Division 6 Implementation of the Audit Process
United Kingdom
Original text. Later amendments are not shown.
- 6.1Guiding Principles: (a) Compliance with planned arrangements; (b) Effective implementation; (c) Suitability to achieve objectives
- 6.2Audit Reporting
- 6.3Follow-up of Audit Outcome
- 6.4Audit Review and Dissemination of Best Practice
- 6.5Resources
- 6.6Auditor Competence