Group Audits – IAASB
Date recorded:
At its meeting on June 14-23, 2021, the IAASB discussed a near complete draft of proposed ISA 600 (Revised) that reflects changes based on respondents’ comments on the Exposure Draft of Proposed ISA 600 (Revised) (ED-600) and the Board’s discussion in March 2021. In addition, the Board discussed the ISA 600 Task Force’s analysis of respondents’ comments related to several remaining questions in the Explanatory Memorandum to ED-600. The ISA 600 Task Force will continue to update the drafting of proposed ISA 600 (Revised) and will present its work at the September 2021 IAASB meeting.
Review the summary, including the podcast, on the IAASB's Web site.
