6 Proposed ISA 600 (Revised and Redrafted) The Audit of Group Financial Statements is like

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6 Proposed ISA 600 (Revised and Redrafted) The Audit of Group Financial Statements is likely to substantially increase

the formal requirements in the area of group audits.

Required:

(a) Outline the significant issues that are being addressed in the IAASB’s project on group audits. (5 marks)

参考答案:

6 REQUIREMENTS IN GROUP AUDITSTutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will begiven suitable credit.(a) Significant issuesTutorial note: The objective of the IAASB’s project

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