No Term DEFINITION(letter)

C. Sets of
requirements
used as a
1 Audit Criteria reference against
which objective
evidence is
compared
G. Records,
statements of fact
or other
information,
2 Audit Evidence
which are
relevant to the
audit criteria
and verifiable
K. Results of the
evaluation of the
3 Audit Findings collected audit
evidence against
audit criteria
D. Organization
as a whole or
4 Auditee
parts thereof
being audited
H. Person who
5 Auditor
conducts an audit
L. Non-fulfillment
6 Nonconformity
of a requirement
J. One or more
persons
conducting an
7 Audit Team
audit, supported
if needed by
technical experts
F. Arrangements
for a set of one or
more audits
planned for a
8 Audit Programme
specific time
frame and
directed towards
a specific purpose
B. Description of
the activities and
9 Audit Plan
arrangements for
an audit
 I. Extent and
10 Audit Scope boundaries of an
audit
A. Person who
provides specific
11 Technical Expert knowledge or
expertise to the
audit team
E. Systematic,
independent and
documented
process for
obtaining
objective
12 Audit evidence and
evaluating it
objectively to
determine the
extent to which
the audit criteria
are fulfilled

6.3

6.2

6.4

6.6

6.5

6.7

General office low

Account

Purchasing medium