CTHIn ForceLegislation
ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009
Subsequent EventsSubsequent Events
Start here
Get a plain-English read of Subsequent Events
Turn the raw legal text into a practical explanation grounded in ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009.
Subsequent Events
- Where the group engagement team or component auditors perform audits on the financial information of components, the group engagement team or the component auditors shall perform procedures designed to identify events at those components that occur between the dates of the financial information of the components and the date of the auditor’s report on the group financial report, and that may require adjustment to or disclosure in the group financial report.
- Where component auditors perform work other than audits of the financial information of components, the group engagement team shall request the component auditors to notify the group engagement team if they become aware of subsequent events that may require an adjustment to or disclosure in the group financial report.