Audit and assurance alert: CAS 610 Using the work of internal auditors

Learn about the requirements when using internal auditors to provide direct assistance on the audit in accordance with CAS 610.

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Audit and Assurance Alert CAS 610, Using the Work of Internal Auditors raises awareness about the requirements pertaining to the use of internal auditors to provide direct assistance on the audit in accordance with CAS 610. Amendments to CAS 610 in May of 2013 are effective for audits of financial statements for periods ending on or after December 15, 2014.

These include requirements related to:

  • determining whether internal auditors can be used to provide direct assistance for purposes of the audit
  • determining the nature and extent of work that can be assigned to internal auditors providing direct assistance
  • using internal auditors to provide direct assistance
  • documentation

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