Course outline:
This series of short live streamed modules will focus on topical issues of concern for the regulators, this module looking at groups.
Work over groups and consolidations is a common area of weakness flagged by audit monitoring bodies and also Mercia’s file reviews, with issues concerning application of ISA 600 in particular:
- Scoping and risk assessment
- Materiality
- Work over components, including use of component auditors.
CPD Hours: 1
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