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Executive Summary:

ISSAI 1610 – Using the Work of Internal Auditors


This Practice Note provides supplementary guidance on ISA 610 - Using the Work of Internal Auditors

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors


ISA 610 deals with the external auditor's responsibilities relating to the work of internal auditors when the external auditor has determined, in accordance with ISA 315 that the internal audit function is likely to be relevant to the audit.

Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to determining whether and to what extent to use the work of the internal auditors.

Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:
Related Documents - ISSAI Full Versions:
Related Documents - Others:

ISA 610 is applicable to auditors of public sector entities in their role as auditors of financial statements

ISA 315 – Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

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