means the set of policies, procedures or requirements used as a reference against which audit evidence is compared, i.e. the standard against which the auditee’s activities are assessed. ‘Audit plan’
auditeerimiskriteeriumid tegutsemisviiside, menetluste või nõuete kogum, millega võrreldakse auditi tõendusmaterjale (nt standard, mille alusel hinnatakse kontrollitava tegevust);