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.

Jasper van den Hout

Task Force
Project Stages



The Board was updated on the ISA 600 Task Force’s progress since the March 2019 meeting and discussed the public interest issues that the ISA 600 Task Force identified, the ISA 600 Task Force’s proposals with respect to the risk-based approach to scoping a group audit, and the special considerations related to auditing a group. The Board also discussed indicative drafting related to the risk-based approach to scoping a group audit and the special considerations related to proposed ISA 220 (Revised). Generally, the Board was supportive of the approach taken but had suggestions on the way forward and the indicative drafting. The ISA 600 Task Force will take these comments into account and will present further drafting at the September 2019 meeting. The ISA 600 Task Force will also continue its outreach to key stakeholders and coordinate with IESBA and other IAASB Task Forces as needed.


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