101 paragraphs found
The objectives of the external auditor, where the entity has an internal audit function and the external auditor expects to use the work of the function to modify the nature or timing, or reduce the extent, of audit procedures to be performed directly by …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
This Auditing Standard deals with the external auditor’s responsibilities if using the work of internal auditors. This includes using the work of the internal audit function in obtaining audit …
The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing Standards. [*] For a group audit, this prohibition extends to the use of internal auditors to provide …
This Auditing Standard does not apply if the entity does not have an internal audit function. (Ref: Para. A2) …
If the entity has an internal audit function, the requirements in this Auditing Standard relating to using the work of that function do not apply if: The responsibilities and activities of the function are not relevant to the audit; or Based on the …
Many entities establish internal audit functions as part of their internal control and governance structures. The objectives and scope of an internal audit function, the nature of its responsibilities and its organisational status, including the …