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ASA 610 - Using the Work of Internal Auditors - November 2013
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ASA 610 - Using the Work of Internal Auditors - November 2013
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Turn the raw legal text into a practical explanation grounded in ASA 610 - Using the Work of Internal Auditors - November 2013.
Aus 11.1 The external auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the external auditor’s use of the work of the internal audit function on the engagement. Although they may perform audit procedures similar to those performed by the external auditor, neither the internal audit function nor the internal auditors are independent of the entity as is required of the external auditor in an audit of a financial report in accordance with ASA 200.[6] This Auditing Standard, therefore, defines the conditions that are necessary for the external auditor to be able to use the work of internal auditors. It also defines the necessary work effort to obtain sufficient appropriate evidence that the work of the internal audit function is adequate for the purposes of the audit. The requirements are designed to provide a framework for the external auditor’s judgements regarding the use of the work of internal auditors to prevent over or undue use of such work.