SA 600
Governs an audit of group financial statements, including the work of component auditors of subsidiaries and divisions.
Related terms
- SA 570
Going concern — the auditor's responsibility to evaluate whether substantial doubt exists about an entity's ability to continue operating for the foreseeable future.
- SA 580
Requires the auditor to obtain written representations from management on matters relevant to the audit, via a management representation letter.
- SA 610
Sets out when and how a statutory auditor may use the work of an entity's internal audit function as audit evidence.
- SA 620
Governs using the work of an auditor's expert — someone with expertise outside accounting and auditing, such as a valuer or an actuary.
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