Audit01 Flashcards

1
Q

environmental auditing

A

kiểm toán môi trường

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2
Q

types of audits

A

các loại kiểm toán

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3
Q

joint and combined
audits

A

kiểm toán chung và kiểm toán kết hợp

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4
Q

Systematic

A

hệ thống

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5
Q

Systematic, independent and documented process for
obtaining audit evidence and evaluating it objectively to
determine the extent to which the audit criteria are fulfilled

A

Audit

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6
Q

Set of policies, procedures or requirements used as a
reference against which objective evidence is compared

A

Audit criteria

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7
Q

Records, statements of fact or other information, which are
relevant to the audit criteria and verifiable

A

Audit evidence

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8
Q

Results of the evaluation of the collected audit evidence (3.3)
against audit criteria (3.2)

A

Audit findings

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9
Q

Outcome of an audit, provided by the audit team after
consideration of the audit objectives and all audit findings

A

Audit conclusion

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10
Q

Organization or person requesting an audit

A

Audit client

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11
Q

Organization being audited

A

Auditee

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12
Q

Person with the competence to conduct an audit

A

Auditor

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13
Q

One or more auditors conducting an audit, supported if
needed by technical experts

A

Audit team

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14
Q

Person who provides specific knowledge or expertise to the
audit team

A

Technical expert

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15
Q

Set of one or more audits planned for a specific time frame
and directed towards a specific purpose

A

Audit programme

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16
Q

Description of the activities and arrangements for an audit

A

Audit plan

17
Q

Extent and boundaries of an audit

A

Audit scope

18
Q

Demonstrated personal attributes and demonstrated ability to
apply knowledge and skills

A

Competence

19
Q

extent to which the audit criteria are fulfilled

A

mức độ đáp ứng các tiêu chí kiểm toán

20
Q

Conform, Comply

A

v. Tuân thủ

21
Q

compliance

A

n. Tuân thủ

22
Q

customer requirements

A

yêu cầu của khách hàng

23
Q

auditor

A

kiểm toán viên

24
Q

auditee

A

người được kiểm toán

25
Q

Oversee

A

giám sát

26
Q
A