What must auditors highlight if additional sampling occurs during an audit?

When auditors decide to conduct additional sampling during an audit, it is crucial for them to highlight the sampling results and root cause identification. This focus allows auditors to provide a clear assessment of the findings that arise from the additional sampling process.

Sampling results are essential as they provide quantitative data that can indicate potential issues or trends in the audited area, enhancing the understanding of the operational or compliance effectiveness. By identifying the root cause of any issues discovered during the sampling, auditors not only pinpoint the specific deficiencies but also suggest areas for improvement and corrective actions. This proactive approach is vital for ensuring that the organization can address underlying problems that may not be apparent without thorough testing.

Highlighting these elements enables a transparent audit process, ensuring that stakeholders understand the implications of the findings and the significance of any anomalies in relation to the overall audit objectives. In sum, focusing on sampling results and root cause identification is instrumental in delivering an effective and comprehensive audit outcome.