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Using the work of others

AUD Chapter 16 · Area II · Blueprint II.F

No auditor does everything alone. Internal auditors, IT auditors, valuers, actuaries and other audit firms all contribute. The Blueprint names six parties and asks the same three things about each: what factors decide how far you can use their work, what the scope of that work is, and what you must do and document before relying on it.

In this chapter

1. One rule for everyone: check before you rely
2. Internal audit: using their work
3. Internal audit: direct assistance
4. The auditor's specialist and the IT auditor
5. Management's specialist
6. Group audits: component auditors and referred-to auditors
7. What to document

This chapter has 7 lessons, 50 practice MCQs with explanations and 10 simulations, plus flashcards and a recall sheet.

What this chapter covers

• Internal audit
• IT auditors
• the auditor's specialist and management's specialist
• component auditors and referred-to auditors

Chapter 15: Assessing and responding to the risk of material misstatement · Chapter 17: Special risk areas at the planning stage