Determining the group auditors' involvement with the component auditor: Implementation tool

Do you have a group audit? Learn the what, when and how of implementing CAS 600.

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Group Auditors' Involvement with Component Auditors: What, When and How? Implementation Tool for Auditors will help you apply Canadian Auditing Standard (CAS) 600 as a group auditor when a component auditor works on the financial information of a component for the group audit.

This tool also provides:

  • a summary of CAS 600 requirements indicating the specific requirements discussed in the Tool
  • samples of letters and memorandum of work performed
  • practical considerations for complying with the requirements


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