Group Audits – AASB
At its meeting on April 20, 2020, the AASB unanimously approved an Exposure Draft of revisions to Canadian Auditing Standard (CAS) 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). The Exposure Draft is based on the IAASB’s exposure draft of proposed revisions to International Standard on Auditing (ISA) 600. The Exposure Draft is expected to be issued in early May 2020, with a comment deadline of September 4, 2020.
Review the executive summary on the AASB's Web site.