Transcription of INTERNATIONAL STANDARD ON AUDITING 600 …
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INTERNATIONAL STANDARD ON AUDITING 600 …
ISA 600 577 AUDITING INTERNATIONAL STANDARD ON AUDITING 600 SPECIAL CONSIDERATIONS AUDITS OF group FINANCIAL STATEMENTS (INCLUDING THE WORK OF COMPONENT AUDITORS) (Effective for audits of group financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 6 Effective Date .. 7 Objectives .. 8 Definitions .. 9 10 Requirements Responsibility .. 11 Acceptance and Continuance .. 12 14 Overall Audit Strategy and Audit Plan .. 15 16 Understanding the group , Its Components and Their Environments .. 17 18 Understanding the Component Auditor .. 19 20 Materiality.
577 isa 600 auditing international standard on auditing 600 special considerations—audits of group financial statements (including the work of
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