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Social Accountability 8000 (SA 8000) is an international standard for social accountability management systems.It was developed in 1997 by Social Accountability International, formerly the Council on Economic Priorities Accreditation Agency, by an advisory board consisting of trade unions, NGOs, civil society organizations and companies. [1]
On-site audits can certify a supplier’s compliance with an external standard, such as SA8000, ISO 14001, SMETA 4-Pillar, and others. Audits can also assess compliance with internal policies and guidelines set by a business partner, for example through a supplier code of conduct. Depending on the auditing standard, buyers might choose to audit ...
As with ISO 9001, certification is performed by third-party organizations rather than being awarded by ISO directly. The ISO 19011 and ISO 17021 audit standards apply when audits are being performed. The requirements of ISO 14001 are an integral part of the European Union's Eco-Management and Audit Scheme (EMAS).
Audits of airlines, with conforming changes as of May 1, 1992 full-text: 02-04: 1993: Audits of airlines, with conforming changes as of May 1, 1993 full-text: 02-05: 1994: Audits of airlines, with conforming changes as of May 1, 1994 full-text: 02-06: 1996: Audits of airlines, with conforming changes as of May 1, 1996 full-text: 02-07: 1997
European Union: The Audit Directive of 17 May 2006 enforces the use of the International Standards on Auditing for all Statutory audits to be performed in the European Union. The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required by Community law requiring all statutory audits be ...
Level 4: Auditing Guidelines: ISSAI 1000-1810: Financial Audit Guidelines: Financial_Audit_Guidelines_E.pdf: ISSAI 3000-3100: Performance Audit Guidelines: ISSAI 4000-4200: Compliance Audit Guidelines: ISSAI 5000-5010: Guidelines on auditing International Institutions: ISSAI 5100-5140: Guidelines on Environmental Audit: ISSAI 5200-5240 ...
In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.
Defining Professional Requirements in Statements on Auditing Standards full-text: December 2005 103: Audit Documentation full-text: December 2005 104: Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) full-text: February 2006 105