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NAA19ER03 - Group and Component Auditor Issues

Jun 11, 2019 6:00am ‐ Jun 11, 2019 6:50am

Standard: $49.00


To take or not to take responsibility...is this your question? Do you currently serve clients that meet the definition of a group audit under AU-C Section 600? The objective of this session is to understand the requirements of the group auditor and the component auditor whether within the United States or outside the United States. The session will also inform the participants of common issues related to communicating with other auditors and reporting between component and group auditors to approve audit efficiencies.

In this session, participants will:

  1. Gain a better understanding of the requirements of AU-Section 600 - Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors).
  2. Become better equipped to identify common reporting and auditing issues related to using the work of component auditors.


Tags: NAA Yellowbook

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