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ISA 600 - Special Considerations—Audits Of Group Financial Statements (Including The Work Of Component Auditors)

The objectives of ISA 600 are to  determine  whether  to  act  as  the  auditor  of  the  group  financial  statements and If acting as the auditor of the group financial statements to  communicate  clearly  with  component  auditors  about  the  scope and timing of their work on financial information related to components and their findings to  obtain  sufficient  appropriate  audit  evidence  regarding  the  financial information of the components and the consolidation process  to  express  an  opinion  on  whether  the  group  financial  statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.

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