Transcription of International Standard on Auditing
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International Standard on Auditing Proposed International Standard on Auditing 600 (Revised) Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April 2020 Comments due: October 2, 2020 About the IAASB This Exposure Draft was developed and approved by the International Auditing and Assurance standards Board (IAASB). The objective of the IAASB is to serve the public interest by setting high-quality Auditing , assurance, and other related standards and by facilitating the convergence of International and national Auditing and assurance standards , thereby enhancing the quality and consistency of practice throughout the world and strengthening public confidence in the global Auditing and assurance
Oct 02, 2020 · International Standard on Auditing (ISA) 600 (Revised), ... the IIS so that they are robust, comprehensive and clear when applied in a group audit context, including with respect to independence for non-network component auditors. 8 Key Public Interest Matter
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