What agenda item is essential for a pre-audit meeting?

The purpose and expected outcome of the audit is a vital agenda item for a pre-audit meeting because it sets the foundation for the entire audit process. Discussing the purpose clarifies the scope and objectives of the audit, ensuring that all participants understand what is to be achieved. This transparency helps align the auditor's and the auditee’s expectations, which is crucial for effective collaboration and communication throughout the audit.

Furthermore, outlining the expected outcomes guides both the auditors and the team being audited in their preparations, helping them focus on relevant areas and ensuring that all necessary documentation and information are readily available. This collaborative approach fosters a smoother audit process, minimizing misunderstandings and enhancing the overall efficiency of the audit activities.