Engagement Team - Group Audits Independence


The objectives of the project are two-fold:

(a)       To align the definition of the term “engagement team” in the Code with the revised definition of the same term in proposed ISA 220 (Revised) while ensuring that

            the independence requirements in the IIS are clear and appropriate and apply only to those individuals within the scope of the revised definition who must be

            independent in the context of the particular audit engagement; and

(b)       To revise the IIS so that they are robust, comprehensive and clear when applied in a group audit context, including with respect to independence for non-

            network component auditors. 

The project is focused on audits of financial statements and auditor independence (Part 4A of the Code). The implications for Part 4B of the Code (other assurance

engagements) will be taken into account and addressed as necessary.

Project Contact

Working Group

Project Stages


IESBA March 2021 Meeting Highlights

The IESBA received an update from the Engagement Team – Group Audits Independence (ETGA) Task Force on its coordination activities with the International Auditing and Assurance Standards Board’s (IAASB’s) ISA 600 Task Force during Q1 2021. Among other matters, the IESBA also considered the Task Force’s responses to the matters the IESBA raised on topics discussed at the December 2020 meeting, including a revised approach to the definition of “engagement team,” independence considerations for engagement quality reviewers (EQRs) engaged by the firm, and breaches of independence requirements at a component auditor in the context of group audits.

The IESBA will continue its deliberations of the Task Force’s proposals at its June 2021 meeting.


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