Auditing consolidated financial statements for the financial period beginning on or after December 15, 2023, will inevitably use the HKSA 600 (Revised). This revised standard introduces crucial changes to group audits, notably closely aligning with HKSA 315 (Revised 2019), particularly in the areas of risk assessment, materiality, and group audit considerations. It has also enhanced focus on group audit responsibilities, greater scrutiny of component auditors, improved communication requirements, more rigorous documentation and reporting, and even more.

In this seminar, the speaker will provide an overview of the standard, together with sample worksheets to illustrate how to apply the revised auditing standard.

* Light refreshments will be available for those attending in person. *

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