Group Accounts Key Points

Date: 26th November 2019 - Access Recording

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Objectives Group audits often involve a greater degree of risk depending on the group structure, locations and consolidation. The group audit engagement partner is responsible for performance of the group audit and providing an audit opinion on the group financial statements. After attending this webinar you will be aware of some of the practical matters to consider in a group audit and the key ISAs to consider. Key Topics Key content includes:
  • Understanding the group, group risks and the consolidation process
  • Understanding the component auditors, communications and group auditor involvement
  • Auditing the consolidation procedures
  • Materiality considerations
  • Group analytical procedures
  • Related party disclosures
  • The key auditing standards to consider (e.g. ISA 600, ISA 300, ISA 330, ISA 260, ISA 240)


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