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Reviewed 26 October 2026. Original publication date retained: 2025-04-24.
Estimates depend on assumptions, information and review. A quality audit can examine how those inputs and changes are controlled without treating a company's financial result as proof of a particular management-system failure.
Questions to follow in an audit
- How are important estimating assumptions recorded and checked?
- Who reviews a change in scope, quantity or cost information?
- How are lessons from completed projects fed into later estimates?
Connect the records with practice
Trace an estimate through its inputs, approval, a subsequent variation and review of the difference between planned and actual work.
These are illustrative audit trails, not findings about a named organisation, technical instructions or a guarantee of a particular result. The appropriate evidence depends on the activities, risks and agreed scope. The organisation remains responsible for its operations and legal obligations.
AAA provides independent certification audits. Confirm the applicable standard edition, scope and customer requirements before agreeing a programme. Request an indicative price or discuss your proposed audit.
Further reading: ISO quality management.