(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
a responsible sourcing policy for various products such as – beef, seafood, palm oil, soy, and timber. As a part of its ‘multi- 23 United Nations, Global Compact, at: https://www.unglobalcompact.org
, an asset depreciation and/or an insurance claim. Forest/water risk commodities: - Cattle products: This includes all food products containing beef, all clothing, furniture and accessories that are made