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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.
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