Group Audits – IAASB

Date recorded:

At its meetings on September 13-17, 2021, the IAASB discussed the draft of proposed ISA 600 (Revised) that reflects changes based on the Board’s discussion in June 2021. In addition, the Board discussed the ISA 600 Task Force’s analysis of respondents’ comments related to the last remaining questions in the Explanatory Memorandum on the Exposure Draft of Proposed ISA 600 (Revised), including the question related to the effective date of proposed ISA 600 (Revised). The ISA 600 Task Force will update the drafting of proposed ISA 600 (Revised) and will present its work, for approval, at the December 2021 IAASB meeting.

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

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.