ACCA AAA Chapter 11 Group Audits

Group audits introduce specific, high-level risks that are frequently tested at the Strategic Professional level. This session covers evaluating group and component performance materiality, managing aggregation risk, and dealing with complex group structures or non-coterminous year-ends. We also clarify specific procedures for business combinations, goodwill impairment, and coordinating effectively with component auditors. #GroupAudit #Consolidation #AggregationRisk #ComponentAuditor #ACCA #AdvancedAuditing

Видео ACCA AAA Chapter 11 Group Audits канала Accountant's Perspective