... at the service provider’s end meets the standards demand-ed by auditors for either the sponsor or host company.58 External auditors of the host company cannot be the same auditors for the ... to the growing markets of Austra-lia, China, Hong Kong, India, Ireland, Mexico, the Philippines, Poland, Rus-sia and New Zealand. Among one of the fastest growing sectors of the BPO market and ... of the U.S. do not necessarily need to be trained in U.S. GAAP in order to le nancial reports with the SEC.73On the other hand, U.S. companies have questioned whether they would have the...