Audit client briefing: Considerations for managing entities with operations in emerging markets

Help your clients better understand group audits with regards to CAS 600.

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Audit Client Briefing – Considerations for Management of Entities with Operations in Emerging Markets is a publication you, as an auditor, can share with your clients to help explain the requirements of CAS 600. The briefing, which is intended for management, explains requests made by auditors when performing group audits involving components located in emerging markets.

Your clients will learn:

  • what auditors might include in their audit plan
  • why auditors request certain information
  • procedures auditors may perform
  • what auditors require in terms of audit evidence


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