My Reading on ASQ CQA HB Part I-IA~IE-s

Part IE1
Trust
The auditee must be confident that the auditor will
conduct the audit professionally and that the auditor
possesses the integrity and technical knowledge to
successfully complete the audit. Auditors are expected to
exercise due care while performing their activities. This
means that an auditor should be sufficiently competent to
arrive at conclusions similar to those that another auditor
would reach in the same or similar circumstances. Since
an audit only samples a particular product, process, or
system at a particular point in time, an auditor cannot be
held responsible if an audit fails to recognize all
deficiencies or irregularities in a system, as long as that
auditor has used:
• theoretically sound sampling techniques,
• has complied with applicable standards, and
• has adhered to the code of ethics.
In addition to the usual responsibilities, an auditor may
need to address difficult situations that require careful
handling for successful resolution. Possible conflicts of
interest should be recognized and reconciled before an
audit begins.
The detection of unsafe, unethical, or even illegal
practices during an audit may rapidly change the planned
course of the audit.
Charlie Chong/ Fion Zhang