Coordination and communication challenges in global group audits: evidence from component audit leaders


This study aims to identify barriers and best practices to achieve high audit quality of component audits of global group audits from the component auditor perspective. What is the influence of specific engagement characteristics on the degree of coordination and communication challenges of component auditors? What coordination and communication strategies (are thought to) help to mitigate these challenges?


While the group auditor is ultimately responsible for the whole audit of the consolidated financial statements, irrespective of the extent of use of component auditors throughout the global group audit, the group auditor needs to make sure that the component audits are effective and efficient, despite at the same time having to deal with many coordination and communication challenges – which the group auditor (sub sample included in the study) may be able to overcome based on the recommendation of this study.

Project Number

Research Team
Prof. A. (Anna) Gold
D.R. (Denise) Hanes Downey
A.J. (Andrew) Trotman

Involved University
Vrije Universiteit Amsterdam

01/17 – 04/18