spacer
search icon cross white
spacer bookmark cross
search icon
Search Tags

  總數: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
目錄
spacer
bookmark cross white
A
search icon cross white
search icon
Search Tags
close

忘記密碼/使用者名稱 重新發送啟動電郵 註冊帳號 幫助網絡登錄

HKSA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

 

 

  


Technical Resource
This webpage contains pronouncements, guides and articles that are relevant to HKSA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors).

Effective Date
The standard is effective for audits of financial statements for periods beginning on or after 15 December 2023. It replaces the extant HKSA 600.

Affected Standard
HKSA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

Why change
The standard has been revised to better align with recently revised standards, such as HKSQM 1, HKSA 220 (Revised) and HKSA 315 (Revised 2019). The new and revised requirements of HKSA 600 (Revised) also strengthen the auditor’s responsibilities related to professional skepticism; planning and performing a group audit; two-way communications between the group auditor and component auditors; and documentation.

 

 

Click below for more information:

 

The Institute

 

IAASB

 

CPA Canada

 

ICAEW

 

 

 

 

Last updated: January 2024

 

 

 

Frequently used resources

 
 



Technical enquiries

  Click here to submit questions on standards issued by the Institute.
   
 
 
 
gotop