October 2, 2020, letter commenting on IAASB's Proposed ISA 600 (Revised), Special Considerations---Audits of Group Financial Statements (Including the Work of Component Auditors)
Published: Oct 02, 2020. Publicly Released: Oct 06, 2020.
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This letter provides GAO's comments on the International Auditing and Assurance Standards Board's (IAASB) proposed International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors). GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.