This course will explore issues relating to the audit of group accounts ensuring that practitioners are aware of the legal and regulatory matters which arise.
- Scope and materiality
- Company law – s479 Companies Act 2006
- Evaluating component auditor competence and independence and the standards they
- Significance and materiality
- Work of component auditors
- Planning and documentation
- Auditing the consolidation
- Reviewing Component Auditors
- Use of shared service centres
- Reporting by component auditors
- Group audit questionnaires
- Other issues
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