ISA 610 - Using the Work of Internal Auditors

 

ISA 610 deals with the external auditor’s responsibilities if using the work of internal auditors.

This ISA applies if the entity has an internal audit function. ISA 610 defines the requirements regarding:

·        Determining whether, in which areas, and to what extent the work of the internal audit function can be used;

·        Using the work of the internal audit function;

·        Determining whether, in which areas, and to what extent internal auditors can be used to provide direct assistance;

·        Using internal auditors to provide direct assistance;

·        Information that should be included in audit documentation.