Explanatory statement

• Replacement date: 18 May 2022

  Replacement type: Replacement

  Reason: Replacement explanatory statement to address concerns raised by the Senate Standing Committee for the Scrutiny of Delegated Legislation.
  • Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).docx
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  • Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).pdf
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  • Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).epub
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