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Audit Terms andAudit Terms andDefinitionsDefinitions
Ref: ISO/CD.3 19011Ref: ISO/CD.3 19011
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Audit
: systematic, independent and documentedprocess for obtaining audit evidence and evaluating itobjectively to determine the extent to which auditcriteria are fulfilled
Audit Criteria
: set of policies, procedures or requirements used as a reference
Audit Evidence
: records, statements of fact or other information, relevant to the audit criteria andwhich are verifiable (can be quantitative or qualitative)
 
Audit Finding(s)
: result(s) of the evaluation of the collected audit evidence against audit criteria
Audit Conclusion(s)
: outcome of an audit,reached by the audit team after consideration of theaudit objectives and all audit findings
Auditee
: organization being audited
Auditor 
: person with the competence to conductan audit
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