TIÊU CHUẨN QUỐC TẾ VỀ KIỂM TOÁN 600 (đã chỉnh sửa) ĐẶC BIỆT CÂN NHẮC-Kiểm tra siêu âm BÁO CÁO GROUP tài chính (bao gồm Công việc của Hợp phần Kiểm toán viên) (Có hiệu lực cho kiểm toán của nhóm báo cáo tài chính trong thời gian bắt đầu vào hoặc sau ngày 15 Tháng Mười Hai, 2009) | INTERNATIONAL STANDARD ON AUDITING 600 REVISED AND REDRAFTED SPECIAL CONSIDERATIONS AUDITS OF GROUP FINANCIAL STATEMENTS Including the Work of Component Auditors Effective for audits of group financial statements for periods beginning on or after December 15 2009 CONTENTS Paragraph Introduction Scope of this ISA. 1-6 Effective Date. 7 Objectives. 8 Definitions. 9-10 Requirements Responsibility. 11 Acceptance and Continuance. 12-14 Overall Audit Strategy and Audit Plan. 15-16 Understanding the Group Its Components and Their Environments. 17-18 Understanding the Component Auditors. 19-20 Materiality. 21-23 Responding to Assessed Risks. 24-31 Consolidation Process. 32-37 Subsequent Events. 38-39 Communication with the Component Auditor. 40-41 Evaluating the Sufficiency and Appropriateness of Audit Evidence Obtained. 42-45 Communication with Group Management and Those Charged with Governance of the Group. 46-49 Documentation. 50 Application and Other Explanatory Material Components Subject to Audit by Statute Regulation or Other Reason. A1 Definitions. A2-A7 3 This is trial version INTERNATIONAL STANDARD ON AUDITING 600 REVISED AND REDRAFTED Responsibility. A8-A9 Acceptance and Continuance. A10-A21 Overall Audit Strategy and Audit Plan. A22 Understanding the Group Its Components and Their Environments. A23-A31 Understanding the Component Auditors. A32-A41 Materiality. A42-A46 Responding to Assessed Risks. A47-A55 Consolidation Process. A56 Communication with the Component Auditor. A57-A60 Evaluating the Sufficiency and Appropriateness of Audit Evidence Obtained. A61-A63 Communication with Group Management and Those Charged with Governance of the Group. A64-A66 Appendix 1 Example of a Qualified Opinion where the Group Engagement Team is Not Able to Obtain Sufficient Appropriate Audit Evidence on which to Base the Group Audit Opinion Paragraph A19 Appendix 2 Examples of Matters about which the Group Engagement Team Obtains an Understanding Paragraph A23
