Auditing Groups

Content

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
• apply
• Significance and materiality
• Work of component auditors
• Communications
• Planning and documentation
• Auditing the consolidation
• Reviewing Component Auditors
• Use of shared service centres
• Reporting by component auditors
• Group audit questionnaires
• Other issues