Förändrade arbetsprocesser och samordning inom koncernrevision efter införandet av ISA 600 (Revised)

Sammanfattning

The study examines how auditors in a large multinational audit firm experience changes in work processes and coordination following the implementation of ISA 600 (Revised). The study is motivated by the increasing complexity of group audits, where coordination between multiple audit teams across countries and organizational units creates significant challenges. A qualitative approach was applied, based on nine semi structured interviews with auditors who had experience as both group auditors and component auditors. The empirical material was analysed using thematic analysis.The findings indicate that the auditors experience several changes as a result of ISA 600 (Revised). The main changes include a more risk based approach, increased documentation requirements, a more extensive planning phase, greater involvement from the group auditor, and more continuous communication. The study further shows that increased standardization and clearer instructions can strengthen formal coordination within group audits. At the same time, the findings highlight that effective coordination still depends on prior collaboration, relationships, and ongoing communication between auditors.The study contributes to a deeper understanding of how ISA 600 (Revised) is experienced in practice and how the standard affects coordination and work processes in multinational group audits.