GROUP AUDITS: DETERMINING WHETHER COMPONENTS …
1 ISA (UK) 600 (Revised June 2016) Special Considerations—Audits Of Group Financial Statements (Including The Work Of Component Auditors). 2 ISA (UK) 600, paragraph 9(m). 3 ISA (UK) 600 does not define what constitutes a significant component. This is a matter of auditor judgment. However, paragraphs A5–A6 provide some guidance.
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