PETALING JAYA: Group audit is becoming an important topic given that many companies are operating in more than one jurisdiction and could be audited by more than one audit firm, according to a roundtable discussion on issues relating to the implementation of the International Standards of Auditing No 600 (ISA 600).
“Under these circumstances, the ability of the group engagement partner to comply with the requirements of ISA 600 is critical in ensuring quality audit,” the Securities Commission said in a statement.
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