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Auditing groups: a practical guide

This guide draws on the experience of auditors who have acted as both group and component auditors. However, it does not address all of the requirements of ISA 600 and is not, therefore, a substitute for reading and being familiar with those requirements, not is it a comprehensive guide to the application of ISA 600. This guide replaces and expands the faculty's publication, Auditing in a group context: practical considerations for auditor, published in November 2008.