Once you receive access to the Assessment Database, please review your company(ies) information for accuracy. It is important to complete the following items in your company profile at that time: Note the applicable Food Sector Categories that you want to be certified against.
In some assurance engagements, the ev aluation or measurement of the subject. matter is performed by the responsible party, and the subject matter. information is in the form of an assertion by the responsible party that is made. available to the intended users.
An audit engagement is planned and performed by an auditor with an attitude of professional skepticism and obtains various types of evidence to reduce the risk that the financial statements are materially misstated.