Why should an auditor stipulate page numbers in an audit report?

An auditor should stipulate page numbers in an audit report to enhance clarity and ease of reference for readers, allowing them to quickly locate specific information within the document. Page numbers also help in maintaining the integrity of the report, ensuring that all parties are on the same page—literally and figuratively—when discussing findings or recommendations. Additionally, including page numbers aids in organizing the report, making it more professional and user-friendly.