Document ID: chunk:federal_register_of_legislation:F2023C01133:front:0:p2
Version: federal_register_of_legislation:F2023C01133
Segment Type: other
Provision Reference: 
Character Range: 2993–6127

Application......................................................Aus 0.1-Aus 0.2

Operative Date............................................................Aus 0.3

Introduction

Scope of this Auditing Standard.................................................1-5

Relationship between ASA 315 and ASA 610......................................6-10

The External Auditor's Responsibility for the Audit................................11-Aus 11.1

Effective Date..............................................................12

Objectives.............................................................13-Aus 13.1

Definitions................................................................14

Requirements

Determining Whether, in Which Areas, and to What Extent the Work of the Internal Audit Function Can Be Used              15-20

Using the Work of the Internal Audit Function....................................21-25

Direct Assistance...........................................................Aus 25.1-35

Documentation...........................................................36-37

Application and Other Explanatory Material

Definition of Internal Audit Function...........................................A1-A4

Determining Whether, in Which Areas, and to What Extent the Work of the Internal Audit Function Can Be Used              A5-A23

Using the Work of the Internal Audit Function..................................A24-A30

Direct Assistance.......................................................A31-A41

COMPILATION DETAILS

Auditing Standard ASA 610 Using the Work of Internal Auditors (as Amended)

This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 31 March 2022 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 610 (November 2013) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard             Date made         Operative Date
ASA 610 [A]          11 November 2013  Financial reporting periods commencing on or after 1 January 2014
ASA 2020-1 [B]       3 March 2020      Financial reporting periods commencing on or after 15 December 2021[*]
ASA 2021-5 [C]       5 November 2021   Financial reporting periods commencing on or after 15 December 2021
ASA 2021-1 [D]       10 March 2021     Financial reporting periods commencing on or after 15 December 2022
ASA 2022-1      [E]  27 April 2022     Financial reporting periods commencing on or after 15 December 2023

Legislation History

Standard    Registration Number  Registration Date  Commencement Date

ASA 610     F2013L01938          14 November 2013   15 November 2013

ASA 2020‑1  F2020L00252          13 March 2020      14 December 2021

ASA 2021-5  F2021L01525          8 November 2021    14 December 2021

ASA 2021-1  F2021L00403          1 April 2021       14 December 2022

ASA 2022-1  F2022L00712          19 May 2022        14 December 2023

Table of Amendments
Paragraph affected        How affected  By … [paragraph]