Independent Forest Audit Process and Protocol

Independent Forest Audit Process and Protocol To be used for 2008 and 2009 Audits. Ontario Ministry of Natural Resources February 2008 (Updated January 2009 for use with 2009 audits) Ontario Ministry of Natural Resources Independent Forest Audit Process and Protocol Copyright (c) Queens Printer, February 2008 Ontario Ministry of Natural Resources Independent Forest Audit Process and Protocol Table of Contents 1.0 OVERVIEW OF INDEPENDENT FOREST AUDIT PROCESS AND PROTOCOL (IFAPP) ..........3 1.1 NOTES ON AUDIT PROCESS ...................................................................................................................................3 1.2 PURPOSE..................................4 1.3 AUDIT SCOPE..........................5 1.4 GUIDING PRINCIPLES..............6 1.5 INDEPENDENT FOREST AUDIT PROCESS AND PROTOCOL ORGANIZATION..........................................................6 1.6 GENERAL AUDIT PRINCIPLES.8 Requirements for Conducting the Audit...............................................................................................................8 Objectivity Independence and Competence.........................................................................................................9 Due Professional Care..........................................................................................................................................9 Audit Evidence and ...