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GROUP AUDITS: DETERMINING WHETHER COMPONENTS …

8th Floor, 125 London Wall, London EC2Y 5AS Tel: +44 (0)20 7492 2300 Fax: +44 (0)20 7492 2301 The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered office: as above. STAFF GUIDANCE NOTE 02/2018 GROUP AUDITS: DETERMINING WHETHER COMPONENTS ARE SIGNIFICANT AND/OR MATERIAL, AND WHAT that MEANS FOR KEY audit PARTNERS AND ENGAGEMENT quality control REVIEWERS 1. ISA (UK) 6001 incorporates requirements introduced by the audit Directive and Regulation.

6 See ISQC (UK) 1 (Revised June 2016) Quality Control For Firms That Perform Audits and Reviews Of Financial Statements, And Other Assurance And Related Services Engagements, paragraph 12(h)-1 for the definition of KAP and paragraph 30D-1 for the appointment of KAP(s).

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