In this month’s exclusive free CPD module, we explain the latest audit requirements under ISA (UK) 600 Revised focusing on special considerations that apply in audits of group financial statements
The revisions encourage the pro-active management of quality in group audits, including at the component level, reinforcing the need for robust communication between the group and component auditors, and fostering an appropriately independent and challenging sceptical mindset of the group audit team members.
Completing this online course will enable you to understand:
- understand the timing and extent of changes;
- consider the scope of the changes, early adoption and other practical points;
- how to prepare for the changes introduced by ISA (UK) 600.
This CPD module takes 45 minutes to complete.
There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course has been prepared by John Selwood, audit expert and regular contributor to Croner-i.
If you’re already a subscriber, please log in to access this free CPD module or register to gain access