olemus
ISO 9000, ISO 19011:
auditi tulem pärast auditi eesmärkide ja kõigi auditi leidude arvessevõttu
= outcome of an audit, after consideration of the audit objectives and all audit findings

ülevaateid
https://mahalfa.maharashtra.gov.in/images/stories/upload/audit_evidence_and_conclusion.pdf
http://www.oag-bvg.gc.ca/internet/methodology/performance-audit/manual/7040.shtm

näiteid
https://www.oig.dol.gov/public/reports/oa/2006/22-06-001-13-001.pdf
https://audit.wa.gov.au/reports-and-publications/reports/information-systems-audit-report-database-security/audit-conclusion-key-findings/