The external auditors:
A)must not use the work of an internal auditor.
B)can use the work of an internal auditor at whatever way he/she wants.
C)can use the work of an internal auditor subject to guidelines outlined in ASA 610.
D)can use the work of an internal auditor subject to guidelines outlined in IFRS.

Question

Quizplus · Accepted Answer

The external auditors can use the work of an internal auditor subject to guidelines outlined in ASA 610. This standard provides detailed guidance on when and how the external auditors can use the work of an internal auditor. It also outlines the procedures that the external auditors must follow when using the work of an internal auditor, which includes evaluating the competence, objectivity, and work quality of the internal auditor. It is essential to follow these guidelines to ensure that the external auditor satisfies their professional responsibilities and provides high-quality audit service to the client.

The External Auditors