Section Scope of this Auditing Standard - ASA 610 - Using the Work of Internal Auditors - October 2009 - Scope of this Auditing Standard

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This Auditing Standard deals with the auditor’s responsibilities relating to the work of internal auditors when the external auditor has determined, in accordance with ASA 315,[1] that the internal audit function is likely to be relevant to the audit. (Ref: Para. A1-A2)
This Auditing Standard does not deal with instances when individual internal auditors provide direct assistance to the external auditor in carrying out audit procedures.

Relationship between the Internal Audit Function and the External Auditor

The objectives of the internal audit function are determined by management and, where applicable, those charged with governance. While the objectives of the internal audit function and the external auditor are different, some of the ways in which the internal audit function and the external auditor achieve their respective objectives may be similar. (Ref: Para. A3)
Irrespective of the degree of autonomy and objectivity of the internal audit function, such function is not independent of the entity as is required of the external auditor when expressing an opinion on the financial report. 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 auditors.