{"id":2558,"date":"2025-11-10T17:04:29","date_gmt":"2025-11-10T16:04:29","guid":{"rendered":"https:\/\/theauditcompany.s3.kersvers.cloud\/group-audits-of-the-consolidated-financial-statements\/"},"modified":"2026-03-20T10:00:16","modified_gmt":"2026-03-20T09:00:16","slug":"group-audits-of-the-consolidated-financial-statements","status":"publish","type":"page","link":"https:\/\/theauditcompany.nl\/en\/group-audits-of-the-consolidated-financial-statements\/","title":{"rendered":"International group audits of the (consolidated) financial statements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2558\" class=\"elementor elementor-2558 elementor-1129\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c469ddc e-flex e-con-boxed e-con e-parent\" data-id=\"c469ddc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8d352ba e-con-full e-flex e-con e-child\" data-id=\"8d352ba\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-929ac52 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"929ac52\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"40\" viewBox=\"0 0 39 40\" fill=\"none\"><path d=\"M21.125 2.125H4.875V37.875H24.0435C22.72 37.3125 21.5309 36.4753 20.555 35.419C19.5792 34.3626 18.8387 33.1111 18.3825 31.7472C17.9264 30.3834 17.765 28.9382 17.9091 27.5073C18.0532 26.0764 18.4994 24.6924 19.2182 23.4468C19.9371 22.2012 20.9122 21.1224 22.079 20.2818C23.2459 19.4412 24.578 18.8579 25.9871 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31.1912 25.3714C32.0292 26.2094 32.5001 27.3461 32.5001 28.5312C32.5001 29.7164 32.0292 30.8531 31.1912 31.6911C30.3531 32.5292 29.2165 33 28.0313 33C26.8461 33 25.7095 32.5292 24.8714 31.6911C24.0334 30.8531 23.5626 29.7164 23.5626 28.5312Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-152130b e-con-full e-flex e-con e-child\" data-id=\"152130b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-203af8d elementor-widget elementor-widget-shortcode\" data-id=\"203af8d\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a24dd1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3a24dd1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We have extensive experience both in the role of group auditor and component auditor to support a foreign group auditor.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e09b34 e-flex e-con-boxed e-con e-parent\" data-id=\"3e09b34\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-adf76a0 e-con-full e-flex e-con e-child\" data-id=\"adf76a0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1003330 elementor-widget elementor-widget-heading\" data-id=\"1003330\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">About group audits of the (consolidated) financial statements<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3898c3 e-con-full e-flex e-con e-child\" data-id=\"a3898c3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5150aa elementor-widget elementor-widget-text-editor\" data-id=\"e5150aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"vc_col-sm-8 wpb_column vc_column_container\"><p><strong>Acting as group auditor<\/strong><\/p><p>Companies with activities abroad have to deal with the performance of audits by local accountants. The group auditor is ultimately responsible for managing the audit at group level. <\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01767e4 elementor-widget elementor-widget-n-accordion\" data-id=\"01767e4\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1530\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1530\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Read more <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-arrow-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1530\" class=\"elementor-element elementor-element-30d0bfe e-con-full e-flex e-con e-child\" data-id=\"30d0bfe\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f16ae38 elementor-widget elementor-widget-text-editor\" data-id=\"f16ae38\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As a group auditor, we manage the overall audit of the group for all entities of your organization. We ensure direct involvement from the start of the audit with management and give the accountant of a group entity direct instructions regarding the audit work to be performed. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-213214d elementor-widget elementor-widget-text-editor\" data-id=\"213214d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"vc_col-sm-8 wpb_column vc_column_container\"><h3>Acting as local accountant<\/h3><p>We can also act as a local accountant and perform work for the group auditor as included in the group instructions of this accountant.<\/p><p>Naturally, the approach of a group audit is in line with our audit approach of <a href=\"https:\/\/theauditcompany.nl\/en\/statutory-audit\/\">statutory audits<\/a>.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2554985 e-flex e-con-boxed e-con e-parent\" data-id=\"2554985\" data-element_type=\"container\" id=\"fases\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f9a05a e-con-full e-flex e-con e-child\" data-id=\"4f9a05a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fa6fec elementor-widget elementor-widget-heading\" data-id=\"0fa6fec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">  Our approach to a group audit according to the updated ISA 600<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24b0a0c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"24b0a0c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If there are foreign participations involving component auditors, it is important to be in the &#8216;driver&#8217;s seat&#8217; from the beginning in order to function as group auditor. <\/p><p>A group audit requires a careful and structured approach. The current ISA 600 strongly emphasizes <strong>a top-down and risk-based approach<\/strong> whereby the group auditor remains responsible for the opinion on the <strong>entire group financial statements<\/strong>. Component auditors can be deployed, but always under the direction and responsibility of the group auditor.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e932b0 elementor-widget__width-initial elementor-widget elementor-widget-n-accordion\" data-id=\"4e932b0\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8230\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8230\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. Understanding of the group and its consolidation process <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8230\" class=\"elementor-element elementor-element-a58c640 e-con-full e-flex e-con e-child\" data-id=\"a58c640\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73f74a4 elementor-widget elementor-widget-text-editor\" data-id=\"73f74a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We start with a thorough understanding of:<\/p><ul><li>the group structure and the mutual financial relationships;<\/li><li>the consolidation processes, IT systems and internal control;<\/li><li>the activities, markets and risks of the various group entities.<\/li><\/ul><p>This forms the foundation of an effective group audit. We determine which components may affect the risks of misstatement in the group as a whole. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8231\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8231\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Group risk analysis \u2013 determining which risks exist  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8231\" class=\"elementor-element elementor-element-9ade3ec e-con-full e-flex e-con e-child\" data-id=\"9ade3ec\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7da6273 elementor-widget elementor-widget-text-editor\" data-id=\"7da6273\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The current ISA 600 prescribes a <strong>top-down risk analysis<\/strong>:<br>we no longer look primarily at &#8216;significant&#8217; components, but at <strong>where within the group risks can arise that affect the consolidated financial statements<\/strong>.<\/p><p>We determine per group entity:<\/p><ul><li>the nature and extent of activities;<\/li><li>the risks that are relevant to the group financial statements;<\/li><li>which activities are necessary to obtain sufficient and appropriate audit information.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8232\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8232\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Deploying and managing component accountants <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8232\" class=\"elementor-element elementor-element-fecb7af e-con-full e-flex e-con e-child\" data-id=\"fecb7af\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b44e002 elementor-widget elementor-widget-text-editor\" data-id=\"b44e002\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When a group entity is audited by another accountant, we will investigate whether we could make use of their work. We will make an initial assessment based on local relevant laws and regulations and professional rules, including ethical rules and rules regarding independence. Preferably, we make as much use as possible of the component accountants. This is not only from an efficiency point of view, but also because they have more insight into what is happening in a particular country. Since we as group auditor have undivided responsibility, it is important that we can manage the component accountants in a timely manner. An important part of good management is the timely sending of clear group instructions.     <\/p><p><strong>Clear instructions<\/strong><\/p><p>We provide component accountants with extensive instructions stating, among other things:<\/p><ul><li>the risks we have identified for the group;<\/li><li>specific items, processes or transaction flows on which activities are needed;<\/li><li>requirements regarding materiality and reporting;<\/li><li>planning, documentation requirements and communication agreements.<\/li><\/ul><p><strong>Continuous communication<\/strong><\/p><p>We maintain active contact through consultation moments, digital data rooms and joint planning agreements. This ensures that everyone has the same insights and expectations. <\/p><p><strong>Assessment of their activities<\/strong><\/p><p>We evaluate:<\/p><ul><li>the nature and quality of the work performed;<\/li><li>the findings and any shortcomings;<\/li><li>the impact of this on the group risks and the consolidation.<\/li><\/ul><p>In principle, we will always do this on the basis of an extensive file review. The audit team will visit the component accountant and perform a file review on location. <\/p><p>If necessary, we will request the client to have the component accountants perform additional work or we will perform additional work ourselves.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8233\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8233\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. Central activities by the group audit team <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8233\" class=\"elementor-element elementor-element-ac3fb7c e-con-full e-flex e-con e-child\" data-id=\"ac3fb7c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2be51d elementor-widget elementor-widget-text-editor\" data-id=\"f2be51d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ISA 600 emphasizes that <strong>central activities<\/strong> are crucial. This includes: <\/p><ul><li>assessment of group-wide risks, such as estimates, goodwill, valuations and intercompany transactions;<\/li><li>testing of the internal control of the consolidation process;<\/li><li>control of elimination entries, reconciliations and consolidation adjustments;<\/li><li>analytical review at group level.<\/li><\/ul><p>These activities ensure that we can form a complete and independent opinion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8234\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8234\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Combining audit information and forming the opinion <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8234\" class=\"elementor-element elementor-element-ca6ecf4 e-con-full e-flex e-con e-child\" data-id=\"ca6ecf4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18ef4df elementor-widget elementor-widget-text-editor\" data-id=\"18ef4df\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the final phase, we assess all available information:<\/p><ul><li>from the activities of component accountants;<\/li><li>from central group activities;<\/li><li>from the consolidation audit and group analysis.<\/li><\/ul><p>We determine whether:<\/p><ul><li>all relevant risks have been adequately controlled;<\/li><li>the group financial statements give a true and fair view;<\/li><li>additional activities or reports are needed.<\/li><\/ul><p>Finally, we report our findings to the group management and supervisory directors, including recommendations for improvement.<\/p><p><strong>Result: an effective, well-managed and consistent group audit<\/strong><\/p><p>Our approach ensures:<\/p><ul><li><strong>one coherent audit strategy<\/strong> for the entire group;<\/li><li><strong>efficient cooperation<\/strong> with local auditors;<\/li><li><strong>transparency and predictability<\/strong> for management;<\/li><li><strong>audit quality that meets the updated ISA 600<\/strong>;<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23cfd21 e-con-full e-flex e-con e-child\" data-id=\"23cfd21\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5f83ddd e-con-full e-flex e-con e-child\" data-id=\"5f83ddd\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8188a3 elementor-widget__width-initial elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d8188a3\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\"><path d=\"M31.9997 29.3333C35.5359 29.3333 38.9273 30.738 41.4278 33.2385C43.9282 35.739 45.333 39.1304 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50.709 42.7813 49.7197 42.6853L49.333 42.6666C48.8663 42.6666 48.4183 42.7466 47.9997 42.8932V42.6666C47.9997 40.8906 47.7117 39.1839 47.1783 37.5893C47.8663 37.4213 48.5917 37.3333 49.333 37.3333ZM14.6663 21.3333C16.4345 21.3333 18.1301 22.0356 19.3804 23.2859C20.6306 24.5361 21.333 26.2318 21.333 27.9999C21.333 29.768 20.6306 31.4637 19.3804 32.714C18.1301 33.9642 16.4345 34.6666 14.6663 34.6666C12.8982 34.6666 11.2025 33.9642 9.9523 32.714C8.70205 31.4637 7.99967 29.768 7.99967 27.9999C7.99967 26.2318 8.70205 24.5361 9.9523 23.2859C11.2025 22.0356 12.8982 21.3333 14.6663 21.3333ZM49.333 21.3333C51.1011 21.3333 52.7968 22.0356 54.0471 23.2859C55.2973 24.5361 55.9997 26.2318 55.9997 27.9999C55.9997 29.768 55.2973 31.4637 54.0471 32.714C52.7968 33.9642 51.1011 34.6666 49.333 34.6666C47.5649 34.6666 45.8692 33.9642 44.619 32.714C43.3687 31.4637 42.6663 29.768 42.6663 27.9999C42.6663 26.2318 43.3687 24.5361 44.619 23.2859C45.8692 22.0356 47.5649 21.3333 49.333 21.3333ZM14.6663 26.6666C14.3127 26.6666 13.9736 26.8071 13.7235 27.0571C13.4735 27.3072 13.333 27.6463 13.333 27.9999C13.333 28.3535 13.4735 28.6927 13.7235 28.9427C13.9736 29.1928 14.3127 29.3333 14.6663 29.3333C15.02 29.3333 15.3591 29.1928 15.6091 28.9427C15.8592 28.6927 15.9997 28.3535 15.9997 27.9999C15.9997 27.6463 15.8592 27.3072 15.6091 27.0571C15.3591 26.8071 15.02 26.6666 14.6663 26.6666ZM49.333 26.6666C48.9794 26.6666 48.6402 26.8071 48.3902 27.0571C48.1402 27.3072 47.9997 27.6463 47.9997 27.9999C47.9997 28.3535 48.1402 28.6927 48.3902 28.9427C48.6402 29.1928 48.9794 29.3333 49.333 29.3333C49.6866 29.3333 50.0258 29.1928 50.2758 28.9427C50.5259 28.6927 50.6663 28.3535 50.6663 27.9999C50.6663 27.6463 50.5259 27.3072 50.2758 27.0571C50.0258 26.8071 49.6866 26.6666 49.333 26.6666ZM31.9997 5.33325C34.8287 5.33325 37.5418 6.45706 39.5421 8.45745C41.5425 10.4578 42.6663 13.1709 42.6663 15.9999C42.6663 18.8289 41.5425 21.542 39.5421 23.5424C37.5418 25.5428 34.8287 26.6666 31.9997 26.6666C29.1707 26.6666 26.4576 25.5428 24.4572 23.5424C22.4568 21.542 21.333 18.8289 21.333 15.9999C21.333 13.1709 22.4568 10.4578 24.4572 8.45745C26.4576 6.45706 29.1707 5.33325 31.9997 5.33325ZM31.9997 10.6666C30.5852 10.6666 29.2286 11.2285 28.2284 12.2287C27.2282 13.2289 26.6663 14.5854 26.6663 15.9999C26.6663 17.4144 27.2282 18.771 28.2284 19.7712C29.2286 20.7713 30.5852 21.3333 31.9997 21.3333C33.4142 21.3333 34.7707 20.7713 35.7709 19.7712C36.7711 18.771 37.333 17.4144 37.333 15.9999C37.333 14.5854 36.7711 13.2289 35.7709 12.2287C34.7707 11.2285 33.4142 10.6666 31.9997 10.6666Z\" fill=\"white\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStrong team\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71502b7 e-flex e-con-boxed e-con e-parent\" data-id=\"71502b7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d4d90c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6d4d90c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/theauditcompany.nl\/en\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Back<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df09387 e-flex e-con-boxed e-con e-parent\" data-id=\"df09387\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b10f9cf elementor-widget elementor-widget-heading\" data-id=\"b10f9cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h1>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77398e3 e-con-full e-flex e-con e-child\" data-id=\"77398e3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ae5ed7 elementor-widget__width-initial elementor-widget elementor-widget-n-accordion\" data-id=\"7ae5ed7\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1280\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1280\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is a group audit of the (consolidated) financial statements? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1280\" class=\"elementor-element elementor-element-fcb1b7e e-con-full e-flex e-con e-child\" data-id=\"fcb1b7e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1280\" class=\"elementor-element elementor-element-8131820 e-flex e-con-boxed e-con e-child\" data-id=\"8131820\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bce1b18 elementor-widget elementor-widget-text-editor\" data-id=\"bce1b18\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>group audit<\/strong> is the audit of a <em>consolidated financial statement<\/em>. This is a financial statement in which multiple companies or business units are combined into one whole. For example, a holding company with subsidiaries, branches in different countries or multiple activities within one group.  <\/p><p>In a group audit, the accountant not only assesses the figures of the parent company, but also the financial information of all components that affect the total group.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1281\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1281\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> When is a group audit mandatory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1281\" class=\"elementor-element elementor-element-63b8a8b e-con-full e-flex e-con e-child\" data-id=\"63b8a8b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1281\" class=\"elementor-element elementor-element-e5e33e7 e-flex e-con-boxed e-con e-child\" data-id=\"e5e33e7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad02085 elementor-widget elementor-widget-text-editor\" data-id=\"ad02085\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If the consolidated financial statements of an entity meet the criteria for a statutory audit, see our checklist, then an audit of the financial statements must take place.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1282\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1282\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the difference between a group auditor and a component auditor? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1282\" class=\"elementor-element elementor-element-4a04180 e-con-full e-flex e-con e-child\" data-id=\"4a04180\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1282\" class=\"elementor-element elementor-element-2437078 e-flex e-con-boxed e-con e-child\" data-id=\"2437078\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2550829 elementor-widget elementor-widget-text-editor\" data-id=\"2550829\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The <strong data-start=\"1075\" data-end=\"1095\">group auditor<\/strong> is ultimately responsible for the overall audit of the group, while the <strong data-start=\"1169\" data-end=\"1193\">component auditor<\/strong> performs the audit at one or more group entities. We can fulfill both roles, depending on your situation. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1283\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1283\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How does the cooperation between group auditor and local accountants proceed? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1283\" class=\"elementor-element elementor-element-9bd1b13 e-con-full e-flex e-con e-child\" data-id=\"9bd1b13\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1283\" class=\"elementor-element elementor-element-3f51f50 e-flex e-con-boxed e-con e-child\" data-id=\"3f51f50\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46fbdbc elementor-widget elementor-widget-text-editor\" data-id=\"46fbdbc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The group auditor must manage the local accountants (component accountants) if he wants to use them. In order to do this, the group auditor must provide clear instructions (group instructions) to the local accountants about the work to be performed and maintain intensive contact during the process. After completion, the group auditor evaluates the work performed by the local accountant. This often consists of a file review at the location of the local accountant.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1284\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1284\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How do you ensure quality and consistency within international group audits? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1284\" class=\"elementor-element elementor-element-0462056 e-con-full e-flex e-con e-child\" data-id=\"0462056\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1284\" class=\"elementor-element elementor-element-070655d e-flex e-con-boxed e-con e-child\" data-id=\"070655d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38f6e27 elementor-widget elementor-widget-text-editor\" data-id=\"38f6e27\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We work according to international auditing standards (ISAs) and use a fixed approach to ensure consistency and quality. Our communication lines are short, so that all accountants involved are on the same page. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85e8fdf elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-n-accordion\" data-id=\"85e8fdf\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1400\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1400\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What steps does a group audit include? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1400\" class=\"elementor-element elementor-element-60f85f4 e-con-full e-flex e-con e-child\" data-id=\"60f85f4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1400\" class=\"elementor-element elementor-element-725e272 e-flex e-con-boxed e-con e-child\" data-id=\"725e272\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6d793a elementor-widget elementor-widget-text-editor\" data-id=\"c6d793a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1723\" data-end=\"1779\">A group audit consists of four important phases:<\/p><ol data-start=\"1780\" data-end=\"2033\"><li data-start=\"1780\" data-end=\"1847\"><p data-start=\"1783\" data-end=\"1847\">Providing audit instructions to group entities.<\/p><\/li><li data-start=\"1848\" data-end=\"1915\"><p data-start=\"1851\" data-end=\"1915\">Performing local audits by component accountants.<\/p><\/li><li data-start=\"1916\" data-end=\"1966\"><p data-start=\"1919\" data-end=\"1966\">Assessing the outcomes and files.<\/p><\/li><li data-start=\"1967\" data-end=\"2033\"><p data-start=\"1970\" data-end=\"2033\">Merging and assessing the consolidated figures.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1401\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1401\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How do you ensure quality and consistency within international group audits? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1401\" class=\"elementor-element elementor-element-57c0f5c e-con-full e-flex e-con e-child\" data-id=\"57c0f5c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1401\" class=\"elementor-element elementor-element-6a7775f e-flex e-con-boxed e-con e-child\" data-id=\"6a7775f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23e34c3 elementor-widget elementor-widget-text-editor\" data-id=\"23e34c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We work according to international auditing standards (ISAs) and use a fixed approach to ensure consistency and quality. Our communication lines are short, so that all accountants involved are on the same page. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1402\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1402\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What are the advantages of The Audit Company as a group auditor? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1402\" class=\"elementor-element elementor-element-d5c4ebb e-con-full e-flex e-con e-child\" data-id=\"d5c4ebb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1402\" class=\"elementor-element elementor-element-25645ee e-flex e-con-boxed e-con e-child\" data-id=\"25645ee\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3fb162 elementor-widget elementor-widget-text-editor\" data-id=\"e3fb162\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2449\" data-end=\"2727\">We combine expertise with personal involvement. You have direct contact with the partner who is responsible for your file, which ensures that communication is fast and clear. In addition, we have extensive experience with both national and international group audits.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1403\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1403\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How can I request a quote for a group audit? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M9.02,7.1l-1.74,1.77,6.52,6.61-6.52,6.61,1.74,1.77,6.52-6.61,6.52,6.61,1.74-1.77-6.52-6.61,6.52-6.61-1.74-1.77-6.52,6.61-6.52-6.61Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Laag_1\" viewBox=\"0 0 31 31\"><defs><style>      .st0 {        fill: #fff;        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M5,14.16l.02,2.48,9.28.07.07,9.28,2.48.02-.07-9.28,9.28.07-.02-2.48-9.28-.07-.07-9.28-2.48-.02.07,9.28-9.28-.07Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1403\" class=\"elementor-element elementor-element-1013efa e-con-full e-flex e-con e-child\" data-id=\"1013efa\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1403\" class=\"elementor-element elementor-element-d6efbc4 e-flex e-con-boxed e-con e-child\" data-id=\"d6efbc4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d711542 elementor-widget elementor-widget-text-editor\" data-id=\"d711542\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You can easily contact us via our <strong data-start=\"2846\" data-end=\"2920\"><a class=\"decorated-link\" href=\"https:\/\/theauditcompany.nl\/en\/contact\/\" target=\"_new\" rel=\"noopener\" data-start=\"2848\" data-end=\"2918\">contact form<\/a><\/strong>, by telephone on <strong data-start=\"2938\" data-end=\"2959\">(+31) 85 0580 035<\/strong>, or by e-mail via <strong data-start=\"2979\" data-end=\"3006\"><a class=\"decorated-link\" href=\"mailto:info@theauditcompany.nl\" rel=\"noopener\" data-start=\"2981\" data-end=\"3004\">info@theauditcompany.nl<\/a><\/strong>. We would be happy to schedule a no-obligation introductory meeting to discuss your situation. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ff21d77 e-flex e-con-boxed e-con e-parent\" data-id=\"1ff21d77\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1fdb5a3a e-con-full e-flex e-con e-child\" data-id=\"1fdb5a3a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4260c2c2 elementor-widget elementor-widget-heading\" data-id=\"4260c2c2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Working together on <u>trust <\/u>\nand clarity.<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2617e6b3 e-con-full e-flex e-con e-child\" data-id=\"2617e6b3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6581a60e e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"6581a60e\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d048bfc e-con-full e-flex e-con e-child\" data-id=\"2d048bfc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fc0b2fc elementor-widget elementor-widget-image\" data-id=\"6fc0b2fc\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"192\" height=\"192\" data-src=\"https:\/\/theauditcompany.nl\/wp-content\/smush-webp\/2025\/10\/Martin-Bouwman-audit.png.webp\" class=\"attachment-large size-large wp-image-2524 lazyload\" alt=\"\" data-srcset=\"https:\/\/theauditcompany.nl\/wp-content\/smush-webp\/2025\/10\/Martin-Bouwman-audit.png.webp 192w, https:\/\/theauditcompany.nl\/wp-content\/smush-webp\/2025\/10\/Martin-Bouwman-audit-150x150.png.webp 150w\" data-sizes=\"(max-width: 192px) 100vw, 192px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 192px; --smush-placeholder-aspect-ratio: 192\/192;\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a23bfe6 elementor-widget elementor-widget-text-editor\" data-id=\"a23bfe6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4>Marten Bouma<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1940a16e elementor-widget elementor-widget-text-editor\" data-id=\"1940a16e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Partner<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-119a0e59 e-con-full e-flex e-con e-child\" data-id=\"119a0e59\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-273d36db elementor-widget elementor-widget-text-editor\" data-id=\"273d36db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Does our vision of a personal approach appeal to you? Would you like to know what we can do for your organization? Please feel free to contact us, we would be happy to talk to you.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f55defd e-con-full e-flex e-con e-child\" data-id=\"f55defd\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7851f480 e-con-full e-flex e-con e-child\" data-id=\"7851f480\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60629c8 elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"60629c8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/theauditcompany.nl\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64e7d368 e-con-full e-flex e-con e-child\" data-id=\"64e7d368\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-412aa4b0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"412aa4b0\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:0850580035\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(+31) 85 0580 035<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:info@theauditcompany.nl\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">info@theauditcompany.nl<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>We have extensive experience both in the role of group auditor and component auditor to support a foreign group auditor. About group audits of the (consolidated) financial statements Acting as group auditor Companies with activities abroad have to deal with the performance of audits by local accountants. The group auditor is ultimately responsible for managing [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2558","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/pages\/2558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/comments?post=2558"}],"version-history":[{"count":4,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/pages\/2558\/revisions"}],"predecessor-version":[{"id":3140,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/pages\/2558\/revisions\/3140"}],"wp:attachment":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/media?parent=2558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}