# Section 6:  Fundamental audit concepts and principles

[Part 1: What is an audit?](PECB%2027001%20LA%20S06%20E01%20-%20What%20is%20an%20audit.md)
[Part 2: Audit principles](PECB%2027001%20LA%20S06%20E02%20-%20Audit%20principles.md)
[Part 3: Threats to independence](PECB%2027001%20LA%20S06%20E03.md)

Involved parties

Audit objectives and criteria

Combined audit

Principles of auditing

Competence and evaluation of auditors

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