ABSTRACT
To save time and create efficiencies, many audit departments have created templates for recurring, routine correspondence such as documentation requests and engagement memos. These templates make it easier to communicate your thoughts because you only have to fill in a couple of blanks. However, we need to communicate other messages-ones that may be unflattering-in a manner that sparks agreement and action. I refer to this type of writing as summary (conclusionary or comprehensive) writing.
