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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

28AU-C 610 Using the Work of Internal Auditors

SCOPE

AU-C 610 addresses the external auditor's responsibilities if using the work of the internal audit function. The external auditor may use internal audit to:

  • Obtain audit evidence.
  • Provide direct assistance under the direction, supervision, and review of the external auditor.

    (AU-C 610.01)

AU-C 610's requirements are, for the most part, organized around those two uses. AU-C 610 does not apply if:

  • The entity does not have an internal audit function,
  • The internal audit function is not relevant to the audit, or
  • The external auditor does not intend to use the work of the internal audit function.

    (AU-C 610.02–.03)

It's worth noting that the external auditor ...

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Wiley Practitioner's Guide to GAAS 2022

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Joanne M. Flood

Publisher Resources

ISBN: 9781394152704Purchase Link