| Standardization field | Basic standards |
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| Technical committee | BAS/TC 55- Social responsibility |
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| Term (EN) | audit |
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| Definition (EN) | systematic, independent and documented process (3.10) for obtaining audit evidence and evaluating it
objectively to determine the extent to which the audit criteria are fulfilled
Note 1 to entry: An audit can be an internal audit (first party) or an external audit (second party or third party), and it can be a combined audit (combining two or more disciplines).
Note 2 to entry: “Audit evidence” and “audit criteria” are defined in ISO 19011.
Note 3 to entry: Independence can be demonstrated by the freedom from responsibility for the activity being
audited or freedom from bias and conflict of interest. |
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| Term (FR) | |
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| Definition (FR) | |
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| Term (DE) | |
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| Definition (DE) | |
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| Term (BS) | |
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| Definition (BS) | |
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| Term (HR) | audit |
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| Definition (HR) | sustavni, neovisan i dokumentiran proces (3.15) za vođenje evidencije o auditu i njezine objektivne evaluacije kako bi se odredilo do koje razine je kriterij audita ispunjen
Napomena 1 uz naziv: Audit može biti unutarnji (prva strana) ili vanjski (druga strana ili treća strana), a može biti i kombinirani (kombiniranje dviju ili više disciplina).
Napomena 2 uz naziv: „Evidencija audita” i „kriterij audita” definirani su u ISO 19011.
Napomena 3 uz naziv: Neovisnost se može pokazati slobodom od odgovornosti za aktivnost koja se auditira ili slobodna od pristranosti i sukoba interesa. |
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| Term (SR) | |
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| Definition (SR) | |
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| Date | 2021-02-16 |
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| Standards | BAS ISO 19600:2021 |
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