PRINCIPLES OF AUDITING Auditing is characterised by reliance on ...

Ginteraction between the components of the management system,c> quality or environmental management system standards, applicable proceduresor other management system documents used as audit criteria,• recogn<strong>is</strong>ing differences between and priority of the reference documents,• application of the reference documents to different audit situations and• information systems and technology for, author<strong>is</strong>ation, security, d<strong>is</strong>tribution andcontrol of documents, data and records.c. Organ<strong>is</strong>ational situations: to enable the auditor to comprehend the organ<strong>is</strong>ation'soperational context. Knowledge and skills in th<strong>is</strong> area should cover• organ<strong>is</strong>ational size, structure r functions and relationships,.• general business processes and related terminology and• cultural and social customs of the auditee.I•d. Applicable Jaws, regulations and other requirements relevant to the d<strong>is</strong>cipline: toenable the auditor to work within, and be aware of, the .requirements that apply to theorgan<strong>is</strong>ation being audited. Knowledge and skills in th<strong>is</strong> area should cover• local, regional and national codes, laws and regulations,• contrac,<strong>is</strong> and agreements,• international treaties and conventions, and• other requirements to which the organ<strong>is</strong>ation subscribes.GEN ERIC KNOWLEDGE AND SKILLS <strong>OF</strong> AUDIT TEAM LEADERSAudit team leaders should have additional knowledge and skills in audit leadership tofacilitate the efficient and effective conduct of the audit.· An audit team leader should bea~eI• to plan the audit and make effective use of resources during the audit,• to represent the audit team in communications with the audit client and auditee,6