anchor: Auditors should consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the subject matter of the attestation engagement being undertaken.
positive: When a current attestation engagement is underway, an auditor should review the results of previous audits and engagements to reference any significant findings that relate to the current engagement.
negative: Attestation engagements and audits are always unprepared, this is the reason why auditors need to research previous audits.