Group Audits – IAASB
Date recorded:
At its meeting on March 15-19, 2021, the IAASB discussed proposed changes based on respondents’ comments on the Exposure Draft of proposed ISA 600 (Revised) (ED-600)1 and the Board’s discussion in December 2020. In addition, the Board discussed respondents’ comments on ED-600 related to materiality and documentation, as well as the ISA 600 Task Force’s views and recommendations on the way forward. The ISA 600 Task Force will continue to address respondents’ comments on ED-600, and progress changes to proposed ISA 600 (Revised) as appropriate. The Task Force will present further proposed changes at the June 2021 IAASB meeting.
Review the summary, including the podcast, on the IAASB's Web site.
