CTHRepealedLegislation
ASA 600 - Using the Work of Another Auditor - April 2006
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CONTENTS
PREFACE
AUTHORITY STATEMENT
Paragraphs
Application.................................. 1-2
Operative Date................................ 3
Introduction.................................. 4-8
Acceptance as Principal Auditor.................... 9-11
The Principal Auditor’s Procedures.................. 12-20
Cooperation Between Auditors..................... 21-22
Reporting Considerations
General.................................... 23-25
Reference to Another Auditor in the Auditor’s Report...... 26-27
Conformity with International Standards on Auditing...... 28