Term
|
Definition
| Audit procedures must clearly reflect acting as an evaluator with an attitude of professional skepticism |
|
|
Term
|
Definition
| Demonstrate expertise in AS 5 and testing internal controls, including understanding process flows |
|
|
Term
|
Definition
| Audit procedures and documentation must clearly reflect application of the guidance in relevant tools |
|
|
Term
|
Definition
| Own the work performed by internal specialists and involve specialists in planning and concluding |
|
|
Term
|
Definition
| Supervise and review referred audit work |
|
|
Term
|
Definition
| Improve expertise in audit skills - your and others' |
|
|
Term
|
Definition
| Obtain deep understanding of the entity and improve application of the risk assessment standards |
|
|
Term
|
Definition
| We all own quality - individually and together |
|
|
