ISA 600 (Revised) — Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

ISA 600 (Revised) is an international pronouncement addressing risk-based group audit planning, performance and work with component auditors. It addresses the group engagement team’s responsibilities, including planning, direction and supervision of component work and evaluating evidence. The group engagement partner remains responsible for the group audit opinion even when component auditors perform work.