Group Audits – ISA 600


The objective of the project is to:

  • Propose revisions to ISA 600 to strengthen the auditor’s approach to planning and performance of a group audit and clarify the interaction of ISA 600 to the other ISAs.
  • Propose consequential amendments to other standards that may be necessary as a result of revisions to ISA 600.
  • Determine whether non-authoritative guidance and support tools should be developed by the IAASB or others to supplement the revisions.



Project Stages

Board Papers
CAG Papers
Issued Document
Board Minutes
CAG Minutes


The Board was updated on the work of the ISA 600 Task Force since the June 2019 meeting, including the outreach performed and the feedback received from the IAASB’s Consultative Advisory Group. The Board discussed, among other matters, the updated public interest issues, a draft of a significant part of the standard and the ISA 600 Task Force’s proposals with respect to the scope and structure of the standard, materiality considerations in a group audit and a proposed stand-back requirement.

The ISA 600 Task Force will take these comments into account in preparing revised drafting and issues for discussion at the December 2019 IAASB meeting.

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