Deloitte addresses the globalization of businesses by means of a proprietary international audit approach that is used by all DTT member firms. Our global audit approach, known as AuditSystem/2 (AS / 2), was the first to include a fully integrated audit methodology, common documentation, and enabling software.
Although the approach is consistent throughout the world, it recognizes that clients are unique and that financial reporting and professional requirements vary from country to country. As such, our international audit approach and software are designed to facilitate tailoring to a particular client’s operations and financial reporting requirements, as well as a particular country’s professional requirements. Our services focus on the auditing of stand-alone entities and consolidated financial statements of domestic and international companies.