The purpose of the opening meeting is to:

• confirm the agreement of all parties (e.g. auditee, audit team) to the audit plan;
• introduce the audit team;
• ensure that all planned audit activities can be performed.

An opening meeting should be held with the auditee’s management and, where appropriate, those responsible for the functions or processes to be audited. During the meeting, an opportunity to ask questions should be provided.

•  — introduction of the participants, including observers and guides, and an outline of their roles;
• — confirmation of the audit objectives, scope and criteria;
• — confirmation of the audit plan and other relevant arrangements with the auditee, such as the date and time for the closing meeting, any interim meetings between the audit team and the auditee’s management, and any late changes;
• — presentation of the methods to be used to conduct the audit, including advising the auditee that the audit evidence will be based on a sample of the information available;
• — introduction of the methods to manage risks to the organization which may result from the presence of the audit team members;
• — confirmation of formal communication channels between the audit team and the auditee;
• — confirmation of the language to be used during the audit;
• — confirmation that, during the audit, the auditee will be kept informed of audit progress;
• — confirmation that the resources and facilities needed by the audit team are available;
• — confirmation of matters relating to confidentiality and information security;
• — confirmation of relevant health and safety, emergency and security procedures for the audit team;
• — information on the method of reporting audit findings including grading, if any;
• — information about conditions under which the audit may be terminated;
• — information about the closing meeting;
• — information about how to deal with possible findings during the audit;
• — information about any system for feedback from the auditee on the findings or conclusions of the audit, including complaints or appeals.