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dear tutor
could you please advise what matters to be considered whether to accept a new group audit client?
Many thanks
Same as for any audit (see Chapter 7 of the AA notes) – ethical (independence/communication with predecessor auditor), practical (geographic locations, timescale, resources, etc) – with the additional considerations for the audit of components (ISA 600 – see also our Chapter 21 in AAA notes).
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