Særlige revisionsmæssige overvejelser ved revision af koncerner med Shared Service Center: En nutidig vurdering med udgangspunkt i komparative betragtninger overfor almindelig koncernrevision

Abstract

Paradox Irrespective of considerations at IAASB of undertaking a project to develop a specific guidance in relation to auditing groups which use a Shared Service Center, and irrespective of an article published back in 2010 in INSPI2 about the overall audit considerations relating to entities using a Shared Service Center, we have been unable to find any in-depth studies of these specific audit considerations. Through interviews with auditors experienced within this type of auditing, discussions with audit professionals and based on our own search of academic studies, we have established that there is not much acknowledged literature covering this topic. Before choosing the topic of our thesis, we were encouraged by several audit professionals to examine this area within auditing more closely. This has been our academic motivation for taking an in-depth position on the audit challenges within this area. A new perspective It has been especially hard to find literature and detailed studies about what a local auditor is to take into consideration when he - in addition to his audit of the local entity with the purpose of reporting to the group auditor - performs the audit of local financial statements. It is easy to overlook a local entity of a group with a Shared Service Center. This could be the result of the fact that these audit challenges are similar to those of the local auditor when performing a normal group audit. However, there are differences and we have also taken these into account. Therefore, we wish to give light to the audit considerations of the group auditor, the Shared Service Center auditor and the local auditor. We have the opportunity of investigating whether any new studies might suggest solutions to address the known audit challenges relating to the auditing of groups with a Shared Service Center. In an article published in INSPI #6 in 2010 under the headline ”Audit considerations relating to Shared Service Centers”3 a number of overall specific considerations concerning the audit of groups with a Shared Service Center are presented.