International Standard on Auditing ISA 610 Using the Work of Internal Auditors , paragraph 5 makes it clear that the requirements and application and other explanatory material in that standard relating to direct assistance do not apply in jurisdictions …

See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) (as amended). …

See ASA 315 Identifying and Assessing the Risks of Material Misstatement. …

[Footnote deleted by the AUASB.  Refer Aus 1.2 ] …

See ASA 315, paragraph A118 . …

See paragraphs 15–25 of this Auditing Standard. …

ASA 330 The Auditor’s Responses to Assessed Risks . …

See ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (as amended), paragraph 14 …