ISA (UK and Ireland) 610 (revised June 2013) – Using the work of internal auditors (2013)
The FRC has published a new version of this standard, effective for audits of financial statements for periods commencing on or after 17 June 2016. Earlier adoption is permitted.
The FRC issued this revised standard which deals with the external auditor's responsibilities if using the work of internal auditors. It supersedes ISA (UK and Ireland) 610 Using The Work Of Internal Auditors (with effect from 5 December 2010) with effect for audits of financial statements for periods ending on or after 15 June 2014.