A proper website accessibility audit rarely starts with a scanner tool spitting out a color-coded report. It starts with someone actually using the site the way a real visitor would visit this link, which sounds obvious until you realize how frequently this important step gets overlooked.

The Work That Comes Before the Accessibility Report
An auditor typically starts with a website crawl, mapping out templates and page types rather than checking every single URL individually. A blog with hundreds of posts doesn't need eight hundred manual reviews. It needs its five or six underlying templates checked properly, since most issues appear repeatedly across pages using the same layout.
Keyboard-only navigation gets checked near the beginning of the audit. Mouse aside, can every interactive element get reached and activated using just a keyboard? Dropdown menus, modal popups, and custom sliders trip up more sites than anyone expects, mostly because developers build them visually first and add keyboard support as an afterthought, if at all.
Not Every Accessibility Issue Has the Same Impact
Not every finding has the same level of importance. A missing alt tag on a purely decorative image may have little practical impact. A missing label on a checkout form's payment field can block a transaction entirely for someone using a screen reader. Good audits sort findings by actual impact, not just by the number of times an automated scanner identifies the same issue.
Some auditors dump three hundred flagged items into a spreadsheet with zero prioritization. That's not helpful. It's overwhelming, and it usually gets a business nowhere because nobody knows where to start.
Accessibility Reports Should Tell Developers What to Do
A finding that says "insufficient color contrast, element 4.2.1" without supporting imagery and a straightforward explanation forces a developer to spend time figuring out what the finding actually refers to. Good documentation includes the actual element, a screenshot, the specific WCAG success criterion involved, and a concrete fix, written in language a developer can understand and implement without having to interpret complicated legal terminology.
Retesting after fixes matters too. Skipping that step is like having dental work completed and never checking whether the repair remained effective. Sometimes fixes introduce new problems nobody caught the first time around, and only a follow-up review catches that.