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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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AUDIT OF GROUP FINANCIAL STATEMENTS ISA 600 (Revised & Redrafted)
One of the standard that saw significant changes when the Clarified Standards were issued is ISA 600 on the auditor’s responsibility for group financial statements, including…
AUDIT COMPLETION GOING CONCERN, SUBSEQUENT EVENTS AND AUDIT OPINIONS
Professional and technical competency is one of the corner stone of the audit profession As adequate job knowledge is vital for any audit staff to perform their task effectively and …
AUDIT OF INCOME STATEMENT ITEMS, LIABILITIES AND RELATED PARTIES
Professional and technical competency is one of the corner stone of the audit profession As adequate job knowledge is vital for any audit staff to perform their task effectively and …