Audit reports should provide a clear summary of the audit process, findings, and conclusions based on the defined scope, objectives, and criteria. They do not include administrative details (e.g., invoices) or operational aspects (e.g., corrective action plans).

Analysis of Options:

A. A copy of the certification body invoice for the audit: Incorrect. Invoices are unrelated to the content of audit reports and are handled separately.

B. A reference to the audit criteria used: Correct. Audit criteria (e.g., ISO 45001 standards) must be included in the report to define the basis for the audit.

C. A statement of the audit objectives: Correct. The report must outline the objectives to ensure clarity on the purpose of the audit.

D. Audit findings and any related evidence: Correct. Findings and evidence are essential to support conclusions and recommendations.

E. Confirmation of the audit scope: Correct. The scope defines the boundaries of the audit and must be documented in the report.

F. Contact details for all members of the audit team: Incorrect. Personal contact details are unnecessary and not typically included in reports.

G. The audit conclusions reached: Correct. Conclusions summarize the outcomes of the audit, such as conformity, nonconformities, or recommendations.

H. A corrective action plan that addresses the identified nonconformities: Incorrect. Corrective action plans are the auditee ' s responsibility and not included in the audit report.

ISO References:

ISO 19011:2018, Clause 6.7.3: Content of audit reports.