71 paragraphs found
Direct assistance means the use of internal auditors to perform audit procedures under the direction, supervision and review of the external auditor. …
If the external auditor plans to use the work of the internal audit function, the external auditor shall discuss the planned use of its work with the function as a basis for co‑ordinating their respective activities. …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (as amended). …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) (as amended). …
There may be individuals in an entity that perform procedures similar to those performed by an internal audit function. However, unless performed by an objective and competent function that applies a systematic and disciplined approach, including quality …
… International Standard on Auditing ISA 610 Using the Work of Internal Auditors , …
ASA 315 addresses how the knowledge and experience of the internal audit function can inform the external auditor’s understanding of the entity and its environment, the applicable financial reporting framework and the entity's system of internal control, …
The external auditor shall not use the work of the internal audit function if the external auditor determines that: The function’s organisational status and relevant policies and procedures do not adequately support the objectivity of internal auditors; …