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Understanding the Responsibilities of Auditors for Audits of Group Financial Statements - Audit Risk Alert

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This Audit Risk Alert is intended to help auditors understand and implement the requirements of the new AU-C section 600, Statement on Auditing Standards - Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

It was developed to present issues that auditors may face in their current audits; focusing on emerging practice issues and current auditing developments.

The new AU-C section 600 is much more broad than previous guidance and introduces a number of new terms, concepts, and requirements related to group audits that will significantly affect current practice.

To assist auditors in implementing the provisions of AU-C section 600, this alert includes a variety of useful resources including:

  • Technical Questions & Answer sections
  • An analysis of applicability
  • A breakdown of new terminology
  • An exploration of how practice will be affected
  • Special considerations for state and local governments
  • Implementation case studies

This alert has been updated for the issuance of SAS No. 127, Omnibus Statement on Auditing Standards.

eBook 2013
Product# ARAGRP13E
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