SPECIAL CONSIDERATIONS AUDITS OF GROUP FINANCIAL ...

ASSURANCE NOTES | HTK Consulting Notes Prepared by HTK Consulting | SPECIAL CONSIDERATIONS AUDITS OF GROUP FINANCIAL STATEMENTS ( including THE WORK OF COMPONENT AUDITORS): CAS 600 Definitions GROUP audit The audit of GROUP F/S GROUP engagement team GROUP engagement partner and staff who establish the overall GROUP audit strategy, communicate with component auditors, perform work on the consolidation process, and evaluate the conclusions drawn from the audit evidence as the basis for forming an opinion on the GROUP F/S Component auditor An auditor who, at the request of the GROUP engagement team, performs work on FINANCIAL information related to a component for the GROUP audit Responsibility The GROUP engagement partner s is responsible for the direction, supervision and performance of the GROUP audit engagement and for the GROUP audit opinion The auditor's report on the GROUP F/S should not refer to a component auditor o Even if he GROUP audit opinion is modified.

ASSURANCE NOTES | HTK Consulting Notes Prepared by HTK Consulting | www.htkconsulting.com SPECIAL CONSIDERATIONS — AUDITS OF GROUP FINANCIAL STATEMENTS (INCLUDING THE WORK OF COMPONENT AUDITORS): CAS 600

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