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Auditor
Audit client
Audit conclusions
Audit conclusions are drawn by the audit team after the audit
has been completed and after audit findings and audit objectives
have been considered. Audit findings result from a process that
evaluates audit evidence and compares it against audit criteria.
Audit criteria
Audit evidence
Audit findings
Audit program
Audit scope
Audit team
An audit team is made up of one or more auditors, one of whom is
appointed to be the audit leader. The audit team may also include
audit trainees.
Competence
Conformity
Guide
Nonconformity
Observer
Risk
Technical expert
Technical experts support audit teams by providing specific
expertise or knowledge about the organization, process, or
activity being audited or about the auditee's language or
culture. They do not act as auditors.
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