Revisions to ISA (UK) 600 Special Considerations — Audits of group financial statements (Revised September 2022)
News types: Codes and Standards Announcements, Generic Announcement
Published: 26 September 2022
The FRC has today published revised ISA (UK) 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) (Revised September 2022).
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.