Document ID: chunk:federal_register_of_legislation:F2023C01133:reg:7:p1
Version: federal_register_of_legislation:F2023C01133
Segment Type: reg
Provision Reference: reg 7 (pt 1/17)
Character Range: 6698–9782

7                         Amended       ASA 2021-5 [27]
Footnote 3
A4                        Amended       ASA 2021-5 [28]
Footnote 13
A26                       Amended       ASA 2021-5 [29]
Footnote 25
A26                       Amended       ASA 2021-5 [30]
Footnote 26
A11                       Amended       ASA 2021-1 [93]
Renumbering of footnotes  Amended       ASA 2021-1 [94]
A16                       Amended       ASA 2022-1 [36]
A16

Footnote 19               Deleted       ASA 2022-1 [36]

AUTHORITY STATEMENT

 Auditing Standard ASA 610 Using the Work of Internal Auditors (as amended to 27 April 2022) is set out in paragraphs Aus 0.1 to A41.

 This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.  This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.

Conformity with International Standards on Auditing

This Auditing Standard issued by the AUASB conforms with International Standard on Auditing ISA 610 Using the Work of Internal Auditors, issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).

This Auditing Standard prohibits the use of internal auditors to provide direct assistance in an audit or review conducted in accordance with the Australian Auditing Standards.  This prohibition on direct assistance does not represent a divergence from ISA 610, as the IAASB makes it clear that its requirements and guidance in this area will not be applicable in jurisdictions where the use of internal auditors to provide direct assistance is prohibited.

Where paragraphs in ISA 610 relating to the use of internal auditors to provide direct assistance have not been included in this Auditing Standard, the words "[Deleted by the AUASB.  Refer Aus 1.2]" have been inserted in their place.

Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix "Aus".

The following requirements are additional to ISA 610:

      * The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing Standards.  For a group audit, this prohibition extends to the use of internal auditors to provide direct assistance in an audit or review of a component, including an overseas component, conducted in accordance with the Australian Auditing Standards.  (Ref: Para. Aus 1.2)

      * The external auditor shall not use internal auditors to provide direct assistance on the external audit engagement.  (Ref: Para. Aus 25.1)

Compliance with this Auditing Standard enables compliance with ISA 610.

Auditing Standard ASA 610

The Auditing and Assurance Standards Board (AUASB) made Auditing Standard ASA 610 Using the Work of Internal