ACCA AA · Chapter 3 · Question 8 of 8
Where law permits internal auditors to provide direct assistance to the external auditor, which of the following tasks must the external auditor NOT assign to them under ISA 610?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Assessing the risks of material misstatement for the audit
Explanation
ISA 610 prohibits using internal auditors for direct assistance on procedures that involve significant judgements, such as assessing risks of material misstatement, or that relate to higher assessed risks where judgement is more than limited. Routine, well-specified procedures under the external auditor's direction, supervision and review may be assigned. Some jurisdictions prohibit direct assistance altogether.
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