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ISA 610 - Using The Work of Internal Auditors

The  objectives  of  ISA 610,  where  the  entity  has  an  internal  audit  function  and  the external auditor expects to use the work of the function are to determine whether the work of the internal audit function or direct assistance from internal auditors can be used, and if so, in which areas and to what extent; and having made that determination, if using the work of the internal audit function, to determine whether that work is adequate for purposes of the audit and if  using  internal  auditors  to  provide  direct  assistance,  to  appropriately  direct,  supervise  and review their work.

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