The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) ‘Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, responding to a number of the questions asked by the IAASB (and AUASB/NZAuASB). This commentary presents the formal submission made to the IAASB (and AUASB/NZAuASB).

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AFAANZ审核与保证标准委员会对国际审核标准600（ED 600）的评论

国际审计与鉴证标准委员会（IAASB）发布了征求意见的拟议国际标准600（修订版）“特殊考虑因素–集团财务报表的审计（包括组成审计师的工作）（ED 600）”。澳大利亚审计与鉴证标准委员会（AUASB）和新西兰审计与鉴证标准委员会（NZAuASB）也征求意见。根据现有研究报告的发现，AFAANZ的审核和保证标准委员会根据IAASB（和AUASB / NZAuASB）提出的许多问题准备了一份报告。该评论介绍了向IAASB（和AUASB / NZAuASB）提交的正式意见书。