What essential outcome is expected from a final audit report?

The essential outcome expected from a final audit report is that it summarizes compliance levels and any recommended actions. A final audit report provides a comprehensive review of the audit findings, which includes evaluating whether the audited party adheres to relevant laws, regulations, policies, and procedures. By summarizing compliance levels, the report helps stakeholders understand the extent of adherence to standards.

Moreover, the inclusion of recommended actions is crucial as it guides the organization on necessary improvements or corrective measures that need to be taken in response to any deficiencies identified during the audit. This outcome ensures that the organization can address any issues proactively, leading to enhanced operational effectiveness and compliance in the future.

The other options do not capture the comprehensive and proactive nature of a final audit report. While it might serve various purposes, its primary role is to analyze compliance and suggest improvements, making option C the most relevant and crucial outcome of an audit.