Audit engagement
Component auditor coordination
Group instructions, materiality cascade, and review of component packs when local auditors examine individual subsidiaries.
When this helps
Parent auditors (or the group finance team) need clear instructions for local firms examining subsidiaries in Taiwan or abroad, then a structured review of component reporting packs.
Included work
Drafting or refining group audit instructions, cascading materiality, defining significant vs. non-significant components, and reviewing component auditor communications for issues that affect the consolidation.
Constraints
We do not replace the component auditor’s statutory responsibilities. Coordination is advisory to the group engagement unless we are appointed as group auditor under a separate letter.