Auditor : Person with competence toconduct audit
Audit team: One or more auditorsconducting an audit , supported if neededby technical expert.
Note:(i) audit team leader is one of the audit member.(ii) Auditteam can include auditor -in –training.
Audit Scope: Extent and boundaries of Audit.
Competence: Demonstrated personalattributes and demonstrated ability to applyknowledge and skills.