IA Engagement | CONCLUDING – 950 Engagement Conclusion Checklist

Published: 20/10/2026

You are finalising the audit and need to confirm that all required steps have been completed, conclusions reached, and communication prepared.

Instructions:

The Engagement Conclusion Checklist ensures that all key activities required to close out the audit have been completed. It guides the auditor through finalising findings, preparing the report, and documenting the overall conclusion. It also ensures that the final communication is aligned, includes the correct recipients, and that all work is reviewed before sign-off.

Objective

To confirm that the audit engagement is complete, properly concluded, and ready for final reporting and communication.

Page position

Concluding | 950 Engagement conclusion checklist can be found within 950 Concluding on the Concluding page.

Page content

The engagement conclusions checklist page consists of a procedures and a guidance tab.

Procedures tab

The Procedures tab contains a structured checklist covering key closure activities such as presenting preliminary findings, preparing the final report, and completing the overall engagement conclusion. Each step can be marked as completed, with the option to add notes where required. The Engagement conclusion section allows the auditor to record the overall outcome of the audit by selecting whether objectives were achieved, partially achieved, or not achieved. This aligns directly with the final audit opinion. The Distribution list section is used to define the recipients of the final communication, ensuring that the report is shared with the appropriate stakeholders.

Guidance tab

The Guidance tab provides supporting information on the purpose of the checklist, expectations for completion, and references to relevant standards, ensuring consistent application and quality assurance.

How to Complete

Navigate to the Engagement Conclusion Checklist
Complete each checklist item (e.g., preliminary findings, final report)
Mark items as Completed
Add notes where necessary
Select the overall engagement conclusion
Capture the distribution list for final communication
Ensure all steps are completed before sign-off

Important Tips

Do not complete this checklist until all audit work is finalised
Ensure findings have been fully discussed with management
Align the conclusion with the audit objectives and results
Confirm the distribution list includes all relevant stakeholders
Use notes to document any important considerations or exceptions

Page outcomes

Once completed, the Engagement Conclusion Checklist provides assurance that all audit activities have been finalised, conclusions have been properly documented, and the engagement is ready for reporting. It ensures consistency, completeness, and quality before the audit is formally closed.