The revisions to ISA (UK) 600 for periods commencing after 15 December 2023 brought into sharp focus the challenges that many auditors face when auditing groups. The revisions have affected the way in which even relatively simple group audits are conducted. This seminar will walk through the group audit process end to end, including highlighting where ISA (UK) 600 revisions have been most impactful. Topics covered will include: Reminder of group audit thresholds, Key considerations when planning group audits, Important do’s and don’ts when relying on component auditors, Practical considerations for component auditors, Common documentation problem areas and how to tackle them