Title

Multinational External Audit Planning

Department

Accountancy

Document Type

Article

Publication Date

1993

Abstract

Multinational companies control vast resources and may present the auditor with many new challenges. Little research has explored the auditing of such companies. Experts rated the importance of 34 risk factors in the multinational audit scope decision (which client locations to visit). Key factors include unusual transactions, subsidiary size, and client expectations. The audit manuals of the Big Six firms were reviewed to determine the extent of the firms' guidance for planning multinational audits. The guidance varies widely across firms. Finally, the experts were interviewed regarding several aspects of multinational audit planning.

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