This non compliance guidance for ethical trade audits was
developed by the current members of the Sedex Associate Auditor
Group (AAG) in June 2009 and following feedbacks is now
re-issued in June 2010. It has been designed to support the Sedex
Members Ethical Trade Audit (SMETA) process.
This document is intended to supplement the knowledge of experienced,
trained ethical auditors and to assist retailers, brands and buying
companies when reviewing audit reports. It is not intended to be used as a
stand alone document but rather to supplement a company’s own systems.
It may also be useful to suppliers to inform them of the audit process