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IAASB – Group Audits (Proposed Revisions to ISA 600) [Research]

Next steps:

The IAASB will meet in December 2019 and continue its discussions with the ISA 600 Task Force regarding the issues related to this project, including the drafting of the proposed changes to ISA 600

Last up­dated:

 September 2019


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.


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