Hi Kim
ISA 610 states that internal audit can be involved in substantive
procedures only in areas where only limited judgement is required.
can u give us an example of what sort of substantive procedures they can help and areas they are not allowed to provide for judgment.
Ask the Tutor ACCA AAA
Work of IA
4y ago#1Inventory count at locations not regarded as high risk.
Other physical verification - e.g. PPE (again not if regarded as high risk) at certain locations.
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