Editor’s note: This is the second article in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them ...

Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...

Join our growing army of changemakers and get unlimited access to our premium content There’s been no shortage of headlines on the recent double materiality requirements, as mandated by Europe’s ...