Auditing Groups


This course will explore issues relating to the audit of group accounts ensuring that practitioners are aware of the legal and regulatory matters which arise.

  • Scope and materiality
  • Company law – s479 Companies Act 2006
  • Evaluating component auditor competence and independence and the standards they
  • apply
  • Significance and materiality
  • Work of component auditors
  • Communications
  • Planning and documentation
  • Auditing the consolidation
  • Reviewing Component Auditors
  • Use of shared service centres
  • Reporting by component auditors
  • Group audit questionnaires
  • Other issues
CPD Course
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