Scope
Audit scope is the breadth and depth of the audit fieldwork phase. Fieldwork is the main function of audits; auditors will review company information and review it against the company’s policies. Auditors will usually select an initial sample of information to test. If a significant number of variances exist in the initial sample, auditors will select another sample. Failures in the second sample may lead to auditors failing the entire function in the quality system process. Auditors will then move on to other areas for fieldwork testing. This will continue until the entire audit objective has been completed.