A certification audit occurs when a company undergoes an audit by an ISO registrar to ensure compliance with all elements of a specific standard. An ISO certificate refers to the scope of the registration issued to the company and includes a three-year expiration date. Certification audits are usually divided into two stages. Usually, a first-phase audit is conducted remotely to determine if the organization is ready for a second-phase audit. If the auditor determines that the company has met the minimum criteria for the first phase audit, he will proceed to an on-site audit of phase 2, which is much more comprehensive and includes a review of documents, interviews and work observations that cover all elements of the standard.
Communication on critical auditing issues related to the auditing of the financial statements for the current period, as described in the paragraphs. The report provides an overview of the auditing process, detailing the scope of the work performed, the responsibilities of both management and the auditor, and any important findings or observations made during the audit. An audit certificate, on the other hand, is a document that certifies that an audit has been carried out and that the financial statements comply with relevant laws and regulations. The language used to communicate a critical auditing matter should not imply that the auditor is issuing a separate opinion on the critical auditing matter or on the accounts or disclosures to which they relate.
A recertification audit is conducted every three years starting from the time the original certification audit was completed. An audit report is a document that summarizes the findings and conclusions of an audit, including problems or concerns that were identified during the auditing process.
