Audit and assurance alert: CAS 600 Challenges in complying with group audit requirements

Learn about the challenges you may face when applying the requirements of CAS 600 in group audits.

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Audit and Assurance Alert: CAS 600 - Challenges in Complying with the Requirements in Group Audits raises awareness about challenging aspects of group audits and implementation issues noted in practice with CAS 600, Special Considerations — Audits of Group Financial Statements (including the work of component auditors).

Topics include:

  • overall audit strategy
    • determining the type of work to be performed on components
      • determining financially significant components
      • determining components that include significant risk of material misstatement
      • determining the nature and extent of audit work on non-significant components
      • summary of requirements
  • materiality
    • determining component materiality
  • additional resources available for further assistance
    • publications
    • training courses