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Audit of group financial statements : Fact Sheet

Overview

Concepts such as the risk-based approach, which is a framework for planning and performing a group audit engagement, how the requirements in ISA 220 (Revised) apply to manage and achieve audit quality in a group audit
AuthorIFAC
DivisionAudit and Assurance
Keywords
Group audits
ISA 600 (Revised)
Changes in ISA 600(Revised)
Fact Sheets
Audit of group Financial Statements
Categories
Group Audits
Date4 April 2022
URL
https://www.ifac.org/system/files/publications/files/IAASB-ISA-600-Group-Audits-Factsheet.pdf
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