Audit reports should focus on objective evidence, observations, and findings relevant to the management system and the audit process. Personal opinions, unrelated remarks, or derogatory comments are inappropriate. Analysis of Statements: A . The guide was trying to be helpful and would not stop talking during the audit: Incorrect. This is irrelevant to the audit findings or conclusions. B . The Sales Manager was kind and seems to be a nice person: Incorrect. Personal opinions about individuals are not appropriate in audit reports. C . The audit client’s objectives for this audit were never realistic. That’s why we were unable to complete the audit plan: Correct. This is relevant as it relates to the audit process and highlights challenges in meeting objectives. D . The maintenance team could not replace a lightbulb, let alone an air conditioning unit: Incorrect. This is derogatory and irrelevant to the audit report. E . The OHS Management team were extremely helpful and went out of their way to facilitate access to required records: Correct. This is a valid observation about cooperation during the audit process. F . The OHS Manager disagreed with me in respect of all of the nonconformances I raised. He still does not accept any of them: Incorrect. While disagreements may occur, this statement is overly subjective and not constructive. G . The Production Manager is lucky to have a job as he does not appear to understand how anything works around here: Incorrect. Personal attacks or irrelevant judgments have no place in the report. H . The Sales Manager said he had forgotten the password to the Sales Ordering system and so too had everyone else in his department: Correct. This relates to system access and could indicate a nonconformance or an opportunity for improvement. ISO Reference: ISO 19011:2018, Clause 6.7: Reporting audit results.