The International Auditing and Assurance Standards Board (IAASB) has released International Standard on Auditing (ISA) 600 (Revised). The changes aim to increase audit quality by strengthening group auditor accountability and clarifying the relationship between group and component auditors. The standard is effective for audits of group financial statements for periods beginning on or after 15 December 2023.
Continue reading
This content is not freely available. To access 'International Technical Updates April 2022' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Audit and Assurance Faculty
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.