PRINCIPLE OF AUDITING

Auditing is concerned with the verification of accounting data with determining the reliability of accounting statement and reports. The “Principles of Auditing”, states that management systems auditing relies on six principles: Integrity; Fair presentation; Due professional care; Confidentiality; Independence; and the Evidence-based approach. Besides that, if the auditor assume to these principles, the resulting audit should provide the organization being audited with the kind of information that helps improve its performance.

First and foremost, we talk about integrity. As an auditors should be an honest, diligent, and responsible manner person. They should know that, and comply with, any legal requirements that apply to be an auditee, its business type, or its location. Auditors should show that they are competent to perform the particular kind of audit. They need to be impartial and they also need to be aware of any attempt to affect their judgment.

Moreover, As an auditors, they are obliged to report on the results of our audits truthfully and accurately. Any time auditors should inform the auditee, their communication needs to be as timely, clear, complete, and objective as possible.

In addition, auditors required to report any “significant” obstacle what their encounter while their conducting the ISO audit and any unresolved differences of opinion between the auditee and themselves.

Furthemore, As auditors, they are expected to use sound judgment and exercise due care while auditing a client’s management system. “Due care” is said to vary according to the “importance of the task auditors perform and the confidence placed in them. Besides that, confidence is very important if you are an auditor. Every organization has the right to protect and secure its information, to prevent other parties from using its information to gain an unfair advantage. As an auditor, they must go through a lot of process data in detail in order to help identify weaknesses in those processes and determine where there are opportunities for improvement. They must have very confidence to overcome every issue when they encounter.

In addition, as an independent auditor, their purpose is to identify potential and actual problems in the client’s management system (for instance, production data aren’t being recorded or their records are incomplete, or they’re not using the information to drive improvements) and explain precisely why they are.

Last but not least, the Evidence-based approach mean that what ensures objectivity and fairness and the idea that when you, as an auditor, believe you have identified a nonconformity, you can’t go forward with only a belief that “something’s just not right”, When you write up a nonconformity, you have to describe it. Clearly and concisely describe the problem so the auditee understands it and can identify it for themselves. You have to indicate where and when you identified the problem, how you identified the problem.