Multinational Group Audits: Problems Faced in Practice and Opportunities for Research
讨论了全球集团审计中面临的问题，包括集团实体、集团审计团队、组成部分及组成部分审计师之间的关系，并指出了未来研究机会，旨在促进实务界与学术界的对话。
SUMMARY This paper discusses problems faced in conducting global group audits. We present background discussion on group audits, including the relationships between the global group entity, the group engagement team, components, and the component auditors. Discussion is framed around group audit problems that were highlighted in an IAASB-sponsored review of ISA 600 regarding group audits and the use of component auditors. We also consider additional problems related to internal controls in the global group audit setting. Throughout the paper, we highlight specific issues, review related research, and offer opportunities for future research. Our intent is to (1) highlight issues that practitioners face on a regular basis in the conduct of global group audits, and (2) identify relevant research that could lead to a more substantive and meaningful dialogue between practice and the academic auditing community.