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.
Current Standards
ISA (Ireland) 600 (Revised May 2026) (This ISA (Ireland) is effective for audits of group financial statements for periods beginning on or after December 15, 2026. Early adoption is permitted.)
ISA (Ireland) 600 (Updated October 2025) (This ISA (Ireland) is effective for audits of group financial statements for periods beginning on or after December 15, 2023.)
Past Standard
ISA (Ireland) 600 and conforming amendments ( Revised February 2023)
ISA (Ireland) 600 (Updated October 2022)
ISA (Ireland) 600 (Revised November 2020)