d. Setelah proses audit dinyatakan

d. Setelah proses audit dinyatakan selesai, maka auditor akan menjelaskan hasil audit kepada auditee.

Hasil (Inggris) 1:

d. after the audit process was declared finished, the auditor will explain the audit results to the auditees.

Hasil (Inggris) 2:

d. Once the audit process is completed, the auditor shall explain the audit findings to the auditee.