Jurisdictional Audit Overlays

Jurisdictional overlays adapt the common audit spine to the regulatory regime an engagement falls under. Each overlay declares an applicability scope as the AND-product of (jurisdiction, registrant type) — for example PCAOB rules apply only to engagements that are simultaneously US-listed and SEC-filing — and contributes additional procedures, evidence requirements, and statute citations on top of the ISA-derived baseline. The catalog ships seven overlays covering the major regimes: PCAOB (US listed issuers), EU CSRD (sustainability assurance under ESRS), UK FRC (FRC ISAs), ASIC (Australia), JFSA (Japan), ACRA (Singapore), and HKICPA (Hong Kong). Multi-jurisdictional engagements — for example a US-listed group with EU-resident subsidiaries — resolve cleanly: every overlay whose applicability matches contributes, and the resulting procedure set is the deduplicated union. Use this family when scoping engagements that touch more than one regulatory boundary.