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Explain me SA 600 work of Another Auditor

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

Explain me SA 600 work of Another Auditor

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2 Answers
Data?1494421730 answered

Dear Friend > SA – 600 “Using the Work of Another Auditor”

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Open uri20170510 32134 s5bvk0?1494421637 answered

Dear Amit, > SA 600: Using the work of Another Auditor matter and provision of SA 600 work of Another Auditor is as follow NEED When the principal auditor uses the work of another auditor, the principal auditor should determine how the work of other auditor will affect the audit MATTER OF SA Auditor should consider professional competence of other auditor in the context of specific assignment if the other auditor is not a Chartered Accountant. Auditor should inform other auditor of matters such as areas requiring special consideration, procedures for identification of inter–component transactions and significant accounting, auditing and reporting requirements Auditor should consider significant findings of other auditor. There should be proper co–ordination and communication between the two auditors When the principal auditor concludes that work of other auditor cannot be used and s/he has not been able to perform sufficient additional procedures regarding financial information of the component audited by other auditor, s/he should express a qualified opinion or disclaimer of opinion because there is a limitation on the scope of audit RESPONSIBLITY The principal auditor would not be responsible in respect of the work entrusted to other auditors Regards, Arjun

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