Search results with tag "Using the work"
ISA 610 (Revised 2013), Using the Work of Internal ...
www.ifac.orgusing the work of internal auditors. This includes (a) using the work of the internal audit function in obtaining audit evidence and (b) using internal auditors to provide direct assistance under the direction, supervision and review of the external auditor. 2.
INTERNATIONAL STANDARD ON AUDITING 620 USING THE …
www.ifac.orgUSING THE WORK OF AN AUDITOR’S EXPERT ISA 620 634 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist
Understanding the Entity and Its Environment and Assessing ...
us.aicpa.org—Section 620, Using the Work of an Auditor’s Specialist [AICPA, Professional Standards, AU-C sec. 620] — Section 805, Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement [AICPA, Professional Standards, AU-C sec. 805]
INTERNATIONAL STANDARD ON AUDITING 501 AUDIT …
www.ifac.orgauditing international standard on auditing 501 audit evidence—specific considerations for selected items ... isa 620, “using the work of an auditor’s expert.” audit evidence—specific considerations for selected items 403 isa 501 auditing a8.
using the work of an auditor's expert - updated
www.accaglobal.comISA 620, Using the Work of an Auditor’s Expert defines an auditor’s expert as: ‘An individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An …