CTHRepealedLegislation
ASA 600 - Using the Work of Another Auditor - April 2006
Cooperation Between AuditorsCooperation Between Auditors
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Cooperation Between Auditors
21 The other auditor, knowing the context in which the principal auditor will use the other auditor’s work, shall cooperate with the principal auditor.
22 For example, the other auditor would bring to the principal auditor’s attention any aspect of the other auditor’s work that cannot be carried out as requested. Similarly, subject to legal and professional considerations, the other auditor will need to be advised of any matters that come to the attention of the principal auditor which may have an important bearing on the other auditor’s work.