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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Joint audit ： ウィキペディア英語版 Joint audit A joint audit is an audit on a legal entity (the auditee) by two or more auditors to produce a single audit report, thereby sharing responsibility for the audit. A typical joint audit has audit planning performed jointly and fieldwork allocated to the auditors. The auditors are typically not individuals, but auditing firms. This work allocation may be rotated after a set number of years to mitigate the risk of over-familiarity. Work performed by each auditor is reviewed by the other, in most cases by exchanging audit summary reports. The critical issues at group level, including group consolidation, are reviewed jointly and there is joint reporting to the legal entity's management, its audit committee, a government entity, or the general public. A joint audit is different from a dual audit, where a dual audit is performed by two independent auditors issuing their own separate reports, which are then used by another auditor that ultimately reports on the entity as a whole. ==Uses== Joint audits are used internationally, including in India, Denmark, Germany, Switzerland and the UK. In France, joint audit became a legal requirement in 1966, while in South Africa, a joint audit is mandatory for firms operating in the financial services sector. In the United States, a joint audits are performed by the Internal Revenue Service (IRS) by using various specialists and agents simultaneously in a single tax audit.〔Internal Revenue Service (Joint Audit Planning ), 17 September 2003. Accessed 4 April 2007.〕 The state of Maryland has a joint audit committee, composed of members of the State House of Representatives and State Senate, responsible for reviewing the legislative audit.〔(Maryland General Assembly Joint Audit Committee ) Accessed 7 April 2007.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Joint audit」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.