Group Audits & Using Others' Work

One-minute revision

• Group auditor either assumes responsibility (no reference) or makes reference (division of responsibility — still unmodified)
• Reference to a component auditor is NOT a qualification or scope limitation
• Internal audit: evaluate objectivity + competence + systematic approach; direct assistance barred for high-judgment areas and for issuers
• External auditor's responsibility for the opinion is never reduced; no report reference to internal audit
• Auditor's specialist referenced only if the work causes a modification (with permission)