Standards on Auditing - Group Audits
- Course Duration 9 months
- Course LanguageNone
- Course Videos0
What you will learn
- ✔ Session 1
Description
A Group Audit refers to the audit of consolidated financial statements of a group of entities consisting of a parent company and its subsidiaries, associates, or joint ventures. The objective of a group audit is for the group auditor to express an opinion on whether the consolidated financial statements present a true and fair view in accordance with the applicable financial reporting framework. The primary guidance for group audits is provided in SA 600, which deals with the responsibilities of the group engagement partner and group auditor when components of the group are audited by component auditors.
SESSION 1
https://www.youtube.com/live/tDVNpO4QsRg?si=e5hOxS2ltLYhSiqU