April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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27AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
SCOPE
AU-C 600 applies whenever the audited financial statements include more than one component, including:
- Combined financial statements of components under common control, or
- Group financial statements.
AU-C 600 includes requirements and guidance related to:
- Internal controls,
- The consolidation process, and
- Subsequent events.
Practice pointer.
AU-C 600 applies to all audits of group financial statements, even if the same engagement team is auditing all the components of the financial statements. The AU-C 600 guidelines related to component auditors are not relevant in those circumstances, but other AU-C 600 requirements are. Group financial statements are statements that contain more than one component.
AU-C 600 articulates ...
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