31386 paragraphs found
The external auditor’s audit procedures on the body of work of the internal audit function as a whole that the external auditor plans to use provide a basis for evaluating the overall quality of the function’s work and the objectivity with which it has …
The procedures the external auditor may perform to evaluate the quality of the work performed and the conclusions reached by the internal audit function, in addition to re-performance in accordance with paragraph 24 , include the following: Making …
The more judgement involved, the higher the assessed risk of material misstatement, the less the internal audit function’s organisational status and relevant policies and procedures adequately support the objectivity of the internal auditors, or the lower …
For purposes of this Auditing Standard, re‑performance involves the external auditor’s independent execution of procedures to validate the conclusions reached by the internal audit function. This objective may be accomplished by examining items already …