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

The text of SA 600 (Using the Work of Another Auditor) describes its relationship with ISA 600 of the same title. Which statement matches the text?

The Standard is generally consistent, in all material respects, with ISA 600 'Using the Work of Another Auditor'. It is neither word-for-word identical nor contradictory, and it is not limited to cases outside ISA 600.

  1. AThe Standard is identical word for word to ISA 600
  2. BThe Standard is generally consistent, in all material respects, with ISA 600Correct
  3. CThe Standard contradicts ISA 600 on the use of another auditor's work
  4. DThe Standard applies only where ISA 600 does not apply

Explanation

The text states that the auditing standards in this SA are generally consistent, in all material respects, with those in ISA 600. This does not mean word-for-word identity, and it does not describe any contradiction or exclusivity.

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