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CS Professional · Internal and Forensic Audit · Internal Audit Engagements and Planning

An external auditor uses internal auditors of Vindhya Cements Ltd to provide direct assistance. Which item must be included in the audit documentation under SA 610 (Revised)?

The audit documentation must include the working papers prepared by the internal auditors who provided direct assistance. SA 610 (Revised) also requires the evaluation of objectivity threats and competence, the basis for the work assigned, review details and the written agreements.

  1. AOnly the final report of the internal auditors, without their working papers
  2. BThe working papers prepared by the internal auditors who provided direct assistanceCorrect
  3. CManagement's opinion on the competence of the internal auditors
  4. DA list of the internal auditors' salaries

Explanation

SA 610 (Revised) requires documentation of threats to objectivity and competence evaluation, basis for nature and extent of work, reviewer details, written agreements, and the working papers prepared by the internal auditors giving direct assistance. A final report alone is insufficient.

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