3.4. Audit FirmsAudit Firms ensure

3.4. Audit FirmsAudit Firms ensure the Audit (VA, CMA or AMA) is conducted in accordance with the expectations defined in this manual. They communicate with the APM to increase the overall consistency and quality of VA (this is not the case in a CMA or AMA). Additionally, Audit Firms must complete and submit Audit Reports (AR, reports for a VA, CMA or AMA) on time.Audit Firms must assign competent Auditors who act in an ethical and responsible manner. Audit Firms must confirm that Auditors conducting Audits have received the required training and have the proper experience to conduct Audits. All Auditors must be on the RBA Approved Auditor list.Audit firms must coordinate with the APM to schedule the VAP audits.For more information about audit firm approval and requirements, see the RBA Auditor Guidebook located at: http://www.responsiblebusiness.org/media/docs/RBAAuditorGuidebook.pdf3.5. AuditorsAudit Firms assign Auditors to conduct the Audit. All Auditors must be on the RBA Approved Auditor list. Auditors are responsible for conducting the Audit. This includes work pre-, during and post - Audit.For more information about auditor approval and requirements, see the RBA Auditor Guidebook located at: http://www.responsiblebusiness.org/media/docs/RBAAuditorGuidebook.pdf3.5.1. Auditor ResponsibilitiesAuditors are responsible for ensuring that they conduct the Audit in accordance with the most current Audit Protocols (AP) outlined in this manual.Auditor responsibilities include:• Ability to conduct the Audits at Auditee.• Understand and apply the contents of this Operations Manual (VAP OM), RBA Code of Conduct and AP, including:• Audit preparation, including submitting an audit agenda to the APM at least 1-week prior to the start of the audit• Audit management