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TERMINOLOGY










                                                                                                                                                  Audit Findings

                                07                                                                                      Results of the evaluation of the
                                                                                                           06

                                                                                                                      collected audit evidence against


                    Audit Evidence                                                                                                                         audit criteria




         Records or statements of fact

      or other information which are


           relevant to the audit criteria





                                                                                                           08


                                                                                                                                Audit Conclusion




                                                                                      Outcome of audit after consideration of the

                                                                                                    audit objective and all audit findings

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