WHAT IS VALUE?
Value added auditors assess specific economic performance attributes, goals, objectives, or metrics, which may include:

• Improvement
• Efficiency
• Risk
• Effectiveness
• Economy
• Existence
• Occurrence
• Completeness
• Accuracy
• Precision
• Valuation
• Disclosure
• Allocation
• Reasonableness
• Sufficiency
• Timing
• Validity
• Ownership