I have never seen that, but you do have to have the knowledge of the content in the Audit report, as well as: The material included in the introduction para:- -addressee -pages audited -reports audited etc the mgmt’s responsibilities the auditor’s responsibilities the basis they concluded their opinion on the audit opinion … Once you know all these info, it will not be so hard to put it together to write the audit report. If they do ask you to, member to relate it to the case given (if any) Good luck!