7 Competence and evaluation of auditors................................................................................................... 21
7.1 General ........................................................................................................................................................ 21
7.2 Personal attributes..................................................................................................................................... 22
7.3 Knowledge and skills................................................................................................................................. 22
7.4 Education, work experience, auditor training and audit experience ..................................................... 25
7.5 Maintenance and improvement of competence....................................................................................... 27
7.6 Auditor evaluation...................................................................................................................................... 28