*The opening meeting of external audit can include :
1- 1st of all : good morning Ladies & Gentlemen
2- happy to be with you again " if applicable , representing the names & positions by each one or by management representative ; the attendance list could be recorded& issued latter on
3-the scope & objectives of the audit
4- the short summery of the distributed audit plan / schedule
5-how classifying the findings " NCs. , Observation , opportunity of improvements , --etc.
6-the confidentiality requirements " i.e. ; the results / findings didn't disclose to 3rd party except the accreditation consideration
7- the proposed time of closing meeting & for final reports
8-if there's something confidentially through the audit tour ‘ please inform
9-if there's any additional question
*Regarding internal audit ' it could be shorter because it's made many times before , the auditors & audited are well knowing each other , they are in same company
** please note that the opening & closing meetings are requirements of certification body , there’s no requirement in the standard , but ISO 19011 can be more detailed in clause 6.4.2 : Conducting the opening meeting or you could check the last version in 2018
