现场审核技巧PPT.pptVIP

doc#117928v3 * Notes: Ethical conduct - the foundation of professionalism The role of the auditor is one of trust, integrity, confidentiality and discretion Fair presentation - the obligation to report truthfully and accurately Audit findigns, audit conclusions and audit reports reflect truthfully, accurately and completely the audit activities. Any unresolved or diverging opinions between the audit team and the auditee and any obstacles encountered are reported. Due professional care - application of reasonable care in auditing Auditors exercise a degree of care appropriate to the importance of the task they perform and to the confidence placed in them by audit clients and other interested parties. Having the necessary competence is an important prerequisite. Independence - the basis for the impartiality and objectivity of the audit conclusion Audits are objective and independent. Audit team members are free from bias and conflict of interest. Evidence - the rational basis for reaching audit conclusions Audit evidence is verifiable. It is based on samples of the information available, since an audit is conducted during a finite period of time and with finite resources. However, the use of sampling is appropriate to the confidence placed in the audit conclusions. [ISO/CD3 19011] doc#117928v3 * Notes: Audit client Organisation or person requesting an audit Auditee Organisation being audited Audit team One or more auditors conducting an audit One auditor of the audit team is appointed as audit team leader Auditor Person with the competence to conduct an audit Audit Programme Set of one or more audits planned for a specific time frame and directed toward a specific purpose [ISO/CD3 19011] doc#117928v3 * Notes: In considering setting up an internal audit schedule, it is soon realised that the internal audit is not a ‘once and for all’ activity - it is a tool to be applied where necessary and with the depth necessary to suit the circumstances. Internal audits s