International Technical Updates April 2022
Our roundup of regulatory news.
07 April 2022
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.
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