ASA 600 - Using the Work of Another Auditor - April 2006
Conformity with International Standards Conformity with International Standards on Auditing
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Conformity with International Standards on Auditing
28 Except as noted below, this Auditing Standard conforms with International Standard on Auditing ISA 600 Using the Work of Another Auditor, issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants. The main differences between this Auditing Standard and ISA 600 are:
- This Auditing Standard includes the following mandatory requirement that is not included in ISA 600:
♦ the principal auditor shall not refer to the work of another auditor in an auditor’s report unless required by legislation or as part of a modification (paragraph 26).
- This Auditing Standard includes the following mandatory requirement, that is included in ISA 600 as explanatory guidance:
♦ When the other auditor issues, or intends to issue, a modified auditor’s report, the principal auditor shall consider:
○ the nature and significance of the modification, in relation to the financial report of the entity on which the principal auditor is reporting; and
○ whether a modification is also required to the principal auditor’s report, under ASA 701 Modifications to the Auditor’s Report.
- ISA 600 includes a Public Sector Perspective section whereas this Auditing Standard does not as it is sector neutral.
Compliance with this Auditing Standard enables compliance with ISA 600.