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Dear Sir,
In off-shoring of audit work an audit firm create its own office in other countries to audit branches of client Co , or whether contract with other local firm to performed some audit procedures on behalf of it ?
Offshoring audit work is not in the syllabus. Using the work of other auditors is only examinable in the context of group audits (component auditors in ISA 600) and internal audit (ISA 610).
Dear Sir
Plz can you confirmed me , that it is not a part of syllabus because it is tested in 6/15 attempt and question name Bunk in part # (b).
I think it might be a part of current issue for audit work .
I stand corrected that an “off-shoring arrangement” was mentioned in the scenario – but, as is generally the case in exam scenarios, what this means is explained. The overseas office is described as “of Bunk & Co” – so yes, it’s its own office.
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