Write the principles of auditing. Briefly explain the objectives, resources and procedures of audit programme.

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The principles of auditing are -

a) Ethical conduct: The foundation of professionalism. Trust, integrity,confidentiality and discretion are essential to auditing.
b) Fair presentation: The obligation to report truthfully and accurately. Audit findings, audit conclusions and audit reports reflect truthfully and accurately the audit activities. Significant obstacles encountered during the audit and unresolved diverging opinions between the audit team and the auditee are reported.
c) Due professional care: The application of diligence and judgment in auditing. Auditors exercise care in accordance with the importance of the task they perform and the confidence placed in them by audit clients and other interested parties. Having the necessary competence is an important factor.
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Degree : PG DIPLOMA PROGRAMMES
Course Name : Post Graduate Diploma in Food Safety and Quality Management
Course Code : PGDFSQM
Subject Name : Food Safety and Quality Management Systems
Subject Code : MVP 4
Year : 2022