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 Standards
ISA (Ireland) 600 and conforming amendments ( Revised February 2023)
ISA (Ireland) 600 (Updated October 2022)
Past Standard
ISA (Ireland) 600 (Revised November 2020)