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ACCA Applied Knowledge · Business and Technology · Communicating in business

A report writer includes a detailed 12-page schedule of supporting calculations. The main readers are senior managers who want only the conclusions, but the schedule may be needed by auditors for verification. What is the best way to deal with the schedule?

The schedule should go in an appendix, with a reference to it in the body of the report. This keeps the main text concise for senior managers while still making the supporting detail available to auditors who need to verify the figures.

  1. APlace it in the main body so no detail is missed
  2. BOmit it completely to keep the report short
  3. CPlace it in an appendix and refer to it in the bodyCorrect
  4. DReplace the conclusions with the schedule

Explanation

Detailed supporting data belongs in an appendix, with a cross-reference in the body. This keeps the main text concise for senior managers while keeping the evidence available for auditors. Omitting it loses verifiability, and placing it in the body hampers readability.

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