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