FRC publishes revised ISA (UK) 600

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28 Sep, 2022

The Financial Reporting Council (FRC) has published revised ISA (UK) 600 'Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) (Revised September 2022).

The revisions build upon the recently revised international version of the standard, with an enhanced focus on the risk of material misstatement at the financial statement level and the need for robust communication between group and component auditors.

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