Proposed International Standard on Auditing 600 (Revised): Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)

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To ensure that International Standards on Auditing (ISAs) continue to provide a foundation for high-quality global audits, the IAASB Exposure Draft, ISA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors), proposes more robust requirements and enhanced guidance that:Clarifies the scope and applicability of the standard.Emphasizes the importance of exercising professional skepticism throughout the group audit.Clarifies and reinforces that all ISAs need to be applied in a group audit through…

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