We are the auditors of a UK charity which has six branches and subsidiaries overseas. Each of the overseas components has local auditors in place. Our approach is to:

• We hold a planning meeting at group level to discuss key develops in the
• We communicate with the local auditors at the planning stage and provide them with instructions setting out the work required, the timetable and the group assessment of risks.
• At the planning stage of the audit, as required by the auditing standards, we also make an assessment of the capability and competence of the local
• We hold an interim audit which focuses on the systems and processes – this includes reviewing and testing the controls over the monthly reporting from the local offices to the UK, including confirming that a monthly checklist is completed and the review is
• We review the detailed responses to our group reporting instructions from the local auditors, and consider the impact of the findings on our
• We consider the significant findings arising from the local audits and where significant at a group level we incorporate them into our Audit Findings Report in order to provide the trustees with visibility of key matters at a group
• We review the consolidation of each of the branches and subsidiaries to ensure that the results have been correctly consolidated, and in particular that any differences in Generally Accepted Accounting Practice have been appropriately reflected.