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ASA 600 Using the Work of Another Auditor

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Main Features 
The Auditing Standard establishes mandatory requirements and provides explanatory guidance when an auditor uses the work of another auditor on the financial information of one or more components included in the financial report of an entity. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 600, which is available for download on the AUASB website