Dear Colin, Kgott and Jane!
Thank you very much for your valuable feedback - very appreciated!
Here I have another portion of my questions/considerations which, I believe, you'll like to answer and/or to discuss:
1. 7.3. I made a conclusion that this clause shall be included within the QM, since auditing in a various industries will require development of various methodology and tools to perform audit; moreover, even if the scheme of basic finance audit is the same for various client, but it will be combined with operational performance effectivenes audit, which will definitely require various application scheme, depending on industry and/or client.
2. 7.5.1.(f) The project is completed when the Company has issued and reviewed audit report with the client (and/or Shareholder(s)) and that the Client and/or Shareholder finally signed off the report as being agreed. Any other activities beyond this sign off will be a subject of supplementary project/contract. Am I right to exclude 7.5.2.(f) as there is no need to post delivery activities??
3. 7.5.2 Colin and Kgnott, you say that this clause can be excluded for the situations where the output cannot be tested. Agreed... but have some doubts with regards to a) defined criteria for review and approval of the processes (the company have audit manual where these processes stipulated) b) approval of ... qualification of presonnal (I want this procedure to be developed, as a min to have a competency plan in place) c) use of specific methods (specific methodology for audit processes) d) requirements for the records (must-have) ...e) revalidation is actually not applicable... So, would you please give me your considerations which part of 7.5.2. clause I can remove out fm the QM?
4. 7.5.4. Yes ,Confidentiality policy will be developed to protect received information/data fm clients/customers ... and it will be linked with the QM.
5. 7.5.5. Same, Yes, confidentiality policy will be developed to protect and preserve the data...etc..
6. 7.6. Yeap, the company does not have neither monitoring, no measuring equip... but the clause says "the organisation shall determine the monitoring and mesurement to be undertaken" ... The audit provision service(s) can be measured through various satisfaction surveys, grating reports related to audit finding. My question is this applicable to this clause 7.6. as in part (if in part, then what part exactly I can exclude ...say fm a) to e)?? Or this may be requirement of another clause of the Standard? Say, 8.1?? I feel lost in it...
Do you have any others considerations with regards to possible exclusions to Clause 7 considering audit_consultancy activities?