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Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)
Understanding the Group’s System of InteUnderstanding the Group’s System of Internal Control
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Understanding the Group’s System of Internal Control
- This appendix provides examples of matters related to internal control that may be helpful in obtaining an understanding of the system of internal control in the context of a group environment, and expands on how ASA 315[97] is to be applied in relation to an audit of a group financial report. The examples may not be relevant to every group audit engagement and the list of examples is not necessarily complete.