This article gives brief about auditing principles. Following are the 6 Principles of Auditing used in ISO 9001 2015.
1. Integrity: the foundation of professionalism.
Honesty, diligence, responsibility, complying with legal requirements, competency, impartiality, sensitivity to influence are essential to auditing.
2. Fair Presentation: the obligation to report truthfully and accurately.
Audit findings, audit conclusions and audit reports reflect truthfully and accurately the audit objectives. Significant obstacles encountered during the audit and unresolved diverging opinions between the audit team and the auditee are reported.
3. Due Professional Care: the application of diligence and judgment in auditing.
Auditors exercise care in accordance with the importance of the task they perform and the confidence placed in them by audit clients and other interested parties.
4. Confidentially: security of information.
Auditors exercise discretion in the use and protection of information acquired in the course of their duties. Include the proper handling of sensitive and confidential information.
5. Independence: the basis for the impartiality of the audit and objectivity of the audit conclusion.
Auditors are independent of the activity being audited and are free from bias and conflict of interest.
6. Evidence-based approach: rational method in reaching reliable and reproducible audit conclusion.
Audit evidence is verifiable. The appropriate use of sampling is closely related to the confidence that can be placed in the audit conclusions.