ISA (NZ) 600
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
Deals with special considerations that apply to group audits, in particular those that involve component auditors.
Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.