Many UK finance professionals regularly work with teams or clients in different geographical locations and with individuals whose first language is not English. When it comes to the audits of international groups, ISA 600 makes clear that the group engagement partner is responsible for the quality of the work of all team members, whether they are from the UK audit firm’s own network or from another network or firm.

The advice below has been given to help auditor adhere to this standard, but could be equally relevant in any situation where there may be a language barrier.

Stay clear of culture clash

Don’t just think about what and when you communicate but also how. Native English speakers should not assume a familiarity with cultural nuances and technical jargon among non-native speakers. Otherwise, there is a danger that important details that are essential for you to get across will be missed. People having difficulties understanding are also often more likely to disengage from a conversation, making it harder to exchange appropriate and complete information.

It’s essential to recognise and address these challenges and all individuals involved can benefit from using language more effectively. 

The following tips will help:

1.     Keep it simple

When speaking, try to use short sentences and straightforward terms. Showing off your facility with English is unnecessary and may distract from getting salient points across.

2.     Slow down

Keeping a measured pace is essential, even if it feels artificial. This gives your listeners a better chance of understanding the full message you’re trying to convey.

3.     Listen carefully

Try not to dominate or rush discussions. Leave a sufficient pause after speaking to give your audience an opportunity to ask questions. If these are unclear to you, paraphrase what they’ve said back to them to confirm your understanding.

4.     Ask for feedback

People from some cultures may be too polite to tell you that they feel completely lost. Ask them to confirm that you have been understood and rephrase using simpler terms if not.

5.     Be respectful

Doing just a little research on the business customs and culture of participants ahead of a meeting can minimise faux-pas and misunderstandings.

6.     Avoid idioms and slang

They are likely to bamboozle many non-native English speakers who may still be trying to decipher your figure of speech as the discussion moves on, so information is missed. 

7.     Watch your use of accounting abbreviations

Instead of referring to the TB and GL, for example, use their full names of trial balance and general ledger, even if this sounds unnatural to you.

8.     Use visual aids

A simple diagram or screenshot can enliven a discussion and supplement the understanding of your listeners.

9.     Be careful with humour

Humour doesn’t always translate well, even between English-speaking cultures, and sarcasm may come across as rude. Use of British cultural references is best avoided.

10. Refrain from business jargon

There is a risk that this will obscure your point. Below are common British business expressions, with jargon-free alternatives.

Whether you’re working in audit or any other area of finance, following these tips will give everyone the best chance of understanding one another.

Helen Pierpoint is Technical Manager of the Audit and Assurance Faculty at ICAEW.

A longer version of this article appeared in Audit & Beyond, the Audit & Assurance Faculty’s content hub.