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20 Cards in this Set
- Front
- Back
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Audit |
Systematic, independent and documented process for obtaining audit evidence and evaluation, determined if criteria was fulfilled |
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Audit criteria |
Set of policies, procedures or requirements used as a reference against which evidence is compared. |
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Audit evidence |
Records, statements of fact it other information which are relevant to the audit criteria and verifiable |
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Audit finding |
Results of evaluation of the collected audit evidence against audit criteria |
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Audit concluding |
Outcome of an audit after consideration of the audit objectives and all audit findings |
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Audit client |
Organization or person requesting an audit |
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Auditee |
Organize being audited |
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Auditor |
Person who conducts an audit |
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Audit team |
One or more auditors conducting an audit supported by technical experts |
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Technical expert |
Person who provides specific knowledge or expertise to the audit team |
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Observer |
Person who accompanies the audit team but does not audit |
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Guide |
Person appointed by the auditee to assist the audit team |
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Audit Programme |
Arrangements for a set of one or more audits planned for a specific time frame and directed towards a specific purpose |
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Audit scope |
Extent and boundaries of an audit |
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Audit plan |
Description of the activities and arrangements for an audit |
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Risk |
Effect of uncertainty on objectives |
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Competence |
Ability to apply knowledge and skills to achieve intended results |
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Conformity |
Fulfillment of a requirement |
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Nonconformity |
Non fulfillment of the requirement |
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Management system |
System to establish policy and objectives and to achieve those objectives |
