Thatâs because when youâre driving regularly, your battery maintains its charge. If you have a âsummer carâ that you park during the winter, you should remove the battery and bring it indoors. Simply going out and starting the car from time to time wonât deliver enough of a charge to the battery.
In configuration management, a baseline is an agreed description of the attributes of a product, at a point in time, which serves as a basis for defining change. A change is a movement from this baseline state to a next state. The identification of significant changes from the baseline state is the central purpose of baseline identification.
In addition to technical competence, auditor independence is the most important factor in establishing the credibility of the audit opinion. Auditor independence is commonly referred to as the cornerstone of the auditing profession since it is the foundation of the publicâs trust in the accounting profession. Since 2000, a wave of high-profile accounting scandals have cast the profession into the limelight, negatively affecting the public perception of auditor independence.