SMETA – SEDEX Members Ethical Trade SEDEX Audit is a methodology developed by SEDEX - Supplier Ethical Data Exchange as a centrally agreed audit protocol that can be shared amongst the SEDEX members. URS, under the group, is Affiliate Audit Company (AAC) of SEDEX that can conduct SMETA and other social audits for SEDEX members worldwide. URS is also an audit firm member of the Association of Professional Social Compliance Auditors (APSCA).