Who has primary responsibility for determining the purpose and scope of an audit?

The client, or the party commissioning the audit, has the primary responsibility for defining the purpose and scope of the audit.

The client sets the objectives, scope, and criteria to ensure the audit meets their specific needs and requirements.

The audit manager and auditor may assist in refining the scope and purpose but the initial determination lies with the client.

References: The ASQ "Auditing Handbook" and ISO 19011:2018 guidelines on auditing management systems outline the client's role in defining audit scope and objectives.