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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Apr 2013

    Date compiled: 23 Jun 2020

Amendment

  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

New version not yet mandatory

  • 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

Previous version

  • ISA (NZ) 610 (Revised) – Effective on
    1 Jan 2014

    Date of issue: Apr 2013

    Date compiled: 1 Nov 2013