INTERNATIONAL STANDARD ON AUDITING 600

SPECIAL CONSIDERATIONS—AUDITS OF GROUP FINANCIAL STATEMENTS (INCLUDING THE WORK OF COMPONENT AUDITORS)

Scope of this ISA

The International Standards on Auditing (ISAs) apply to group audits. This ISA  deals  with  special  considerations  that  apply  to  group  audits,  in  particular those that involve component auditors.

An auditor may find this ISA, adapted as necessary in the circumstances, useful when that auditor involves other auditors in the audit of financial statements that are not group financial statements. For example, an auditor may  involve  another  auditor  to  observe  the  inventory  count  or  inspect  physical fixed assets at a remote location.

INTERNATIONAL STANDARD ON AUDITING 610

USING THE WORK OF INTERNAL AUDITORS

Scope of this ISA

This International Standard on Auditing (ISA) deals with the external auditor’s responsibilities  relating  to  the  work  of  internal  auditors  when  the  external  auditor has determined, in accordance with ISA 315 that the internal audit function is likely to be relevant to the audit.

This  ISA  does  not  deal  with  instances  when  individual  internal  auditors  provide  direct  assistance  to  the  external  auditor  in  carrying  out  audit  procedures.

INTERNATIONAL STANDARD ON AUDITING 620

USING THE WORK OF AN AUDITOR’S EXPERT

Scope of this ISA

This International Standard on Auditing (ISA) deals  with  the  auditor’s  responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence. 

This ISA does not deal with: (a)Situations where the engagement team includes a member, or consults an  individual  or  organization,  with  expertise  in  a  specialized area  of  accounting or auditing, which are dealt with in ISA 220;1 or (b)The  auditor’s  use  of  the  work  of  an  individual  or  organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial statements (a management’s expert), which is dealt with in ISA 500.

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