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Keywords: ISA 600Close
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 159–183.
Published: 01 August 2017
.... Discussion is framed around group audit problems that were highlighted in an IAASB-sponsored review of ISA 600 regarding group audits and the use of component auditors. We also consider additional problems related to internal controls in the global group audit setting. Throughout the paper, we highlight...