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Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)
Subsequent Events (Ref: Para. 49—50)Subsequent Events (Ref: Para. 49—50)
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Subsequent Events (Ref: Para. 49–50)
- The group auditor may:
- Request a component auditor to perform subsequent events procedures to assist the group auditor to identify events 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.
- Perform procedures to cover the period between the date of communication of subsequent events by the component auditor and the date of the auditor’s report on the group financial report.