Resources for the audit of groups and consolidations
by Maisie Kelleher
1. [Private Company audit tool](https://library.croneri.co.uk/cch_uk/napc-02/2-1)
2. [Map of Navigate Audit guidance available on Consolidation and groups](https://www.mindmeister.com/app/map/3475364495?t=tPWDfjcHwK)
3. [Guidance on the legal requirement to prepare group accounts in Navigate UK GAAP Accounting](https://library.croneri.co.uk/nukgu-02/nukgu-02-consolidated-financial-statements-1)
4. [Mapping of ISA (UK) 600 requirements to related Navigate Audit guidance](https://mm.tt/app/map/3476943124?t=G2Ku6fmsbn)
5. [Navigate Audit guidance on auditing Consolidations and groups](https://library.croneri.co.uk/amgro/naagm01-amgro-36-1)
6. [ISA (UK) 600 (Revised September 2022) Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)](https://library.croneri.co.uk/cch_uk/ausisa/isauk600r5)
6.1. [Application and Other Explanatory Material](https://library.croneri.co.uk/cch_uk/ausisa/isauk600r5#toc-5)
7. [Financial statement guidance in Navigate UK GAAP Accounting](https://library.croneri.co.uk/nuk102-02)
7.1. [Business combinations and goodwill (FRS 102)](https://library.croneri.co.uk/nuk102-02/nuk102-02-business-combinations-1)
7.2. [Investments in joint ventures (FRS 102)](https://library.croneri.co.uk/nuk102-02/nuk102-02-investments-in-joint-ventures-1)
7.3. [Investments in associates (FRS 102)](https://library.croneri.co.uk/nuk102-02/nuk102-02-investments-in-associates-1)
7.4. [Consolidated and seperate financial statements (FRS 102)](https://library.croneri.co.uk/nuk102-02/nuk102-02-consolidated-and-separate-financial-statements-1)
8. [Group audit templates in Navigate Audit](https://library.croneri.co.uk/napc-02/napc02-wptemp-1)
9. [Appendices to ISA (UK) 600](https://library.croneri.co.uk/cch_uk/ausisa/isauk600r5#toc-6)
9.1. [Appendix 1: Illustration of Independent Auditor’s Report When the Group Auditor Is Not Able to Obtain Sufficient Appropriate Audit Evidence on Which to Base the Group Audit Opinion](https://library.croneri.co.uk/cch_uk/ausisa/isauk600r5#toc-6)
9.2. [Appendix 2: Understanding the Group’s System of Internal Control](https://library.croneri.co.uk/cch_uk/ausisa/isauk600r5#toc-8)
9.3. [Appendix 3: Examples of Events or Conditions that May Give Rise to Risks of Material Misstatement of the Group Financial Statements](https://library.croneri.co.uk/cch_uk/ausisa/isauk600r5#toc-14)
10. [Auditor's report templates](https://library.croneri.co.uk/natl-04)
11. [Engagement letter templates](https://library.croneri.co.uk/cch_uk/pmtl/pmtl3-1-1)