Auditing groups: a practical guide SUPPLEMENTARY MATERIAL
This supplementary material to the ICAEW publication: Auditing groups: a practical guide, has been developed by the contributors to the guide and is designed to facilitate improved communications between group and component auditors.
NOTE TO USERS - In September 2022, the Financial Reporting Council (FRC) published ISA (UK) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). This standard is effective for audits of group financial statements for periods commencing on or after 15 December 2023. This guide does not currently reflect changes in the revised standard. A new guide is expected to be released in December 2024.”
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