ISA 610 (Revised 2013) — Using the Work of Internal Auditors

ISA 610 (Revised 2013) is an international pronouncement addressing how the external auditor evaluates and uses relevant work of internal audit, subject to applicable requirements. It addresses when and how an external auditor may use internal audit work and, where law permits and relevant conditions are met, direct assistance. The external auditor evaluates competence, objectivity and the work performed and retains sole responsibility for the audit opinion.