In this course Lindsay Webber considers the role of the group auditor in the audit of a group of companies. We consider the need for group audit instructions sent to component auditors, the audit documentation required on component auditors and their work, what to do when foreign components are not audited as well as upcoming changes to the standards.
This course covers:
- ISA 600 Special Considerations - Audits of Group Financial Statements (the currently applicable standard)
- File structure for the consolidation
- More complex situations in groups – foreign subsidiaries, golden shares, etc.
- Updates to ISA 600 coming down the line
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.