 A recent comparative analysis of audit fees between Germany and France shows that companies with joint audit pay significantly less for their audit than companies without joint audit.Joint audit increases time spent by the senior staff on the audit team, and the senior management of the group or organization.A joint tax audit is the examination of a business or individual tax return by a common audit team with members of two or more States examining cross-border tax situations as one tax audit to gain a uniform actual and legal assessment concerning this situation.