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ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009
Auditing Standard ASA 600 Special ConsidAuditing Standard ASA 600 Special Considerations‑Audits of a Group Financial Report (Including the Work of Component Auditors (as Amended)
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Auditing Standard ASA 600 Special Considerations‑Audits of a Group Financial Report (Including the Work of Component Auditors (as Amended)
This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 22 March 2023 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 600 (October 2009) as amended by other Auditing Standards which are listed in the Table below.