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Audit of Group Financial Statements – ISA 600 (Revised & Redrafted)

INTRODUCTION
One of the standards that saw significant changes when the Clarified Standards were issued is ISA 600 on the auditor’s responsibility for group financial statements, including considerations when working with components and component auditors. Many best practices in the past relating to group audits have now become explicit requirements as a result of the change to this standard. The revised and redrafted ISA 600 also places enhanced responsibility on the group engagement team/partner, from accepting a group audit engagement, group-wide risk assessment & planning, obtaining sufficient & appropriate audit evidence and group reporting.

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PERFORMING AN ISA AUDIT – MODULE 6 (ISA 700, ISA 705 & ISA 706)

Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.

Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.

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PERFORMING AN ISA AUDIT – MODULE 5 (ISA 450, ISA 560, ISA 570 & ISA 580)

Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.

Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.

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PERFORMING AN ISA AUDIT – MODULE 4 (ISA 500, ISA 530 & ISA 320)

Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.

Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.

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