Determining the group auditor’s responsibilities: Implementation guide
Canadian Auditing Standard (CAS) 600, Audits of Group Financial Statements, has been updated and the revised standard was issued into the CPA Canada Handbook – Assurance in August 2022. CAS 600 is effective for audits of financial statements for periods beginning on or after December 15, 2023.
A Guide to Audits of Group Financial Statements and CAS 600 will help you understand and apply requirements of CAS 600 when you are involved in a group audit, whether as a group auditor or a component auditor for the group audit engagement.
What's included?
This guide includes:
- a summary of CAS 600 requirements indicating the specific requirements discussed in the guide
- key considerations for effective two-way communication between the group auditor and component auditors
- sample letters and a sample memorandum of work performed
- practical considerations for complying with the requirements
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