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Guidelines for Examination

 
 
Table of Contents - Guidelines for Examination
Part B Guidelines for Search
Chapter X – Search report
3. Form and language of the search report
3.3 Account of the search
3.3
Account of the search 

For internal quality purposes, at the end of the search the examiner completes an account summarising all the information necessary for auditors to understand what has been searched (see B-III, 3), as well as where (see B-III, 2) and how (see B-IV, 2) the search was carried out. The account of the search is not public.