Using the Work of Others ISA-610 & 620

May 7, 2026

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This document outlines the procedures and considerations for external auditors when utilizing the work of internal auditors or external experts. It details the factors to consider before obtaining direct assistance from internal auditors, including legal restrictions, objectivity and competence, and avoiding high-risk or judgment-heavy areas. The document explicitly states that direct assistance should not be used for evaluating fraud risks, handling external confirmation requests, making decisions about the internal audit function, or in areas where the internal auditor is already involved. It emphasizes that external auditors can use direct assistance in other areas where risk and judgment are minimal. Furthermore, it addresses the concept of experts, defining their role and the responsibilities of external auditors when using their work, underscoring the importance of the auditor-in-charge's informed judgment and the potential impact on audit efficiency if the internal audit function is ignored without proper evaluation. The content highlights that the nature, timing, and extent of testing are influenced by risk, materiality, and the internal audit function's capabilities.

LanguageEnglish

CategoryExam

FormatPDF

Pages9

Reading Time23 min

AccessFree to download

May 7, 2026

Upload by Hazel