The work of an internal auditor can be used to complement, but not substitute for, the work of the independent auditor. Which of the following factors is not one of the considerations listed by ASA 610 that is relevant in determining the effect of an internal auditor's work on the audit?
A) past communications of the internal auditors with management
B) the organisational status
C) the scope of the work.
D) technical training and proficiency of the internal auditor.

Question

Quizplus · Accepted Answer

ASA 610 does not list past communications of the internal auditors with management as a factor relevant in determining the effect of an internal auditor's work on the audit. It focuses on aspects such as the organizational status, scope of work, and technical training and proficiency of the internal auditor to assess their work's relevance and reliability.

The Work of an Internal Auditor Can Be Used to Complement