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SSA 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) reshapes how group audits are carried out, including the introduction of a new risk-based approach and enhanced requirements over direction and supervision of component auditors.
To support the profession in the implementation of the revised standard, ISCA developed AB 6 to raise awareness of the key changes and provide guidance to address implementation challenges. This includes applying the new risk-based approach in planning and performing a group audit engagement. AB 6 also features illustrative examples that provide practical insights into applying the new and enhanced requirements effectively.
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