ISA 610 (Revised 2013), Using the Work of Internal Auditors
In addition to the changes included in ISA 610 (Revised), ISA 610 (Revised 2013) now also includes requirements and guidance addressing the external auditor’s responsibilities if using internal auditors to provide direct assistance under the direction, supervision and review of the external auditor for purposes of the audit, where such assistance is not prohibited by law or regulation. The material in ISA 610 (Revised 2013) pertaining to direct assistance is effective for audits of financial statements for periods ending on or after December 15, 2014. A Staff-prepared Basis for Conclusions describes the IAASB’s deliberations during the development of ISA 610 (Revised).
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Related Resources
- Basis for Conclusions: ISA 610 (Revised 2013), Using the Work of Internal Auditors
- Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- ISA 220 (Revised): Definition of an Engagement Team Fact sheet
- Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs
