24.102 As stated previously, component auditors may include a team from a different office within the same firm. These situations are also referred to as an interoffice engagement, one undertaken by one office on behalf of, or referred by, another office. The work required may take the form of targeted or comprehensive procedures on a subsidiary, a local office, branch, division, factory, or site visits for the purpose of observing inventory, divisional or branch verification procedures, tests of controls or other audit procedures