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INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)incorporation in the group financial

tổng hợp vào các báo cáo tập đoàn tài chính. Gói báo cáo thường không, tuy nhiên, mang hình thức hoàn thành báo cáo tài chính được chuẩn bị và trình bày phù hợp với khuôn khổ báo cáo tài chính áp dụng. A25. Các hướng dẫn thông thường bao gồm: Các chính sách kế toán được áp dụng | INTERNATIONAL STANDARD ON AUDITING 600 REVISED AND REDRAFTED incorporation in the group financial statements. Reporting packages generally do not however take the form of complete financial statements prepared and presented in accordance with the applicable financial reporting framework. A25. The instructions ordinarily cover The accounting policies to be applied Statutory and other disclosure requirements applicable to the group financial statements including o The identification and reporting of segments o Related party relationships and transactions o Intra-group transactions and unrealized profits o Intra-group account balances and A reporting timetable. A26. The group engagement team s understanding of the instructions may include the following The clarity and practicality of the instructions for completing the reporting package. Whether the instructions o Adequately describe the characteristics of the applicable financial reporting framework o Provide for disclosures that are sufficient to comply with the requirements of the applicable financial reporting framework for example disclosure of related party relationships and transactions and segment information o Provide for the identification of consolidation adjustments for example intragroup transactions and unrealized profits and intra-group account balances and o Provide for the approval of the financial information by component management. Fraud Ref Para. 17 A27. The auditor is required to identify and assess the risks of material misstatement of the financial statements due to fraud and to design and implement appropriate responses to the assessed risks.17 Information used to identify the risks of material misstatement of the group financial statements due to fraud may include the following Group management s assessment of the risks that the group financial statements may be materially misstated as a result of fraud. Group management s process for identifying and responding to the risks of fraud in the .