What is the starting point for an audit often referred to as?

The starting point for an audit is commonly referred to as the "Kick-off meeting." This initial meeting serves as a critical component of the audit process, where the audit team and relevant stakeholders come together to discuss the purpose, scope, objectives, and logistics of the audit. During this meeting, roles and responsibilities are clarified, plans are made for data gathering, and timelines are established, allowing all parties to align their expectations and understand their contributions to the audit.

This phase sets the foundation for effective communication and collaboration throughout the audit process, ultimately aiding in the identification of areas that require attention and assessment. By initiating the audit with a kick-off meeting, the audit team can ensure clarity and focus, leading to a more organized and efficient audit.