GROUP AUDITS: DETERMINING WHETHER COMPONENTS …
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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