Auditing Groups

The audit of groups is governed by ISA (UK) 600, a standard which regulators tell us is often misunderstood and poorly executed. This seminar will walk through the process end to end and highlight all the key documentation requirements.

Topics covered include:

• Key steps to follow when planning group audits
• Group and component materiality – what they are and why they matter
• Common documentation problem areas and how to tackle them
• Important do’s and don’ts when relying on component auditors
• Practical considerations for component auditors