Can internal auditors be used to provide direct assistance to the external auditor for purposes of audit? Show
Relevant to ACCA Qualification exams AA and AAA International Standard on Auditing (ISA) 610, Using the Work of Internal Auditors was revised and published in 2013. This standard focuses on whether the external auditor can use the work of the internal audit function for purposes of audit, and the revised version of the standard, clarified whether the internal auditors could be used to provide direct assistance to the external auditor. Candidates taking AA and AAA should familiarise themselves with this aspect of the standard as they are expected to be able to discuss the extent to which external auditors are able to rely on the work of internal auditors (section D6 of the AA Study Guide) and to assess the appropriateness and sufficiency of the work of internal auditors as well as the extent to which reliance can be placed on it (section D4) of the AAA Study Guide).
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