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International audit firm network

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › International audit firm network

  • This topic has 1 reply, 2 voices, and was last updated 8 months ago by Kim Smith.
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  • October 16, 2021 at 3:57 pm #637816
    Noah098
    • Topics: 936
    • Replies: 352
    • ☆☆☆☆☆

    ma’am what is an “International audit firm network”? and why should a tender document state whether the audit form is a member of any international audit firm network?

    October 19, 2021 at 11:52 am #638462
    Kim Smith
    Keymaster
    • Topics: 88
    • Replies: 6096
    • ☆☆☆☆☆

    An international network of audit firms – i.e. audit firms in different countries that cooperate through contractual arrangements. I don’t know that a tender document MUST necessarily give details of such membership – but if ABC firm is tendering for the audit of an international group of companies it would make sense to mention if ABC has part of a network that could facilitate the audit/provide other services in countries where ABC doesn’t have an office.

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