P
The audit is being carried out according to what was planned. The objective and scope was defined, identified auditees who have significant responsibilities were being interviewed, reference documents such as Procedures, SOP, WI, etc. were being verified against actual practice.
It was stated in the audit plan and audit notice that records to be reviewed are from February to August 2009. Auditor started gathering data and other evidences; he scrutinized the quality records thoroughly however had gone beyond the specified time frame to check consistent implementation, perhaps quality records of January 2009 and older. Auditee reacted and told the auditor that the records that should be audited are from Feb. to Aug. 2009 only, thus don’t include quality records beyond the specified timeframe. Auditee added that review should be done on a sampling not that going through each record one by one.
Who is correct the Auditor or the Auditee?
It was stated in the audit plan and audit notice that records to be reviewed are from February to August 2009. Auditor started gathering data and other evidences; he scrutinized the quality records thoroughly however had gone beyond the specified time frame to check consistent implementation, perhaps quality records of January 2009 and older. Auditee reacted and told the auditor that the records that should be audited are from Feb. to Aug. 2009 only, thus don’t include quality records beyond the specified timeframe. Auditee added that review should be done on a sampling not that going through each record one by one.
Who is correct the Auditor or the Auditee?