Rainbows, Unicorns... and Audit Reports?

Audit Reports are “supposed” to contain the results of an “audit”… which is defined as:

ISO 9000:2015, sec. 3.13.1
audit
systematic, independent and documented process for obtaining objective evidence (data supporting the existence or verity of something) and evaluating it objectively to determine the extent to which the audit criteria (set of policies, procedures or requirements used as a reference against which objective evidence is compared) are fulfilled.

So why does AS9101F, Form 5, “Audit Report” include a field, under the “Audit Conclusions” section, requiring auditors to include their “subjective opinions” regarding “Strengths and Good Practices”?

Is this actually required (.e.g., by ISO 17021-1:2015 or AS9101F)? I couldn't find a specific reference to such a requirement… except for a requirement in AS9101F, sec. 4.2.3 to complete “…Audit Report (Form 5)”.

I did find “best practices” mentioned in ISO 90011:2018, “Guidelines for auditing management systems”.

5.5.6 Managing audit programme results
The individual managing the audit programme should consider, where appropriate:
— communicating audit results and best practices to other areas of the organization, and
— the implications for other processes.

But that's not mandatory.

Even worse, some registrars want a complete SWOT analysis completed by the auditor!

Ultimately, incorporating subjective “Strengths and Good Practices” OR a SWOT Analysis into an audit report contradicts the definition of the audit purpose of using “objective evidence” to “objectively” determine the extent to which the audit criteria are fulfilled.

Identifying “Strengths and Good Practices” in ANY audit report is an example of a BAD practice being promoted by IAQG.

IAQG… please consider this an “opportunity for improvement”. And remove the “Strengths and Good Practices” from Form 5 in the next revision of AS9101.

For a variety of reasons, these add about as much value (perhaps even less) as placing a rainbow unicorn clipart graphic into the report.