Figure 1.
A stacked bar chart compares joint audit combination values for France, Morocco, and Tunisia across 8 categories.The stacked bar chart presents joint audit combination values for France, Morocco, and Tunisia. The categories are B 4 B 4, B 4 S 1, B 4 S 2, total B 4 pairs, S 1 S 1, S 1 S 2, S 2 S 2, and total non-B 4 pairs. Total B 4 pairs has the highest combined value, followed by total non-B 4 pairs. France records 74.82 for total B 4 pairs and 25.18 for total non-B 4 pairs. Morocco records 48.04 and 51.69. Tunisia records 59 and 41.

The distribution of joint audit combinations over countries

Source: Authors’ own creation

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