olemus
üheainsa organisatsiooni auditeerimine
mitme auditeerimisorganisatsiooni koostööna
=
an audit on a legal entity by two or more auditors to produce a single audit report, thereby sharing responsibility

ülevaateid
https://en.wikipedia.org/wiki/Joint_audit

https://www.ifac.org/system/files/publications/files/IFAC-Joint-Audit-The-Bottom-Line.pdf

http://khilji.net.pk/wp-content/uploads/2018/10/Joint-Audit-Guide.pdf

https://www.oecd.org/ctp/administration/45988962.pdf

https://jyx.jyu.fi/bitstream/handle/123456789/54084/ratzinger%20et%20al%20%2020130725nrsfinalmuokattu.pdf

https://foundationforauditingresearch.org/files/joint-audit.pdf