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Auditing Procedure Lecture Notes with Definitions PDF | Download eBooks

Study Auditing Procedure lecture notes PDF with total quality management definitions and explanation to study “What is Auditing Procedure?”. Study auditing procedure explanation with TQM terms to review total quality management course for online MBA programs.

Auditing Procedure Definition:

  • Auditing procedure establishes the courses of action available to the auditor to judge the adherence to the standards and the validity of the application of the principles.

    Managing Quality: Integrating the Supply Chain by S. Thomas Foster

Auditing Procedure Notes:

The systematic process that guides an auditor to perform and effective audit is called auditing procedure. There are no hard and fast rules involved in auditing process but there must be a course of action to keep the auditor or audit team focused on specific areas. The reason to design an auditing procedure is to make the audit neutral and un-biased of the auditor's personal opinions. The steps involved in an auditing procedure are preparation (developing relevant questions to collect data), selection of an audit team, development of checklists, conducting an opening meeting (a meeting between the audit team and the audited firm's management), performing the audit, analysis of the results, exit meeting, reporting and providing areas of improvement to the firm, follow-up and closure (audit closed for current cycle).

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