Grzegorz Mysiński (asker) Aug 9, 2020:

Thank you all for discussing my question. There appears to be agreement that the phrase in question refers to some sort of ''reports/reporting''. I'll close my question now, and see if I can contact the writer. Thank you all again!

Grzegorz Mysiński (asker) Aug 8, 2020:

The auditors referred to in the text are auditors that perform audits of financial statements.

AllegroTrans Aug 6, 2020:

So At the end of the day I personally would ask the client for clarification

Daryo Aug 6, 2020:

If the point of this list is to understand "how the entity is organised" then "reporting" would be about who is "reporting" to who i.e. who is someone's direct "superior" in the hierarchy / the organisational chart.

"listings" could be about the content of what is to be reported to the immediate superior in the hierarchy?

Or possibly

listings of reporting = the list of all "reports" (and their content) generated WHITIN this "shared service centre / SCC" - that would allow to follow "the flow of information" within this SSC.

There must be some "implied elements" that are so obvious to those dealing with his kind of problems that they simply left them out ... unfortunately, not so obvious for anyone else.

Difficult to be sure of anything - not much context available.

EVEN "auditors" is rather vague ... They don't seem to be "auditing" company's annual accounts at all!

They look more like "auditors" that are going to bestow or not some "quality mark" (of the "ISO + whatever number" variety) to the company (or some kind of management consultants?).

Of what kind of "auditors" are we talking about exactly?

Grzegorz Mysiński (asker) Aug 5, 2020:

I'm pretty certain that the writer is a native speaker of English.

philgoddard Aug 5, 2020:

I think it would be weird to say "listings of reporting" instead of "report printouts". This might be possible if the writer was a non-native speaker of English, but there's no indication that that's the case.

Grzegorz Mysiński (asker) Aug 5, 2020:

Sorry for closing the question prematurely; now it's reopened.

Tony M Aug 5, 2020:

@ Asker There doesn't need to be a word missing, it makes some sense as it is, given that people these days tend to mis-use these terms.
Nowadays, a 'listing' often simply means 'a continuous printout', so that part is logical.
And even though what we produce are 'reports', because the gerund 'reporting' is frequently used to describe the process of submitting reports, people now often refer to the result itself as 'a reporting' — even though the perfectly good word 'report' already exists.
So I would tend to interpret this as simply 'report printouts'.

Grzegorz Mysiński (asker) Aug 5, 2020:

It just didn't occur to me that there could be a word missing at the end. Thank you Phil!

philgoddard Aug 5, 2020:

There could be a word missing at the end. Requirements? Entities? It doesn't make a lot of sense otherwise.
We do have "reporting lines" earlier in the text, or it could mean a list of reports they produce. I'd ask the client.