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.
The most significant difference between an audit engagement and other financial statements is that the auditor is required to corroborate the amounts and disclosures included in the financial statements through test of the accounting documents, physical inspection, the use of third party confirmations or other procedures deemed appropriate.