ISA 600 (Revised) i praksis: En analyse af rollefordeling, ansvar og samarbejde i koncernrevision
Oversat titel
ISA 600 (Revised) in Practice: An Analysis of Role Allocation, Responsibilities, and Collaboration in Group Audits
Forfattere
del Mastro, Simone Lybek ; Jantzen, Denice Luna
Semester
4. semester
Uddannelse
Udgivelsesår
2026
Resumé
Dette speciale undersøger, hvordan ISA 600 (Revised) har ændret rollefordeling, ansvar og samarbejde mellem koncernrevisor og komponentrevisor i koncernrevisionen, og i hvilken grad den reviderede standard afhjælper tidligere svagheder og understøtter revisionskvalitet. Med en socialkonstruktivistisk forskningsvinkel anvendes et kvalitativt design, der kombinerer dokumentanalyse med tre semistrukturerede interviews med en koncernrevisor, en komponentrevisor og en teknisk revisionsfagekspert. Analysen er forankret i standardens tidlige implementeringsfase (gældende for perioder, der begynder 15. december 2023 eller senere; første hele regnskabsår afsluttes 31. december 2024). Resultaterne peger på, at koncernrevisors ansvar er markant styrket, særligt i planlægning, risikovurdering, supervision og evaluering af revisionsbevis fra komponentrevisorer. Øget fokus på dokumentation, professionel skepsis, konsolideringsrisiko og struktureret tovejskommunikation opleves som tiltag, der øger transparens og ansvarlighed på koncernniveau. Samtidig viser studiet betydelig variationsbredde i, hvordan kravene omsættes i praksis: Ansvar bliver ofte reduceret til formel dokumentation og compliance frem for aktiv, risikobaseret involvering og kvalitativ evaluering. Konklusionen er, at ISA 600 (Revised) adresserer mange konceptuelle svagheder og fremmer en mere sammenhængende, risikobaseret tilgang, men at den faktiske effekt på revisionskvaliteten afhænger af, hvordan revisionsfirmaer integrerer kravene i metoder og samarbejdsmodeller; der består et vedvarende gab mellem reguleringsintention og praksis, især hvor professionel dømmekraft er afgørende.
This thesis investigates how ISA 600 (Revised) has changed the allocation of roles, responsibilities, and collaboration between group and component auditors in group audits, and the extent to which the revised standard remedies prior weaknesses and supports audit quality. Adopting a social constructivist perspective, the study uses a qualitative design that combines document analysis with three semi-structured interviews with a group auditor, a component auditor, and a technical audit expert. The analysis is anchored in the standard’s early implementation phase (effective for periods beginning on or after 15 December 2023; the first full reporting year ends 31 December 2024). The findings indicate that the group auditor’s responsibilities have been significantly strengthened, especially in planning, risk assessment, supervision, and evaluation of evidence obtained from component auditors. Greater emphasis on documentation, professional skepticism, consolidation risk, and structured two-way communication is perceived to enhance transparency and accountability at group level. At the same time, the study reveals substantial variation in how the requirements are put into practice: responsibility is often reduced to formal documentation and compliance rather than active risk-based involvement and qualitative evaluation. The thesis concludes that ISA 600 (Revised) addresses many conceptual weaknesses and promotes a more coherent, risk-based approach, but its practical impact on audit quality depends on how effectively firms integrate the requirements into their methodologies and collaboration models; a persistent gap remains between regulatory intent and practice, particularly in areas reliant on professional judgment.
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