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ISSN 1833-4393
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Definition of Internal Audit Function...........................................A1-A4
Determining Whether, in Which Areas, and to What Extent the Work of the Internal Audit Function Can Be Used A5-A23
Using the Work of the Internal Audit Function..................................A24-A30
Direct Assistance.......................................................A31-A41
COMPILATION DETAILS
Auditing Standard ASA 610 Using the Work of Internal Auditors (as Amended)
This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 31 March 2022 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 610 (November 2013) as amended by other Auditing Standards which are listed in the Table below.
Table of Standards
Standard
Date made
Operative Date
ASA 610 [A]
11 November 2013
Financial reporting periods commencing on or after 1 January 2014
ASA 2020-1 [B]
3 March 2020
Financial reporting periods commencing on or after 15 December 2021[*]
ASA 2021-5 [C]
5 November 2021
Financial reporting periods commencing on or after 15 December 2021
ASA 2021-1 [D]
10 March 2021
Financial reporting periods commencing on or after 15 December 2022
ASA 2022-1 [E]
27 April 2022
Financial reporting periods commencing on or after 15 December 2023
Legislation History
Standard
Registration Number
Registration Date
Commencement Date
ASA 610
F2013L01938
14 November 2013
15 November 2013
ASA 2020‑1
F2020L00252
13 March 2020
14 December 2021
ASA 2021-5
F2021L01525
8 November 2021
14 December 2021
ASA 2021-1
F2021L00403
1 April 2021
14 December 2022
ASA 2022-1
F2022L00712
19 May 2022
14 December 2023
Table of Amendments
Paragraph affected
How affected
By … [paragraph]
7
Amended
ASA 2020-1 [199]
7Footnote 3
Amended
ASA 2020-1 [199]
A3
Amended
ASA 2020-1 [200]
A4Footnote 13
Amended
ASA 2020-1 [201]
A10
Amended
ASA 2020-1 [202]
A21
Amended
ASA 2020-1 [203]
A21Footnote 22
Amended
ASA 2020-1 [203]
A26Footnote 25
Amended
ASA 2020-1 [204]
3Footnote 1
Amended
ASA 2021-5 [26]
7Footnote 3
Amended
ASA 2021-5 [27]
A4Footnote 13
Amended
ASA 2021-5 [28]
A26Footnote 25
Amended
ASA 2021-5 [29]
A26Footnote 26
Amended
ASA 2021-5 [30]
A11
Amended
ASA 2021-1 [93]
Renumbering of footnotes
Amended
ASA 2021-1 [94]
A16
Amended
ASA 2022-1 [36]
A16Footnote 19
Deleted
ASA 2022-1 [36]
AUTHORITY STATEMENT
Auditing Standard ASA 610 Using the Work of Internal Auditors (as amended to 27 April 2022) is set out in paragraphs Aus 0.1 to A41.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard issued by the AUASB conforms with International Standard on Auditing ISA 610 Using the Work of Internal Auditors, issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
This Auditing Standard prohibits the use of internal auditors to provide direct assistance in an audit or review conducted in accordance with the Australian Auditing Standards. This prohibition on direct assistance does not represent a divergence from ISA 610, as the IAASB makes it clear that its requirements and guidance in this area will not be applicable in jurisdictions where the use of internal auditors to provide direct assistance is prohibited.
Where paragraphs in ISA 610 relating to the use of internal auditors to provide direct assistance have not been included in this Auditing Standard, the words “[Deleted by the AUASB. Refer Aus 1.2]” have been inserted in their place.
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.
The following requirements are additional to ISA 610:
The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing Standards. For a group audit, this prohibition extends to the use of internal auditors to provide direct assistance in an audit or review of a component, including an overseas component, conducted in accordance with the Australian Auditing Standards. (Ref: Para. Aus 1.2)
The external auditor shall not use internal auditors to provide direct assistance on the external audit engagement. (Ref: Para. Aus 25.1)
Compliance with this Auditing Standard enables compliance with ISA 610.