Andere Kunden interessierten sich auch für
![La succession de l'auditeur]( "La succession de l'auditeur")
La succession de l'auditeur26,99 €![The impact of internal audit through the audit committee]( "The impact of internal audit through the audit committee")
The impact of internal audit through the audit committee29,99 €![Tax exemptions on the possibility of green taxation in Mali]( "Tax exemptions on the possibility of green taxation in Mali")
Tax exemptions on the possibility of green taxation in Mali29,99 €![Analysis of the performance of farms in Hinche]( "Analysis of the performance of farms in Hinche")
Analysis of the performance of farms in Hinche39,99 €![The influence of the sharing economy on changing consumer behaviour]( "The influence of the sharing economy on changing consumer behaviour")
The influence of the sharing economy on changing consumer behaviour26,99 €![Analysis of the trade relations between Ecuador and the European Union]( "Analysis of the trade relations between Ecuador and the European Union")
Analysis of the trade relations between Ecuador and the European Union26,99 €![Potential for implementation of the agreements reached]( "Potential for implementation of the agreements reached")
Potential for implementation of the agreements reached23,99 €
This book is the result of the practical analysis carried out during 2015 and 2016 for the preparation of a Master's thesis on Auditing at the University of Alcalá (UAH). By means of the Resolution of 15 October 2013 of the Spanish Accounting and Auditing Institute (ICAC), the new Technical Auditing Standards were published. Within the previous body of standards is ISA-ES 600 "Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)", which will be the focus of this paper. Some of the issues addressed in this study are: the case studies applicable in situations where there is a change of auditors; the steps to be followed when issuing opinions on consolidated financial statements and there are different auditors in the audited group; joint audit situations and responsibility in the audit report.