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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.
November 1, 2017
Get critical insights into the latest IFRS updates, network with business leaders and fellow IASB members, and learn more about the future of financial reporting around the globe.
The CPA brand strategy was created to raise awareness of the new designation and promote the professional attributes of a Chartered Professional Accountant (CPA).
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