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Auditing and Being Audited
Slide 95,  Rendered: 2/13/04
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Auditors Responsibility
∞Comply with applicable audit requirements
∞Communicate and clarify audit requirements
∞Plan the audit and carry out assigned responsibilities effectively and efficiently
∞Document the observations
∞Report the audit results
∞Verify the effectiveness of corrective actions taken as a result of the audit
∞Retain and safeguard documents pertaining to the audit:
•Submitting documents as required
•Ensuring documents remain confidential
•Treating privileged information with discretion