Our Duty of Professional Care
What clients can expect
In exercising due professional care our auditors will:
Take reasonable steps to obtain information relevant to the audit. Auditors will take into account information from the MAA, any changes in regulation and the results of previous audit work.
Keep up-to-date with developments in regulatory and best practice matters.
Look out for and take into account any unusual circumstances.
Consider audit objectives and plan work to adhere to them while taking into account the MAA aviation MAOS approvals strategy.
Document the conclusions arising from the planning process and detail a budget for staff and time.
Discuss the main features of the audit with the client and hold formal audit opening and closing meetings.
Ensure that audits are staffed with suitably qualified and experienced personnel and that work is properly controlled and reviewed.
Co-ordinate the work of specialist staff.
Ensure that conclusions are adequately supported by reliable evidence. This evidence should be sufficient for an experienced auditor with no previous connection with the audit to ascertain what work was done and how the conclusions were reached.
Control the costs of audit, including the cost of reviewing audit closure proposals and actions.
Maintain objectivity but also make their expertise available in the form of high level advice to management.
Preserve confidentiality where appropriate.