Basis for Conclusions: ISA 600 (Revised and Redrafted), Special Considerations―Audits of Group Financial Statements (Including the Work of Component Auditors)
Basis for Conclusions: Close Off Documents of ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report and ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report
Basis for Conclusions: Close Off Document of ISA 800 (Revised), Special Considerations - Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Basis for Conclusions: Close Off Document of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (Other than those Involving Fair Value Measurements and Disclosures)