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CAS 600, Special Considerations — Audits of Group Financial Statements (including the Work of Component Auditors)

Ef­fec­tive date:

Effective for audits of financial statements for periods ending on or after December 14, 2010

Overview

The Canadian Auditing Standards (CASs) apply to group audits. CAS 600, Special Considerations — Audits of Group Financial Statements (including the Work of Component Auditors) deals with the special considerations that apply to group audits, in particular those that involve component auditors. An auditor may also find CAS 600, adapted as necessary in the circumstances, useful when that auditor involves other auditors in the audit of financial statements that are not group financial statements. For example, an auditor may involve another auditor to observe the inventory count or inspect physical fixed assets at a remote location.

His­tory of CAS 600

There have been no amendments to CAS 600 since its date of issue.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

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.