Cross-Border & Multinational Assurance

Group & Component Audits (ISA 600)

Specialized audit procedures for Dutch subsidiaries and holding entities within multinational group structures, reporting seamlessly to global group auditors.

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AFM Licence 13020177 • RegisterAccountant Lead • Dutch NV COS Standards

AFM Licence 13020177

Official Licence to conduct Statutory Audits under Dutch Law

Methodology & Standards

Structured Execution with Senior Partner Leadership

Specialized audit procedures for Dutch subsidiaries and holding entities within multinational group structures, reporting seamlessly to global group auditors.

Auditing Standard ISA 600 / NV COS 600 Special Considerations

Languages Bilingual Reporting (English & Dutch)

Clearance Direct Group Auditor Reporting Packages

Parent Jurisdictions US, UK, Germany, France, Japan, Nordics

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01 Milestone Alignment

Group Instructions Review

Careful alignment with group auditor instructions, component materiality thresholds, and tight consolidated calendar milestones.

02 Fieldwork

Intercompany & Valuation Testing

Thorough reconciliation of intercompany balances, transfer pricing entries, and local statutory adjustments.

03 Clearance

Component Clearance & Reporting

Submission of signed component clearance, reporting packages, and participation in international group closing meetings.

ISA 600 COMPONENT AUDIT SERVICES

Flawless Dutch Component Audits for Multinational Groups

Specialized audit execution for Dutch subsidiaries reporting into overseas parent companies, combining group reporting package compliance with Dutch statutory filing.

Principal Group Auditor Instructions Compliance (ISA 600)

Group Reporting Package Audit (IFRS / US GAAP / RJ)

Intercompany Reconciliation & Cross-Border Elimination

Group Clearance Memorandum & Audit Differences Schedule

Dutch Chamber of Commerce (KvK) Standalone Filing Pack

Corporate Governance & Article 403 / 408 BW Alignment

Coordinate Your Dutch Subsidiary Audit with Our Partners

OUR ISA 600 AUDIT WORKFLOW

Structured Cross-Border Execution from Scoping to Clearance

We harmonize tight international reporting deadlines with rigorous local Dutch statutory compliance, eliminating duplicated effort for local finance teams.

1. Group Instructions Review & Scope Calibration

Evaluating group materiality, component significance, reporting deliverables, and bilateral communication protocols.

2. Joint Planning & Intercompany Protocol Alignment

Coordinating directly with the principal group auditor to confirm testing strategy, key audit matters, and reporting timetables.

3. Fieldwork Execution & Local Statutory Integration

Simultaneously auditing the group reporting package and local Dutch annual accounts to avoid duplicate testing cycles.

4. Group Clearance Conference & Opinion Issuance

Submitting completed group reporting packs, clearance memos, and formal sign-offs to the principal group auditor.

Former Big Four Group Audit Leadership

Our partners bring extensive career experience leading complex cross-border group audits within the Big Four. We understand exactly what principal group auditors require: unyielding deadline discipline, proactive communication on significant risks, structured clearance deliverables, and bilingual professional English delivery that bridges Dutch accounting rules with global IFRS and US GAAP standards.

Key Questions

Frequently Asked Questions

Clear answers from our partners regarding standards, procedures, and timelines.

Group Standards

How does Just Audit interact with our overseas principal group auditor?

Under ISA 600 (Revised) and NV COS 600, we review group audit instructions, participate in bilateral planning calls, execute required substantive procedures, grant workpaper access, and deliver formal group clearance memoranda.

Dual-GAAP

Can you audit reporting packages prepared under IFRS or US GAAP alongside Dutch GAAP?

Yes. Our partners are fluent in EU-adopted IFRS, US GAAP, and Dutch GAAP (RJ). We regularly perform dual-track audits where group consolidation packages and local Dutch KvK filings are audited within a unified workflow.

Deadlines

How do you handle tight group reporting deadlines in January or February?

We perform extensive interim audit procedures during Q3/Q4, covering internal controls, IT systems, and preliminary revenue recognition. This front-loaded approach ensures that year-end group deadlines are met without delay.

Standalone vs Group

Does a Dutch subsidiary still need a standalone statutory audit?

Yes, unless the entity benefits from an exemption under Dutch corporate law, such as a formal parent liability declaration under Article 2:403 BW or intermediate holding exemption under Article 2:408 BW. We advise on and verify appropriate exemption application.

Intercompany

How do you address intercompany transactions and transfer pricing documentation?

We test bilateral intercompany balance reconciliations, transfer pricing markups, management fee allocations, and cross-border financing arrangements in direct coordination with component auditors across the group.

English Fluency

Is the entire engagement conducted in English?

Yes. 100% of our written deliverables, clearance questionnaires, summary of unadjusted audit differences (SAD), and partner conferences are delivered in native-level business English.

ERP Systems

Which multinational ERP systems do you integrate with?

Our team routinely audits entities operating on SAP, Oracle Cloud, NetSuite, Microsoft Dynamics 365, Workday, and Exact Globe, extracting ledger data directly through secure digital connectors.

Cost Structure

How are component audit fees determined?

Fees are fixed upfront based on component complexity, reporting deadlines, and local statutory filing requirements, ensuring your parent company has total cost certainty without unexpected post-audit overruns.

Ready to Discuss Group & Component Audits (ISA 600)?

Speak directly with an engagement partner.

Receive a clear, fixed-fee proposal from Tjerk Wolsak RA or Sven Steijn RA.

Request a Proposal → Call Direct Partner Line (+31 85 026 10 17)

Direct partner line: +31 85 026 10 17 • info@justaudit.nl • Hoofddorp & Harderwijk