Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

6.1.2. Quote Generation and Audit Information
6.1.2.1. The audit body supplies the audit requestor with a quotation and contract details, including:
l Audit fees (including any subsequent activity costs such as desktop verification).
l Expenses (including translator fees).
l Any fees relating to upload of the report to Sedex, if applicable.
l Proposed date of audit if announced, or an agreed period window in the case of a
semi-announced audit.
l Audit length.
l Report receivers.
l Third-party report release approval.
l A copy of the audit company’s Business Practices policy.
6.2 Preparation for an Audit (for Auditors)
See Appendix A3: “Preparation for an Audit”.
Once the audit has been agreed certain preparations are required of the auditor. These include but should not
be limited to:
6.2.1. Background and Context Review
The auditor must be aware of the prevailing conditions, challenges and issues affecting the employment site
being audited. This should ideally include contact with local civil society organisations that are knowledgeable
about the issues which affect workers locally. In addition the auditor should be aware of the current issues in the
purchaser member’s markets.
The auditing organisation or auditor should also regularly gather information on broader social, economic and
political issues affecting workers and the local community from a broad range of sources. This should include
relevant legislation covering employment, Health & Safety, employment agencies and data protection. It should
also include an understanding of the living wage or living costs in the region.
The auditor’s knowledge of specific working conditions and legislation should be reviewed at least annually.
6.2.2. Selecting the Auditor / Audit Team
See Appendix A4: “Selecting an Auditor”.
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
The qualifications and experience of the auditor are vital to an effective audit. Sedex does not prescribe what
type of auditor can undertake an audit. Auditors may be self-employed or be employed by a commercial
organisation, NGO, trade union or industry body.
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