Sedex launches Audit Quality Programme and reduces audit companies that can conduct SMETA to drive audit quality
Over the past 18 months, Sedex has been working on building and delivering our Audit Quality Programme (AQP) to strengthen SMETA audits. We officially launched the programme in January 2021.
One of the first actions Sedex has taken as part of the programme, is to reduce the number of audit companies that are approved to conduct SMETA audits, to actively support consistency across auditing techniques and drive audit quality.
Auditors approved to conduct SMETA
As part of the programme, Sedex has established that audit companies must meet a set of requirements to be authorised to conduct SMETA audits for Sedex members. The complete list of Affiliate Audit Companies (AACs) that are authorised to conduct SMETA are available here.
As part of our Auditor Rules, which came into effect on 1st January 2021, only audit companies that have an APSCA membership will be approved as Sedex Affiliate Audit Companies. This is to increase the quality of SMETA audits and ensure consistency across auditing techniques. As a result of this, some of the previous Affiliate Audit Companies no longer meet the criteria to conduct SMETA audits, and are no longer Sedex Affiliate Audit Companies, with immediate effect.
This move is part of the wider programme’s aims to raise the quality of SMETA audits and audit data, through risk assessment, monitoring, training and performance management with Affiliate Audit Companies.
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