You are the staff auditor for a large client with two subsidiaries located in foreign countries. Because your firm does not have offices near these subsidiaries, it will be using other auditors to aid you in the audit of the parent company. The audit partner on the engagement has requested your assistance on the type of audit report necessary in order to share responsibility with these other auditors. Identify the authoritative literature paragraph citation for a shared audit report, and print out an example of the report for the partner.