International Standard on Auditing (New Zealand) 610
Using the Work of Internal Auditors
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 evidence; and
- using internal auditors to provide direct assistance under the direction, supervision and review of the external auditor.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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