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ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009
Overall Audit Strategy and Audit PlanOverall Audit Strategy and Audit Plan
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Overall Audit Strategy and Audit Plan
- The group engagement team shall establish an overall group audit strategy and shall develop a group audit plan in accordance with ASA 300.[7]
- The group engagement partner shall review the overall group audit strategy and group audit plan. (Ref: Para. A22)