The decision about whether to make reference to another auditor in the report on the audit of ICFR does not differ from the corresponding decision as it relates to the audit of the financial statements.

Question

Quizplus · Accepted Answer

The decision about whether to make reference to another auditor in the report on the audit of Internal Control over Financial Reporting (ICFR) can differ from the decision as it relates to the audit of the financial statements because the considerations and risks associated with the audit of ICFR may be different from those of the financial statements audit.

The Decision About Whether to Make Reference to Another Auditor