ISA (UK) 600 Exposure Draft
Published: 19 April 2022
Response deadline: 8 July 2022
| Title | ISA (UK) 600 Exposure Draft |
|---|---|
| Format | pdf, 1.1 MB |
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.
| Title | Proposed ISA (UK) 600 Invitation to Comment and Impact Assessment |
|---|---|
| Format | pdf, 1.6 MB |
| Title | Proposed ISA (UK) 600 (Revised) Conforming and Consequential amendments |
| Format | pdf, 1.8 MB |
| Title | ISA (UK) 600 (Revised September 2022) Feedback-Statement |
| Format | pdf, 2.3 MB |
| Title | ISA (UK) 600 (Revised September 2022) Conforming and Consequential Amendments |
| Format | pdf, 2.6 MB |