Audit Reciprocity
Overview
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The United States Department of Defense (DoD) has agreements with the Governments of certain foreign countries to provide contract audit services and other contract administration services without charge. Under these agreements, DCAA performs audits of U.S. companies performing or bidding on contracts of the foreign country. In return, the auditors of the foreign country perform audits of the foreign companies performing or bidding on U.S. Government contracts. The U.S. currently has reciprocal audit agreements with five countries: Canada, United Kingdom, France, Netherlands, and Germany.
DCAA issued a MRD in 2010, providing auditors instructions regarding the handling of audit reports by a foreign entity.
https://www.govcwiki.org/w/images/6/6d/US-UK_Reciprocal_Audit_MOU_Arrangement_Request_Form.pdf
https://search.usa.gov/search?query=reciprocity&affiliate=dod_dcaa&utf8=%26%23x2713%3B