At its meeting on June 7-8, 2021, the AASB provided input to the IAASB members from Canada on issues related to the IAASB’s project to revise ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Key issues discussed included: (i) clarifying the application of the risk-based approach in a group audit engagement; (ii) documenting the group auditor’s determination that component auditors have the competence, capabilities, and sufficient time to perform the engagement; and (iii) removing the requirement related to using audit evidence from an audit performed for another purpose and including a general paragraph on this topic in the introduction of the standard.