When and how the external auditor can rely on internal audit work.
To determine whether the work of the internal audit function can be used, and if so, whether and to what extent it can be relied upon.
SA 610 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.
Editable, letterhead-ready formats that put SA 610 into practice — built from the ICAI working-paper set, free to download.
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SA 610 — Using the Work of Internal Auditors (Revised) — is a Standard on Auditing issued by the ICAI Auditing and Assurance Standards Board. When and how the external auditor can rely on internal audit work. To determine whether the work of the internal audit function can be used, and if so, whether and to what extent it can be relied upon.
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 610 in the audit evidence phase, that means evidencing: Evaluation of the internal audit function — objectivity, competence, systematic and disciplined approach; Evaluation of specific internal-audit work to be used — relevance, sufficiency, appropriateness; Reperformance of some of the body of work used to validate quality.
