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ma’am if I define transnational audits in the following way then is it correct?
transnational audits are audits of FSs of companies which rely for lending, investing or regulatory decisions on countries outside their home jurisdiction.
and so maam when a parent company has subsidiaries in foreign countries(listed or private) then it will be considered a transnational audit for the audit firm responsible for auditing parent and its components, right?
Please see page 104 of the notes.