This document provides best practices for writing audit reports. It discusses elements of good reports such as paragraph readability, report body structure, and formatting with visual elements. Key recommendations include keeping paragraphs concise with one idea, ensuring findings are grouped by significance, and using charts/graphs to enhance understanding. The document also identifies elements of poor reports like jargon, inconsistent terms, grammar errors, and recommendations unrelated to root causes. Editing techniques like self-review for organization, readability, and errors are presented. Continuous writing and pulling all elements together for the final report are also emphasized. Resources for writing tools and style guides are listed.