 The critical issues at group level, including group consolidation, are reviewed jointly and there is joint reporting to the legal entity's management, its audit committee, a government entity, or the general public.A joint audit is different from a dual audit, where a dual audit is performed by two independent auditors issuing their own separate reports, which are then used by another auditor that ultimately reports on the entity as a whole.Since the audit reform in 2014 in Europe, joint auditing is encouraged but not obligated by the law.