Section Documentation - ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009 - Documentation

The group engagement team shall include in the audit documentation the following matters:[14]
1. An analysis of components, indicating those that are significant, and the type of work performed on the financial information of the components.
2. The nature, timing and extent of the group engagement team’s involvement in the work performed by the component auditors on significant components including, where applicable, the group engagement team’s review of relevant parts of the component auditors’ audit documentation and conclusions thereon.
3. Written communications between the group engagement team and the component auditors about the group engagement team’s requirements.

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