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CA Final · Advanced Auditing, Assurance and Professional Ethics · Group Audits

A junior reviewer notes that SA 600 Using the Work of Another Auditor is described in the Standard as having a particular relationship to ISA 600. Which statement correctly reflects the Standard's text?

The Standard states that its auditing standards are generally consistent, in all material respects, with ISA 600 Using the Work of Another Auditor. It does not claim to be identical word for word, to be unrelated, or to override the international standard.

  1. AIt is identical to ISA 600 word for word
  2. BIt has no relationship to ISA 600
  3. CIt is generally consistent with ISA 600 in all material respectsCorrect
  4. DIt overrides ISA 600 for all international audits

Explanation

The compatibility note says the auditing standards in this SA are generally consistent, in all material respects, with ISA 600 Using the Work of Another Auditor. It does not claim word-for-word identity, nor that it overrides ISA 600.

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