Tag: SA 600

Audit of Consolidated Financial Statements-Using work of another auditor. Parent auditor to consider observation of component auditor as per SA 600

Audit of Consolidated Financial Statements-Using Work of Another Auditor Parent auditor to consider observation of component auditor as per SA 600-ICAI ICAI Announcement Important Clarification on Amendment to Paragraph 17 of Revised Guidance Note on Audit of Consolidated Financial Statements I. The Council of ICAI at its 365th …