Engagement

Component auditor coordination

Group instructions, materiality allocation, and consolidation of component auditor findings into one Hong Kong group file.

Format
Group auditor liaison and file consolidation
Typical duration
Aligned to your consolidation calendar
Location
Directed from Sheung Wan; correspondence with overseas firms
Fee basis
Included in consolidation audit or quoted separately from HK$35,000

When significant subsidiaries are audited by other firms, the group auditor must instruct those component auditors, allocate materiality, and evaluate their findings. We draft group instructions, set reporting deadlines, review component memoranda, and fold residual risks into the consolidation opinion.

Available as part of our multi-entity consolidation audit or as a standalone coordination mandate when another firm signs the group opinion but needs Hong Kong-side liaison support.

Ready to scope this engagement?

Send your entity list and reporting framework. We prepare a draft engagement letter after a short scoping call.

Request an engagement letter