The principal auditor's use of another auditor's work on a division, branch, subsidiary or associate, and the resulting division of responsibility in the report.
To establish requirements and guidance when the principal auditor, in reporting on the financial statements of an entity, uses the work of another auditor with respect to the financial information of one or more divisions, branches, subsidiaries, associates or other components.
SA 600 sits in the Audit Evidence phase of the audit. The Standards on Auditing are issued by the ICAI Auditing and Assurance Standards Board (AASB) and deemed to be prescribed by the Central Government under Section 143(10) of the Companies Act 2013. Compliance with SAs is mandatory for every audit conducted by a Chartered Accountant in India.
For authoritative text, refer to the ICAI AASB Compendium of Standards on Auditing at icai.org.
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SA 600 — Using the Work of Another Auditor — is a Standard on Auditing issued by the ICAI Auditing and Assurance Standards Board. The principal auditor's use of another auditor's work on a division, branch, subsidiary or associate, and the resulting division of responsibility in the report. To establish requirements and guidance when the principal auditor, in reporting on the financial statements of an entity, uses the work of another auditor with respect to the financial information of one or more divisions, branches, subsidiaries, associates or other components.
Yes. Standards on Auditing are deemed to be prescribed under Section 143(10) of the Companies Act 2013, and ICAI members must comply with them in every audit of historical financial information. Non-compliance must be justified and can attract professional consequences in peer review, NFRA inspection, and disciplinary proceedings.
Documentation sufficient for an experienced auditor with no previous connection to the audit to understand what was done and why (SA 230). For SA 600 in the audit evidence phase, that means evidencing: Principal auditor considers whether their own participation is sufficient to act and report as principal auditor; Procedures: advise the other auditor of the use to be made of their work and report, obtain sufficient appropriate evidence that the other auditor's work is adequate, consider significant findings of the other auditor; Coordination with the other auditor — communicate audit plan matters, key dates, findings.
