31386 paragraphs found
The external auditor shall also evaluate whether the external auditor’s conclusions regarding the internal audit function in paragraph 15 of this Auditing Standard and the determination of the nature and extent of use of the work of the function for …
The external auditor shall not use internal auditors to provide direct assistance on the external audit engagement. …
Paragraphs 26-35 have been deleted by the AUASB as the use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing …
If the external auditor uses the work of the internal audit function, the external auditor shall include in the audit documentation: The evaluation of: Whether the function’s organisational status and relevant policies and procedures adequately support …
See ASA 260 Communication with Those Charged with Governance (as amended), paragraph 15 . …