Conducted a referral audit of a Japanese company (importer and distributor, turnover under 5 billion yen) with a parent company in the UK. Based on audit instructions from the parent company’s auditor, conducted an audit for the purpose of preparing a consolidated package for the Japanese company (ISA compliance). Communicated with the parent company’s auditors on the recently revised ISA 600, and assigned members with local audit experience in the UK to provide high-quality audits.