Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600


This fact sheet focuses on the interactions between International Standard on Auditing (ISA) 220 (Revised) on quality management at the engagement level and ISA 600 on group audits. It highlights aspects of a group audit that may be affected by ISA 220 (Revised) and International Standard on Quality Management (ISQM) 1. This includes the revised definition of engagement team and leadership and direction, supervision, and review responsibilities.