Auditing procedures

The following procedures will apply to all ROSA registered auditors and associate auditors.

Client engagement via the Secretary

  1. A client contacts the Secretary requesting an auditor.
  2. The Secretary will offer the audit to an auditor.
  3. The Secretary will forward to the auditor: client contact details, audit number, and administration-fee invoice.
  4. The auditor will contact the client and forward an audit-engagement letter.
  5. Once the client has agreed to the terms of the audit, the auditor will forward a copy of the Audit Checklist, along with relevant instructions.
  6. The auditor will contact the client and establish a working relationship.
  7. Once audit is completed, the auditor will forward a ROSA Audit Certificate and an Audit Approval Letter to the client.
  8. The auditor will invoice client directly.
  9. The auditor will pay the audit administration fee into the ROSA account and advise the Secretary of the deposit.
  10. The Secretary will populate the audit database.


Client engagement directly with an auditor

  1. A client contacts an auditor directly.
  2. The auditor will notify the Secretary of audit engagement by email, including the client contact details.
  3. The Secretary will forward to auditor an audit number and an administration-fee invoice.
  4. The auditor will send the audit-engagement letter and the Audit Checklist to the client.
  5. The auditor will complete the audit.
  6. The auditor will advise the Secretary of the audit completion.
  7. The auditor will send the client a ROSA Audit Certificate and Audit Approval Letter.
  8. The auditor will invoice the client.
  9. The auditor will deposit the administration-fee into the ROSA account.
  10. The Secretary will populate the audit database.