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Proposed international auditing standard on using the work of internal auditors

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15 Jul 2010

The International Auditing and Assurance Standards Board (IAASB) has proposed a revised International Standard on Auditing (ISA) that addresses the external auditor's responsibilities relating to using internal auditors' work during an audit.

The proposed standard, ISA 610 Using the Work of Internal Auditors, aims to enhance the external auditor's performance by providing a stronger framework for evaluating and using the work and assistance of an entity's internal auditors. Click here for IAASB Press Release (IFAC website), which includes a link to download the proposal. Comments are due by 15 November 2010.


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