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ASA 610 - Using the Work of Internal Auditors - October 2009
ObjectivesObjectives
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Objectives
- The objectives of the external auditor, where the entity has an internal audit function that the external auditor has determined is likely to be relevant to the audit are:
- To determine whether, and to what extent, to use specific work of the internal auditors; and
- If using the specific work of the internal auditors, to determine whether that work is adequate for the purposes of the audit.