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ISA (Ireland) 600

Special Considerations Audits of Group Financial Statements (Including the Work of
Component Auditors)

International Standards on Auditing (Ireland) 600 deals with special considerations that apply to group audits, in particular those that involve component auditors.

Effective Date

ISA (Ireland) 600 is effective for the audits of group financial statements for periods
commencing on or after 15 December 2023.

Current Standard

ISA (Ireland) 600 and conforming amendments ( Revised February 2023)

Past Standards

ISA (Ireland) 600 (Updated October 2022)

ISA (Ireland) 600 (Revised November 2020)

ISA (Ireland) 600