ASA 610 - Using the Work of Internal Auditors - November 2013
Table of AmendmentsTable of Amendments
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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).