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ASA 610 Considering the Work of Internal Audit

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Main Features 
This Auditing Standard provides mandatory requirements and explanatory guidance to external auditors in considering the work of internal audit. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 610, which is available for download on the AUASB website