Document ID: chunk:federal_register_of_legislation:F2025C00096:body:0:p3
Version: federal_register_of_legislation:F2025C00096
Segment Type: other
Provision Reference: 
Character Range: 7421–10558

Legislation History

Standard    Registration Number  Registration Date  Commencement Date
ASA 600     F2022L00709          18 May 2022        19 May 2022
ASA 2024-1  F2024L01716          20 December 2024   21 December 2024

Table of Amendments
Paragraph affected  How affected  By … [paragraph]
Appendix 1          Amended       ASA 2024-1 [9]

AUTHORITY STATEMENT

 Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) (as amended to 16 December 2024) is set out in paragraphs Aus 0.1 to A182 and Appendices 1 to 3.

 This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.  This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.

Conformity with International Standards on Auditing

This Auditing Standard conforms with International Standard on Auditing ISA 600 (Revised) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).

Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix "Aus".

This Auditing Standard incorporates terminology and definitions used in Australia.

The equivalent requirements and related application and other explanatory material included in ISA 600 (Revised) in respect of "relevant ethical requirements", have been included in Auditing Standard, ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.  There is no international equivalent to ASA 102.

Compliance with this Auditing Standard enables compliance with ISA 600 (Revised).

Auditing Standard ASA 600

The Auditing and Assurance Standards Board (AUASB) made Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001, on 13 May 2022.

This compiled version of ASA 600 incorporates subsequent amendments contained in another Auditing Standard made by the AUASB up to and including 16 December 2024 (see Compilation Details).

Auditing Standard ASA 600

Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)

Application

Aus 0.1 This Auditing Standard applies to:

(a) an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001; and

(b) an audit of a financial report, or a complete set of financial statements, for any other purpose.

Aus 0.2 This Auditing Standard also applies,