Engagement letter and Human trafficking: Difference between pages

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imported>Doug Williamson
(Create page. Sources: UN webpage https://www.unodc.org/unodc/en/human-trafficking/what-is-human-trafficking.html#What_is_Human_Trafficking; UK legislation webpage https://www.legislation.gov.uk/ukpga/2015/30/section/3)
 
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''Documentation.''
1. ''United Nations (UN) - Trafficking in Persons Protocol.''


# A contract between an audit client and their auditing firm which defines the respective responsibilities of the auditors and the client's management and records matters such as the agreed level of fees.
Under the UN's Trafficking in Persons Protocol, human trafficking includes:
 
*Recruitment, transportation, transfer, harbouring or receipt of persons
*By the threat or use of force, coercion, abduction, fraud, deception, abuse of power or vulnerability, or giving payments or benefits to a person in control of the victim
*For the purpose of exploitation.
 
 
2. ''UK law and social responsibility - Modern Slavery Act''.
 
The UK's Modern Slavery Act defines human trafficking as arranging or facilitating the travel of another person, with a view to that other person being exploited.
 
 
Exploitation includes sexual exploitation; the removal of organs; securing services by force, threats or deception; and securing services from children or other vulnerable persons.


# Any similar contract between a client and a provider of professional services.


== See also ==
== See also ==
* [[Audit]]
* [[Business & Human Rights Resource Centre]]
* [[Contract]]
* [[Corporate social responsibility]]
* [[Ethics]]
* [[Fair trade]]
* [[Modern slavery]]
* [[Modern Slavery Act]]
* [[United Nations]]
 
 
==Other links==
[https://www.ohchr.org/Documents/Publications/GuidingPrinciplesBusinessHR_EN.pdf Guiding Principles on Business and Human Rights]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]

Revision as of 18:32, 17 May 2020

1. United Nations (UN) - Trafficking in Persons Protocol.

Under the UN's Trafficking in Persons Protocol, human trafficking includes:

  • Recruitment, transportation, transfer, harbouring or receipt of persons
  • By the threat or use of force, coercion, abduction, fraud, deception, abuse of power or vulnerability, or giving payments or benefits to a person in control of the victim
  • For the purpose of exploitation.


2. UK law and social responsibility - Modern Slavery Act.

The UK's Modern Slavery Act defines human trafficking as arranging or facilitating the travel of another person, with a view to that other person being exploited.


Exploitation includes sexual exploitation; the removal of organs; securing services by force, threats or deception; and securing services from children or other vulnerable persons.


See also


Other links

Guiding Principles on Business and Human Rights