tailieunhanh - INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)specific knowledge), or the

TIÊU CHUẨN QUỐC TẾ VỀ KIỂM TOÁN 600 (đã chỉnh sửa) cụ thể kiến thức), hoặc kiểm toán viên các thành phần không hoạt động trong một môi trường tích cực giám sát kiểm toán viên. A55. | INTERNATIONAL STANDARD ON AUDITING 600 REVISED AND REDRAFTED specific knowledge or the component auditor does not operate in an environment that actively oversees auditors. A55. Forms of involvement in the work of a component auditor other than those described in paragraphs 30-31 and 42 may based on the group engagement team s understanding of the component auditor include one or more of the following a Meeting with component management or the component auditors to obtain an understanding of the component and its environment. b Reviewing the component auditors overall audit strategy and audit plan. c Performing risk assessment procedures to identify and assess the risks of material misstatement at the component level. These may be performed with the component auditors or by the group engagement team. d Designing and performing further audit procedures. These may be designed and performed with the component auditors or by the group engagement team. e Participating in the closing and other key meetings between the component auditors and component management. f Reviewing other relevant parts of the component auditors audit documentation. Consolidation Process Consolidation Adjustments and Reclassifications Ref Para. 34 A56. The consolidation process may require adjustments to amounts reported in the group financial statements that do not pass through the usual transaction processing systems and may not be subject to the same internal controls to which other financial information is subject. The group engagement team s evaluation of the appropriateness completeness and accuracy of the adjustments may include Evaluating whether significant adjustments appropriately reflect the events and transactions underlying them Determining whether significant adjustments have been correctly calculated processed and authorized by group management and where applicable by component management Determining whether significant adjustments are properly supported and sufficiently .