Following earlier consultations, the IAASB has modified the proposals and reissued the ED. The primary issues revolve around the extent to which the group auditor needs to be involved in the audits of components that are audited by other auditors, whether these auditors are independent of the group auditor (unrelated) or belong to the group auditor's national or international firm or network of firms (related auditors). Click for IAASB Press Release
(PDF 84k), which includes a hyperlink to download the exposure draft. Comments are requested by 31 July 2006.