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CAS 610, Using the Work of Internal Auditors

Ef­fec­tive date:

Ef­fec­tive for au­dits of fi­nan­cial state­ments for pe­ri­ods end­ing on or af­ter De­cem­ber 15, 2013, except for material shaded in gray pertaining to the use of internal auditors to provide direct assistance, which is effective for audits of financial statements for periods ending on or after December 15, 2014.

Overview

CAS 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.

His­tory of CAS 610

Date

De­vel­op­ment

Com­ments

August 2012

Amendments to CAS 610 - Various

Effective for audits of financial statements for periods ending on or after December 15, 2013.

May 2013

Amendments to CAS 610 - Direct Assistance

Effective for audits of financial statements for periods ending on or after December 15, 2014.  See Completed Project.

Note: The above sum­mary does not in­clude de­tails of con­se­quen­tial amend­ments made as the re­sult of other pro­jects.

Amendments under consideration

  • None

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.