Implementation Guide to Standard on Auditing (SA) 610 (Revised)- Using the Work of Internal Auditors

Standards on Auditing issued by the Institute of Chartered Accountants of India lay down the fundamental principles of relevant aspects of audit to be followed by auditors in their audit engagements. It is essential that auditors understand and implement these Standards appropriately in their audit engagements to meet the objectives of these standards. Implementation Guides to Standards on Auditing are issued by the Auditing and Assurance Standards Board (AASB) of ICAI to assist auditors in practical implementation of these Standards in real life audit situations. Till date, AASB has brought out a number of Implementation Guides.

This Implementation Guide to SA 610(Revised),” Using the work of Internal Auditors” is brought out by AASB. The Implementation Guide has been written in simple and easy to understand language and contains detailed guidance on various issues involved in this Standard. For ease of usage and understanding of the readers, the Implementation Guide has been written in a “Question – Answer” format containing frequently asked questions (FAQs) on this Standard and the responses to those FAQs.

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June 2021