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SAS No. 149 Group Audit Requirements: A Complete Guide to Risk-Based Group Audits
Group audits are entering a new phase as organizations become more geographically dispersed, technologically integrated, and operationally complex. Businesses may maintain subsidiaries, branches, shared service centres, joint operations, and strategic investments across several jurisdictions, creating audit environments that cannot always be addressed effectively through traditional component-based approaches. Statement on Auditing Standards (SAS) No. 149, Special…