Unable to send it to their offshore team for a number

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unable to send it to their offshore team for anumber of reasons. First, time zonedifferences may mean that the offshore teamis not in the office at the time of the inquiry.ExpertiseThe expertise required for certain clientquestions or problems may exceed theexpertise of the offshore team. As discussedin 3.6 Team Structure, Indian personnel donot have the focused expertise that mostAmerican upper management personnelpossess. When client questions or problemsamount to something beyond the offshoreteam’s abilities, onshore teams willcomplete the work on their own. Theonshore team balances their ability tocomplete this more detailed work bysending the less detailed work offshore at allopportunities, freeing them up for more timeto dedicate to complex issues.The intention behind sending these sort of assignments is not to send it for less competentpeople to complete. Rather, the audit relies on these tasks, but because of their mundane nature,it is more beneficial to send the work where it can be done more efficiently at a lower cost and ata higher quality. The whole audit team greatly benefits when the offshore team is optimized.OffshoreOnshore
45Even though much of the work seems unnecessary, it is actually the key to ensuring the validityof the financial statements and thus dictates the final audit opinion.One interviewee stressed the importance of avoiding a culture of "throwing things overthe fence" rather than being intimately involved with the offshore team. He noted“havingthisattitude ultimately turns into a "death spiral" and cuts offshoring out of the picture.It is nolonger good for the firm because they do not meet our (the onshore team) expectations becausethey are detachedfrom what is happening in their team’s offices. Properly identifying the properwork to be sent offshore is imperative, yet giving priority to constant communication is evenmore essential.3.10 Growth in OffshoringOne CPA who is specialized in the public sector expressed the following figures as nearestimates of the growth in offshoring he has seen for his industry since the economic downturn in2008-2009 which gave way to an increase in the offshore practice.(Figure 8)As this indicates, offshoring continues to grow, lending to the idea that huge potentialstill remains. Five of the seven professionals indicated that they believe these levels will continueto rise for at least the next ten years.
463.11 The Cap on OffshoringEven if firms are able and willing to send work offshore, factors beyond their abilitiesmust be considered. The team's budget, the type of work sent, and the percentage of work sentthresholds may be restraints that limit or enhance the amount of work sent offshore. According tomany of those interviewed, onshore teams have not yet reached their maximum capacity of workthat can be offshored. These factors do not greatly inhibit the team, yet those interviewed notedthat as this practice grows, partners will have to pay closer attention to such benchmarks.

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