Conformity with International Standards Conformity with International Standards on Auditing

Conformity with International Standards on Auditing

24 Except as noted below, this Auditing Standard conforms with International Standard on Auditing ISA 610 Considering the Work of Internal Audit, issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants. The main differences between this Auditing Standard and ISA 610 are:

• This Auditing Standard includes in Appendix 1 a questionnaire which assists the auditor in obtaining an understanding and making a preliminary assessment of internal audit, whereas ISA 610 does not.
• This Auditing Standard does not include a separate section on the public sector as it is sector neutral. ISA 210 includes a Public Sector Perspective section.

Compliance with this Auditing Standard enables compliance with ISA 610.