2022年4月7日 · ISA 600 (Revised) deals with special considerations that apply to a group audit, including when component auditors are involved. The standard includes new and revised requirements and application material that better aligns the standard with recently revised standards, such as International Standard on Quality Management 1 and International ...

《國際審計準則第600 號——對集團財務報表審計的特殊考慮(包括組成部分審計師的工作)》應當與《國際審計準則第200 號——獨立審計師的總體目標和按照國際審計準則執行審計工作》一併閱讀。 國際審計準則適用於集團審計。 本國際審計準則規範了集團審計的特殊考慮,特別是涉及組成部分審計師的特殊考慮。 在執行非集團財務報表審計時,如果利用其他審計師的工作,審計師可以根據具體情況遵守本國際審計準則。 例如,審計師可以委託其他審計師對存放在偏遠地點的存貨 …

International Standard on Auditing (ISA) 600(Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors), should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.

2022年10月31日 · Earlier in the year, the IAASB published a revised standard on ISA 600 Audits of Group Financial Statements (Including the Work of Component Auditors). This introduces significant changes to the audit of groups for periods commencing on or after 15 December 2023 (with early adoption permitted).

国際監査基準（isa） 600（改訂） International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Translated by: Japanese Institute of Certified Public Accountants

The project to revise ISA 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) aimed to: Reinforcing the need for robust communication and interactions during the audit. The IAASB was mindful that the standard needs to be scalable and adaptable to a variety of circumstances.

2024年6月11日 · 新的 isa 600 标准. 国际审计的格局正在发生变化。 修订后的《国际审计准则》（isa）600“集团财务报表审计（包括组成部分审计师的工作）“要求对集团审计采取更严格的方法，特别是在涉及全球网络成员公司时。 本文探讨了网络如何有效采用《国际审计准则 ...

2019年12月15日 · ISA (UK) 600 (Revised November 2019) (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 1.1 MB

This International Standard on Auditing (ISA) 600 (Revised and Redrafted), “Special Considerations―Audits of Group Financial Statements (Including the Work of Component Auditors” was prepared by the International Auditing and Assurance Standards Board (IAASB), an independent standard-setting body within the International Federation of Accountant...

2024年4月26日 · The International Federation of Accountants has updated the International Standard on Auditing 600 (ISA 600), and the revised standard went into effect on December 15, 2023. What are the advantages and disadvantages of the revisions when it …