Which parties are involved in an audit offer?

The inquiry about parties involved in an audit offer highlights the interaction primarily between the auditor and the certification body as critical components in the auditing process. The certification body represents an organization that provides certification services and is responsible for ensuring that audits are conducted according to established standards, such as ISO/IEC 27001.

In this context, the auditor operates on behalf of the certification body, conducting the audit and assessing the auditee's compliance with various requirements. The auditor’s role is to perform an impartial review of the auditee's practices and controls as they relate to information security management systems, ensuring that the criteria for certification are met.

Without the certification body, the auditor would not have the authority to perform the audit nor would their findings carry the necessary weight for formal recognition. This dynamic fosters accountability and trust in the certification process because it establishes that the audit is conducted within a framework governed by recognized standards.

While the auditee is, of course, a critical participant in the process since they are the entity being audited, the primary focus of the question is on the formal relationship between the auditor and the certification body during the auditing process. This relationship is essential for upholding the integrity and credibility of the audit findings and subsequent certification decisions.