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.
Engagement Risk. 1  is the risk that the auditor is exposed to financial loss or damage to his or her professional reputation from litigation, adverse publicity, or other events arising in connection with the audited financial statements. Audit Risk.