Can the parent company entrust a third party to audit its subsidiaries?

The parent company may entrust a third party to audit its subsidiaries. This is called internal audit, which can be statement audit, special audit (such as procurement audit, fixed assets audit, etc. ), project audit, investment audit, resignation audit, etc. Internal audit is entrusted by the shareholders' meeting to the board of supervisors, or directly entrusted by the parent company to the internal audit department.