03/09/2026
Welcome to Kreston Menon Deep Dive—where we explore the topics that matter most to businesses.
This episode explores ISA 600 (Revised), the updated standard for group audits, and how it has reshaped the way auditors approach risk, materiality, component auditors, and responsibility across multiple jurisdictions.
Hosted by Adithya Rejith FCCA, Manager - Audit Quality, in conversation with CA Remya Raj - Audit Manager and Nagarjuna Kagitala - Audit Manager, this discussion looks at what the revised standard means in practice, from following risk rather than simply the organisational structure to managing aggregation risk, strengthening communication with component auditors, and maintaining accountability for the group audit opinion.
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