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Group Audits [ED]

Comments are requested by September 11, 2020 (AASB) and October 2, 2020 (IAASB)

Next steps:

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 changes at the June 2021 IAASB meeting.

Last up­dated:

June 2021


The general objective of the project is to determine the nature of the IAASB’s response to issues that have been identified, relating to Group Audits, from the ISA Implementation Monitoring project and outreach activities, inspection reports from audit regulators, discussion with NSS and responses to the IAASB’s Work Plan consultation (i.e., whether standard-setting activities are appropriate to address the issues, and if so, whether specific enhancements within ISA 600 or a more holistic approach to the standard would be more appropriate).

Specifically, the project’s objective is to propose revisions to ISA 600 (i.e. CAS 600 in Canada) to strengthen the auditor’s approach to planning and performance of a group audit and clarify the interaction of ISA 600 to the other ISAs.  See the detailed Project Proposal approved by the IAASB in December 2016. 

For more in­for­ma­tion and up­dates on the IAASB’s pro­ject, visit the IAASB’s pro­ject page.


Other developments

May 2020

On May 11, 2020, the Auditing and Assurance Standards Board (AASB) issued an Exposure Draft proposing the adoption of ISA 600 (Revised), with appropriate Canadian amendments. Comments are requested by September 11, 2020.

April 2020

On April 27, 2020, the International Auditing and Assurance Standards Board (IAASB) released the exposure draft of proposed International Standard on Auditing (ISA) 600 (Revised), "Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)". Comments are requested by October 2, 2020.


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