Consultations 2022 ISA (UK) 600 Exposure Draft

ISA (UK) 600 Exposure Draft

08 April 2022
The FRC has published the Exposure Draft of Proposed ISA (UK) 600 Special Considerations -Audits of Group Financial Statements (Including the Work of Component Auditors). The revisions build upon the recently revised international version of the standard, with an enhanced focus on the risk of material misstatement at the financial statement level and the need for robust communication between group and component auditors.