With the rise of globalization and the ability to work remotely, companies are increasingly spreading out, whether expanding sales and services into new markets and/or decentralizing operations with the setup of regional hubs and overseas shared service centers. These factors add complexity to an audit and often require the assistance of other auditors, including other offices within the same firm, other countries within the firm’s network and sometimes even other firms. Group audits present their own challenges and require special considerations around risk assessment, determining the nature, timing, and extent of audit procedures at the group as well as at the component level, communication between auditors, and supervision and review of audit work performed.
If you are involved in group audits, then this CPE-eligible (1.5 CPE), eLearning course has you covered!
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