Auditing in a group context: practical considerations for auditors
This guide is designed to provide practical considerations for group and component auditors. It is not a definitive statement of the requirements of auditing standards, Audit Regulations or the law. It also sets out practical suggestions; these suggestions do not represent auditing standards or regulatory requirements and are presented solely to assist auditors in considering how to implement current and future requirements as the case may be. It is not designed as a substitute for reading the current or revised ISA 600 itself.