K
In this era of adopting the process approach perhaps; it’s time to redefine the definition what it is when we use the word audit.
ISO 9000 2006 Fundamentals and Vocabulary provides this definition which is also in the Coves list of definitions.
Audit - systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.
I think this definition could be improved given the concept of the process approach advocated by the ISO in 9001 and other standards.
I think a more modern definition of the word audit would contain key words or phrases such as or similar to:
Search for objective evidence
Process requirements
Transformation of inputs into outputs
Processes defined by management
Planned arrangements
Defined process
To start things going I'll suggest this:
An audit is the search for objective evidence that demonstrates that processes defined by management to transform inputs into outputs are effectively implemented.