ISA (NZ) 610 (Revised)

Using the Work of Internal Auditors

Deals with the external auditor’s responsibilities if using the work of internal auditors.

This includes:

  1. using the work of the internal audit function in obtaining audit evidence; and
  2. using internal auditors to provide direct assistance under the direction, supervision and review of the external auditor.

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 610 (Revised 2013) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2014

    Date compiled: 22 Jun 2021

Amendment

  • Conforming Amendments arising from Quality Management Project – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

New version not yet mandatory

  • ISA (NZ) 610 (Revised 2013) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Apr 2013

    Date compiled: 15 May 2022

Previous version

  • ISA (NZ) 610 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Apr 2013

    Date compiled: 23 Jun 2020