Thursday 6 June 2024


12:00 pm


1.5 CPD Hours

Session Topic

Group audit standard – starting the journey of revised ASA 600 – part 1

ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) is operative for financial-reporting periods commencing on or after 15 December. You might be a group or component auditor. You will need to know what has changed and what you now must do. This will require considerable planning.

ASA 600 is closely aligned to the recently revised quality-management suite of standards that strengthens and improves results by adopting a risk-based approach to group auditing.

ASA 600 is expected to enhance audit quality by reinforcing the accountability and ultimate responsibility of the group engagement partner, adopting a risk-based approach to planning and performing a group audit engagement, and emphasising the need for robust communication and interactions among group and component auditors.

This session is the first of three on ASA 600 that examine key changes from the old to the revised standard. Other sessions will feature in later series.

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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.


Chanelle Pienaar

Principal | Audit Assist

Chanelle is an accomplished Chartered Accountant with more than 20 years’ experience as an auditor in a wide variety of Financial Audit and Audit Quality Control projects. Chanelle has abroad range of experience covering Financial Statement Audits, Audit Quality Control Reviews, Trust Account Audits and AASB implementation Advice & Assistance.

Chanelle has strong technical knowledge and enthusiastic training style ensures that all participants, from the graduate to the partner, receive maximum value from each training session.