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This appendix provides further considerations relating to understanding the entity’s internal audit function when such a function exists. Objectives and Scope of the Internal Audit Function The objectives and scope of an internal audit function, the …
ASA 610 and Appendix 4 of this ASA provides further guidance related to internal audit. …
See ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements …