Using the Work of Others

Question 1

Use of Work of Internal Auditor

Answer 1

• Competence - Education, professional certification, experience
• Objectivity - organizational level internal auditor reports.
• Application of a systematic and disciplined approach
• Work should be limited Ex. Test of Internal Controls

Question 2

Use of Specialist

Answer 2

-determine the nature, scope, and objectives
-evaluate the adequacy
-Management Specialist - treat like one of your own staff but not independent and therefore no judgement.
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Question 3

Audit Report referring to specialist

Answer 3

• modified opinion
• indicate reference to the specialist but also mention the work of the specialist does not reduce the auditor’s responsibility.