Why are field notes taken during an audit?

Field notes are a crucial part of the auditing process as they serve primarily to assist the auditor in scoring and documenting observations made during the audit. These notes provide a detailed account of the procedures performed, findings observed, and any discussions held during the audit. This information is invaluable for accurately preparing audit reports, ensuring thorough documentation, and supporting conclusions that have been reached based on the evidence collected.

By maintaining comprehensive field notes, auditors can track their thought processes, reflect on their evaluations, and furnish necessary details that may be required later to validate the audit findings. This meticulous record-keeping also facilitates any follow-up actions or further investigations that may arise from the initial audit.

Other choices may touch upon relevant aspects of auditing but do not capture the fundamental purpose of field notes as effectively as the selected answer. For instance, while informing an employer and validating compliance may be important aspects of the audit itself, they are not the primary reason for taking field notes. Similarly, creating a record for public disclosure is not a primary focus of the auditor's personal notes, which are primarily used for internal purposes to bolster the audit process.