The PCAOB, but not the AICPA, auditing standards require inquiry of internal audit personnel by the auditor when that function exists within the audit client.

Question

Quizplus · Accepted Answer

Both PCAOB and AICPA auditing standards require the auditor to consider and, when appropriate, inquire of internal audit personnel as part of understanding the entity's internal control and assessing risk when planning an audit.

The PCAOB, but Not the AICPA, Auditing Standards Require Inquiry