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ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009
ObjectivesObjectives
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Objectives
- The objectives of the auditor are:
- To determine whether to act as the auditor of the group financial report; and
- If acting as the auditor of the group financial report:
- To communicate clearly with component auditors about the scope and timing of their work on financial information related to components and their findings; and
- To obtain sufficient appropriate audit evidence regarding the financial information of the components and the consolidation process to express an opinion on whether the group financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework.