Establishing and Approving an Audit Charter

The first audit objective is to establish an audit charter, which gives you the authority to perform an audit. The audit charter is issued by executive management or the board of directors.


When we refer to management, we are referring to the auditee unless stated otherwise.

Figure 3-1: Overview of the audit process


The audit charter should clearly state management’s assertion of responsibility, their objectives, and delegation of authority. An audit charter outlines your responsibility, authority, ...

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