GLOSSARY  
OF TERMS  
GLOSSARY OF TERMS  
ASCA: Associate Social Compliance Auditor (ASCA) is an auditor who has been signed off by a Member Firm  
as meeting the criteria noted within the Competency Framework; has been enrolled with APSCA; and is  
working towards sitting the CSCA exam.  
Audit Firm: Companies or organizations providing independent social compliance services. This definition  
does not include internal audit functions.  
Audit Firm Personnel: Auditors and all personnel who are involved in the management and supervision,  
coordination, report writing and report quality review of social compliance services.  
Audit the Auditor: A risk-based confirmation of audit results for a sample of executions by reperformance of  
audit procedures by another auditor or detailed review of audit working papers.  
Auditee: The facility at which the audit is being executed.  
Auditor: Any individual who conducts social compliance services including an employed, freelance, or  
subcontract auditor.  
Client: The organization that has requested the social compliance service and / or the organization that is  
owed the duty of care.  
Code: APSCA Code and Standards of Professional Conduct.  
Code of Ethics Agreement: Industry standard agreement to be executed in connection with all social  
compliance services outlining the key requirements of the Member Firm’s integrity program and requiring  
reporting of all solicitation or offers of bribes.  
Collaborative Program: A program that manages a social compliance audit as part of a larger system of  
social compliance improvement. The program is managed by an organization which includes stakeholder  
members who support the development of and enhancements of the program, These programs may also  
be known as schemes or initiatives.  
Competency Framework: APSCA’s compendium of demonstrated competencies for practitioners and the  
basis for consideration as an ASCA or CSCA.  
Complaints: Reporting, whether on an identified or anonymous basis, of alleged non-compliance with the  
Code or Standards.  
Continuous Professional Development (CPD): CPD is the continued maintenance and further development  
of the knowledge base and relevant skills needed to perform social compliance audits effectively in a  
professional manner.  
Course(s): Training, meetings, educational seminars or courses to be recognized by APSCA for inclusion in  
the CPD process as training hours.  
CSCA: Certified Social Compliance Auditor (CSCA) is a designation signifying that an auditor demonstrates  
specific experience, knowledge and skills within the field of social compliance auditing. Through a rigorous  
certification process - including experience, education, examination and assessment - the CSCA candidate  
must demonstrate the core competencies relevant to the profession.  
Employed Full-Time Auditor: Any individual auditor that is under the direct employment of the Member  
Firm in a full-time capacity who conducts a social compliance service on behalf of a Member Firm and for  
whom the Member Firm is responsible.  
Employed Part-Time Auditor: Any individual auditor that is under the direct employment of the Member  
Firm in a part-time capacity who conducts a social compliance service on behalf of a Member Firm and for  
whom the Member Firm is responsible.  
External Training: training or courses offered by a Training Provider that are open to Member Auditors.  
External training courses may be pre-recognized by APSCA to streamline the CPD request submission  
process for Member Auditors.  
Facility: An operation that is the subject of the social compliance services. Generally, these operations  
would be a specific geographic location and have a unique business license. This can include any location  
where products are produced, grown, distributed or sold.  
Freelance Auditor: – see Subcontractor.  
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Independence: Being independent and being perceived to be independent is necessary for an APSCA  
Member Firm to deliver independent social compliance audits that provide confidence. It is important that all  
audit firm personnel are aware of the need for independence to conduct social compliance audits.  
It is recognized that the source of revenue for an APSCA Member Firm is its client paying for social  
compliance audit services, and this is a potential threat to independence.  
It is essential that an APSCA Member Firm’s decisions be based on objective evidence obtained by the  
Member Firm through Member Auditors, and that its decisions are not influenced by other interests.  
Threats to independence may include, but are not limited to, the following:  
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Self-interest: a Member Firm and/or Member Auditor acting in their own interest, including financial  
interests and interests relating to the provision of social compliance audit services to clients where other  
services are also provided.  
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Self-review: a Member Auditor reviewing the work done by themselves or another member of the same  
firm; e.g., auditing the management systems of a client for whom the Member Firm and/ or Member  
Auditor provided management systems consultancy on related topics.  
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Familiarity (and trust): a Member Firm and/ or Member Auditor being too familiar with or trusting of  
another person instead of seeking audit evidence.  
Intimidation: a Member Firm and/ or Member Auditor having a perception of being coerced openly or  
covertly, such as a threat to be replaced or reported to a supervisor.  
Management of Independence  
Social compliance audit services shall be undertaken independently. All audit firm personnel, who  
could influence social compliance audit services, shall act independently and shall not allow  
commercial, financial or other pressures to compromise their independence.  
The Member Firm shall have top management commitment to independence in social compliance audit  
services. The Member Firm shall have a policy stating that it understands the importance of independence  
in carrying out its social compliance audit services, manages conflicts of interest and ensures the objectivity  
and effectiveness of same. The Member Firm shall require all audit firm personnel to reveal any situation  
which can present them or the Member Firm with a conflict of interest. Member Firms shall record and use  
this information as input to identify threats to independence raised by the activities of audit firm personnel  
or by their relationship with organizations that commission their services.  
The Member Firm shall have a process to:  
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Identify, analyze, evaluate, treat, monitor, and document the risks related to conflict of interest  
arising from provision of social compliance audit services including any conflict which arises from  
its relationships on an ongoing basis. Sources of threats to independence of the Member Firm  
can be based on ownership, governance, management, personnel, shared resources, finances,  
contracts, training, marketing and payment of a sales commission or other inducement for the  
referral of new clients.  
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Where there are threats to independence, the Member Firm shall document and demonstrate how  
it eliminates or minimizes such threats and document any residual risk. The demonstration shall  
cover all potential threats that are identified, whether they arise from within the Member Firm or  
from the activities of other persons, bodies or organizations.  
The Member Firm shall not conduct an audit when the Member Firm (including, but not limited to, owners,  
managers, or auditors) has a business interest in the outcome of the audit (this includes, but is not limited  
to, fees or other business contingent on the outcome of the audit).  
The Member Firm shall not perform social compliance audit services at any facility where the Member Firm,  
its owners or managers have provided social compliance consultancy within the preceding two (2) years.  
To ensure there is no conflict of interest, audit firm personnel who have provided consultancy,  
including those acting in a managerial capacity, shall not be used by the Member Firm to take part in  
a social compliance audit or other social compliance audit services if they have been involved in social  
compliance consultancy for the client in the preceding two (2) years.  
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Independent Translator: An individual with language skills allowing for communication with workers or  
management and the auditor. In all cases, the individual shall have no relationship with either the facility or  
the local authorities and will have executed a non-disclosure agreement.  
Internal Training: training or courses offered by a Training Provider that are only open to Member Auditors  
associated in an employed or subcontractor/freelancer status with a specific Member Firm. Internal training  
courses may be pre-recognized by APSCA to streamline the CPD request submission process for Member  
Auditors.  
Member Auditor: An auditor who is enrolled and in good standing with APSCA in either an ASCA or  
CSCA capacity.  
Member Firm: An audit firm that is a member of APSCA and provides Social Compliance Audit services.  
Members: Member Firms and Member Auditors.  
Owners: Those with an ownership interest as follows:  
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Public Company: any level of ownership requiring legal disclosure under applicable securities laws  
Private Company: any level of ownership  
Partner: An organization that is independent from an APSCA Member Firm and is used to conduct  
assessments, audits, or other work. They could operate under the Member Firm name or not, however they  
do not share and / or have the same ownership and / or policies.  
Registered Level Auditor (RA): A temporary designation for an auditor who has been signed off by a  
Member Firm as meeting the educational and experience requirements of a CSCA during APSCA’s initial  
deployment of the certification regimen, and is going through the CSCA examination process. During the  
initial period, Registered Level Auditors have the rights, responsibilities and obligations of a CSCA.  
Social Compliance Audit: A social compliance audit is defined as a means of evaluating, measuring,  
understanding, and reporting an organization’s social and ethical performance.  
A social compliance audit requires consideration of each of the sections in the APSCA Competency  
Framework, with the capture and evaluation of sufficient evidential matter to assess performance relative to  
each section by an APSCA Certified Social Compliance Auditor (“CSCA”).  
Competent capture of sufficient evidential matter includes at a minimum:  
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Observations of conditions in the facility, which include the work area and any other relevant areas  
Review of records and policies related to the APSCA Code and Standards of ProfessionalConduct sections  
Management interviews  
Worker interviews (workers include direct employees, contractors, temporary workers and all other  
persons on site)  
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Triangulation of all information  
CSCA’s and Member Firms have the responsibility to ensure that appropriate time is spent on site to  
competently achieve these tasks. The appropriate time is a function of many factors, including but not  
limited to the number of workers and physical size of the facility.  
Industry standard practice indicates that effective consideration would generally require a minimum of one  
auditor day on site for small facilities (e.g. less than 100 workers), whereas for larger facilities with more  
workers, two or more auditor days will be required on an incremental basis based on the number of workers  
and the physical size of the facility.  
Included within the APSCA definition of a Social Compliance Audit is:  
A re-audit or follow-up audit which is an audit that is conducted after an initial audit to assess whether  
corrective actions have been taken by an organization to address the non-compliances/ findings identified  
during the initial audit. The purpose of a re-audit or follow-up audit is to evaluate the effectiveness of the  
corrective actions taken and to verify that they have been implemented and are functioning as intended.  
Generally, a re-audit would include a facility tour, worker interviews and identification of additional non-  
compliances as well as closure of previous non-compliance.  
Not included within the APSCA definition is desktop review, remote assessment or similar.  
See Use of APSCA Membership Number Document.  
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Social Compliance Consultancy: Any form of assistance with the implementation of any processes or  
management systems that relates to the requirements of a social compliance service. This includes, but is  
not limited to, tailored training, document development or provision of advice that would specifically assist  
an entity to work towards meeting requirements or to achieve compliance.  
Social Compliance Consultancy does not include:  
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The customary exchange of information at the conclusion of or following an audit  
including clarifying requirements or explaining findings either to an entity undergoing  
an audit or to an organization commissioning an audit  
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Corrective Action Plan management or administration that does not involve the  
provision of specific direction to address or remediate identified issues  
Training open to the public, not specific to a client and held at a public forum  
Social Compliance Service: An engagement to evaluate, measure, understand and report an organization’s  
social and ethical performance. A social compliance service is intended to support a larger system to improve  
labor conditions.  
Subcontractor: Any individual auditor that is not under the direct employment of the Member Firm and has  
been contracted to conduct a social compliance service on behalf of a Member Firm and for whom the  
Member Firm is responsible.  
Takes Responsibility for the Overall Process: The Member Firm who has the relationship with the client  
and is responsible for the scheduling, execution, and quality review of the Social Compliance Audit, and  
applies its audit integrity policies and procedures to the process and the auditor.  
Trainer: a qualified individual or organization who delivers training on behalf of a Training Provider. If an  
individual Member Auditor, currently affiliated with a Member Firm or not, seeks to host and/or serve as  
Trainer for a recognized training or course, that Member Auditor must be in good standing per APSCA Auditor  
Membership Status Policy and have achieved CSCA status.  
Training Outcomes: Evidence of successful completion of training, including the results of examinations or  
evaluations from the trainer(s).  
Training Provider: an organization, company, or individual who offers or hosts a training session or course  
targeted to the Member Auditor audience for the purposes of earning credit toward the CPD program.  
Worker: Individuals present in a facility where a social compliance service is being performed including  
direct employees, contractors, temporary workers and all other persons on-site.  
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Author/Owner:  
Authorized by:  
APSCA Glossary of Terms D-031  
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Version 7 – May 2023  
APSCA President & CEO  
APSCA Executive Board