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29
 Executive Summary
 
Encapsulated in your audit report is the work you did and what you found by doing it. Don’t sell your efforts short. More times than I can remember I have seen good work and important findings negated by the way the auditor chose to present his/her efforts. Too many times auditors view the audit steps as the important part of the work. They lose sight of the obvious—that the audit report is the report of the audit overall. If you do not get the report right, what you learned from your labors might be pretty much wasted.

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