Audit01 Flashcards
environmental auditing
kiểm toán môi trường
types of audits
các loại kiểm toán
joint and combined
audits
kiểm toán chung và kiểm toán kết hợp
Systematic
hệ thống
Systematic, independent and documented process for
obtaining audit evidence and evaluating it objectively to
determine the extent to which the audit criteria are fulfilled
Audit
Set of policies, procedures or requirements used as a
reference against which objective evidence is compared
Audit criteria
Records, statements of fact or other information, which are
relevant to the audit criteria and verifiable
Audit evidence
Results of the evaluation of the collected audit evidence (3.3)
against audit criteria (3.2)
Audit findings
Outcome of an audit, provided by the audit team after
consideration of the audit objectives and all audit findings
Audit conclusion
Organization or person requesting an audit
Audit client
Organization being audited
Auditee
Person with the competence to conduct an audit
Auditor
One or more auditors conducting an audit, supported if
needed by technical experts
Audit team
Person who provides specific knowledge or expertise to the
audit team
Technical expert
Set of one or more audits planned for a specific time frame
and directed towards a specific purpose
Audit programme