Essential Auditing Terms and Definitions

Key Auditing Terms and Definitions

3.1 Audit: A systematic, independent, and documented process for obtaining audit evidence (3.3) and evaluating it objectively to determine the extent of compliance with the audit criteria (3.2).

3.2 Criteria: A set of audit policies, procedures, or requirements. NOTE: Audit criteria are used as a benchmark against which we compare the audit evidence (3.3).

3.3 Audit evidence: Records, statements of fact, or any other information that are relevant to the audit criteria (3.2) and are verifiable. NOTE: Audit evidence can be qualitative or quantitative.

3.4 Audit findings: The results of the evaluation of the audit evidence (3.3) compiled against the audit criteria (3.2). NOTE: Audit findings can indicate either conformity or nonconformity with audit criteria (3.2) as opportunities for improvement.

3.5 Audit conclusions: The result of an audit (3.1), which the audit team (3.9) provides after considering the objectives of the audit and all audit findings (3.4).

3.6 Audit client: The organization or person requesting an audit (3.1). NOTE: The audit client may be the auditee (3.7) or any other organization that has regulatory or contractual rights to request an audit (3.1).

3.7 Auditee: The organization that is audited.

3.8 Auditor: A person with the competence (3.14) to carry out an audit (3.1).

3.9 Audit team: One or more auditors (3.8) carrying out an audit (3.1), with the support, if necessary, of technical experts (3.10).

• NOTE 1: For an audit team, one auditor is designated as the audit team leader.
• NOTE 2: The audit team may include auditors in training.

3.10 Technical expert: A person who provides specific knowledge or experience to the audit team (3.9).

• NOTE 1: The specific knowledge or experience is related to the organization, process, or activity to be audited, language, or cultural orientation.
• NOTE 2: A technical expert does not act as an auditor (3.8) in the audit team (3.9).

3.11 Audit program: A set of one or more audits (3.1) planned for a period of time and directed towards a specific purpose. NOTE: An audit program includes all activities necessary to plan, organize, and carry out audits (3.1).

3.12 Audit plan: A description of the activities and agreed details of an audit (3.1).

3.13 Audit scope: The scope and limits of an audit (3.1). NOTE: The audit scope generally includes a description of the locations, organizational units, activities, and processes, as well as the time period covered.

3.14 Competence: Demonstrated personal attributes and skills to apply knowledge and skills.