Global and listed company audits

We provide global audit services to fit the needs of internationally active groups in accordance with a variety of assurance standards, including:

• International Standards on Auditing
• Auditing standards generally accepted in the United States (US GAAS)
• US Public Company Accounting Oversight Board (PCAOB) auditing standards

RSM firms in key economies are registered with the PCAOB enabling their work to be a recognised component of US listed companies' audited accounts.  They use a consistent global audit methodology to perform their audit work, taking account of specific local requirements where necessary.

RSM is a member of the Forum of Firms, for which the membership obligations are to:

• Maintain quality control standards in accordance with the International Standard on Quality Control (ISQC 1) issued by the IAASB in addition to relevant national quality control standards
• Conduct, to the extent not prohibited by national regulation, regular globally-coordinated internal quality assurance reviews
• Have policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on the International Standards on Auditing (ISAs) issued by the IAASB
• Have policies and methodologies that conform to the IESBA Code of Ethics for Professional Accountants and national codes of ethics.

Globally, our audit teams are coordinated or assisted by our Global Engagement Leaders, whose role it is to ensure the seamless delivery of high quality audit services to our global clients.

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