anchor: In reporting the audit objectives, auditors should explain why the audit organization undertook the assignment and state what the report is to accomplish, and why the subject matter is important.
positive: In reporting the objectives auditors should explain why their organization undertook the assignment and state what the report is to accomplish and the importance of the subject matter.
negative: In reporting the objectives auditors should not explain why their organization undertook the assignment and state what the report is to accomplish and the importance of the subject matter.