3.5.2 The USOAP intends to conduct safety oversight audits on the basis of the foundations of professionalism listed above. USOAP auditors are required to reflect the values represented by these elements, in their dealings with Contracting States and in performing their safety oversight audit-related duties and responsibilities.
3.5.3 The USOAP has also adopted four of the auditing principles promoted by ISO 19011 and implements them as guiding principles, in addition to the eight Programme principles discussed earlier. ISO principles adopted by USOAP are:
a) Fair presentation (the obligation to report truthfully and accurately): Audit findings, audit conclusions and audit reports will be reflected truthfully and accurately. Significant obstacles encountered during the audit and unresolved diverging opinions between the audit team and the auditee will be made transparent by providing access to the full report and comments from the audited State.
b) Due professional care (the application of diligence and judgement in auditing): SOA auditors shall exercise care in accordance with the importance of the task they perform and the confidence placed on them by ICAO Contracting States and other interested parties. Having the necessary competence is an important factor in fulfilling this principle.
c) Independence (the basis for the impartiality of the audit and objectivity): SOA auditors shall be independent of the activity being audited and are free from bias and conflict of interest. SOA auditors are required to maintain an objective state of mind throughout the audit process to ensure that the audit findings and conclusions will be based only on the audit evidence.
d) Evidence-based approach (the rational method for reaching reliable and reproducible audit conclusions in a systematic audit process):
SOA shall ensure that all audit evidence is verifiable. It shall be based on samples of the information available, since an audit is conducted during a finite period of time and with finite resources. The appropriate use of sampling will be closely related to the confidence that can be placed in the audit conclusions.
3.5.4 To ensure that the above ethical conduct and principles are fully respected and practised by SOA auditors, ICAO will recruit and assign safety oversight auditors who are:
a) of an enthusiastic, constructive, objective, inquisitive and analytical state of mind;
b) patient and good listeners who can communicate at all levels without arguing;
c) of strong but diplomatic personality, able to make unpopular decisions and yet maintain respect based on sound judgements;
d) versatile and flexible persons, unbiased, not easily influenced but respected by all; and
e) of pleasant and friendly character and who are able to quickly establish a good rapport with people at all levels.
中国航空网 www.aero.cn
航空翻译 www.aviation.cn
本文链接地址：ICAO Doc 9735 Safety Oversight Audit Manual(17)
