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Group Audits – IAASB

Date recorded:

At its meeting on December 7-11, 2020, the IAASB discussed respondents’ comments on the Exposure Draft of proposed ISA 600 (Revised) (ED-600) related to the scope and applicability of the proposed standard, the definition of component, the definition of engagement team, and the risk-based approach including the involvement of component auditors, as well as the ISA 600 Task Force’s initial views and recommendations on the way forward. In addition, the Board received a high-level overview of respondents’ comments related to other areas in ED-600. The ISA 600 Task Force will present issues related to this project at the March 2021 IAASB meeting.

Review the summary, including the podcast, on the IAASB's Web site.

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