Auditors based in the UK and working on complex groups with components in different geographical locations will inevitably encounter individuals whose first language is not English.

Many will be other auditors, auditing either the group or its components. Whether they are from the UK audit firm’s own network or from another network or firm, the revised group audit standard, ISA 600, makes clear that they are part of the same engagement team and the group engagement partner is responsible for the quality of the work of all team members.

Greater involvement of the group auditor will be needed in all phases of the component audit, from planning and risk assessment through to completion. With one of the chief aims in revising ISA 600 being to reinforce the need for robust communication during the group audit, close and regular interaction between the group and component auditors is essential to ensure that everyone understands their roles and responsibilities.

Lost in translation

Auditors should be thinking not just about what and when they communicate but also how, especially when it comes to non-native English speakers in the engagement team. English may be considered the lingua franca of business, but native speakers should not assume a familiarity with cultural nuances and technical jargon among non-native speakers.

When communicating with those without ties to English culture and language, clarity and precision are key. Otherwise, there is a danger that important details regarding, for instance, the audit scope, timings and procedures will be missed. People having difficulties understanding are also often more likely to disengage from a conversation, making it harder to exchange appropriate and complete information.

The group audit partner needs to recognise and address these challenges. However, all individuals involved in the audit, from component to group auditor, can benefit from using language more effectively.

The following tips will help audit teams to build on their spoken communication skills and conduct more efficient group audits.

1. Keep it simple

When speaking, try to use short sentences and straightforward terms. Showing off your facility with English is unnecessary and may distract from getting salient points across.

2. Slow down

Keeping a measured pace is essential, even if it feels artificial. This gives your listeners a better chance of understanding the full message you’re trying to convey.

3. Listen carefully

Try not to dominate or rush discussions. Leave a sufficient pause after speaking to give your audience an opportunity to ask questions or for clarification. If these are unclear to you, try to paraphrase what they’ve said back to them to confirm your understanding. 

4. Ask for feedback

People from some cultures may be too polite to challenge you on your pace or use of language and will nod and smile despite feeling completely lost. Ask them to confirm that you have been understood and consider rephrasing using simpler terms if not.

5. Be respectful

Doing just a little research on the business customs and culture of participants ahead of a meeting can minimise faux-pas and misunderstandings. 

6. Avoid idioms and slang

While it may be tempting to not beat about the bush, get down to brass tacks and get all your ducks in a row, such phrases are likely to bamboozle many non-native English speakers. Your listeners may be stuck trying to decipher your figure of speech as the discussion moves on and information gets missed.  

7. Watch your use of accounting abbreviations

Instead of referring to the TB and GL, for example, use their full names of trial balance and general ledger, even if this sounds unnatural to you.

8. Use visual aids

A simple diagram or screenshot can enliven a discussion and supplement the understanding of your listeners. 

9. Be careful with humour

Humour doesn’t always translate well, even between English-speaking cultures. Sarcasm may come across as rude. Also pay attention to your use of British cultural references. Not everyone will be familiar with Monty Python or know what happened on the latest episode of Strictly Come Dancing.

10. Refrain from using business jargon

There is a risk that jargon will obscure your point instead of clarifying it. Below are some common British business expressions, with alternative suggestions that may be better understood.

The revised ISA 600 provides a framework that is intended to drive effective communication among all parties involved in a group audit. Following these tips will give audit teams the best chance of both understanding one another and being understood.

Helen Pierpoint,Technical Manager, Audit and Assurance Faculty, ICAEW