ISA610 - can you direct the internal auditors to assist you?

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[@juliusmaroa2554]

Explore more on areas where the external auditors cannot directly use the work of internal auditors

[@buredtx]

Thank you. Beautiful!

[@amandalovestoaudit]

Thanks Ram!

[@NotBen101]

What do you do if you find an issue with one of their samples. I.e if something affects the projected materiality?

[@amandalovestoaudit]

If they’ve detected something that could project to a material misstatement, and under your direct supervision, you would do exactly the same as if they were a team member. Evaluate their work, and I would then potentially take over from the Internal Auditor, investigate the cause of the misstatement and conduct further testing. Once the Internal Auditor finds something - it increases the risk of a material issue - at that point you take over.