What should be included in the DRL when new requests are made during the audit process?

Including specific details and dates for requested items in the Document Request List (DRL) during the audit process is essential for several reasons. It helps ensure clarity and precision in communication between auditors and the auditee. By specifying the exact items required and the deadlines for their provision, auditors can avoid misunderstandings and ensure that they receive the information needed to conduct a thorough and efficient audit.

Specific details allow for a clear scope of what information is required, making it easier for the auditee to gather and provide the necessary documentation. Likewise, setting dates helps in managing timelines and expectations, ensuring that the audit process remains on track and that all parties are aware of critical deadlines.

While estimated costs and resource allocation, qualifications of auditors, and summaries of previous audits are important in an audit's overall framework, these elements pertain more to the planning and contextual understanding of the audit rather than the specific logistics and operational flow during the audit process itself.