Does CAS 600 for group audits apply to your audit?

The definition of a group in Canadian Auditing Standard (CAS) 600 is broader than you think. This practical FAQ will help you determine if the standard applies to your clients.

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The need to apply CAS 600 Special Considerations — Audits of Group Financial Statements is not limited to parent companies with subsidiaries.

Are You Sure You Don’t Have to Apply CAS 600?: FAQ for Auditors will help you determine if the audit falls under CAS 600.

You will learn:

  • how components, groups and group financial statements are defined under CAS 600
  • the factors to consider to determine if there is a group
  • examples for identifying components for a parent company with subsidiaries and a head office with divisions