Section Control Activities - Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) - Control Activities | Zoe
Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)
Control ActivitiesControl Activities
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The group auditor’s understanding of the control activities component may include matters such as the following:
The commonality of information processing controls and general IT controls for all or part of the group.
The extent of the commonality of the design of controls for all or part of the group that address risks of material misstatement of the group financial report at the assertion level.
The extent to which commonly designed controls have been implemented consistently for all or part of the group.