The opening meeting agenda can include information on:

The opening meeting agenda in an audit typically sets the stage for the entire audit process and provides essential information that helps participants understand the scope, objectives, and logistics of the audit. Including information on the availability of resources is critical because it helps ensure that everyone involved is aware of what resources are available, such as personnel, documentation, and equipment required for the audit.

This aspect is crucial for effective planning and execution, as it identifies if any additional resources are needed, addresses potential constraints, and clarifies roles and responsibilities. By establishing this early in the meeting, auditors can facilitate smoother operations throughout the audit and ensure a comprehensive understanding of the context in which the audit is to be conducted.

In contrast, while the examination of documented information, creation of audit test plans, and distribution of audit findings are all relevant components of the audit process, they are generally not covered in the opening meeting agenda in the same way. The examination of documented information occurs later during the audit, as does the creation of specific audit test plans tailored to findings. The distribution of audit findings comes at the end of the audit process, once the findings have been assessed and conclusions drawn. Thus, focusing on the availability of resources is essential for prepping all parties for a successful audit.