International Standard on Auditing (New Zealand) 600
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
Deals with special considerations that apply to a group audit, including in those circumstances when component auditors are involved.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
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Additional materials
New version not yet mandatory
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Additional materials