In which situations does an auditor have the right to decline the audit mandate?
Auditors have the right and responsibility to ensure that audits are conducted effectively. According to ISO 19011:2018 and ISO/IEC 17021-1:2015, if the audit time allocated is insufficient to conduct a comprehensive and thorough audit, the auditor may refuse or request modification of the assignment.
This helps maintain audit integrity, quality, and professional due care.
ISO/IEC 17021-1:2015, Clause 9.1.4 -- Audit duration
ISO 19011:2018, Clause 5.3.2 -- Audit planning responsibilities
PECB ISO/IEC 42001 Lead Auditor Guide -- Chapter: Auditor Rights and Responsibilities
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