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CA Ravi Taori
determine how the other auditor's work will affect the audit. Further auditor's report should explicitly state the
reliance on such work.
2C. SA 600 Purpose: The purpose of SA 600 (Using the work of another auditor) is to establish standards for
situations where the principal auditor uses the work of another auditor with respect to the financial
information of one or more components included in the entity's financial information. This standard also
discusses the principal auditor's responsibility in relation to their use of the other auditor's work.
Exclusions
3. SA 600 Exclusions: SA 600 does not deal with instances where two or more auditors are appointed as joint
auditors, nor does it deal with the auditor’s relationship with a predecessor auditor.

(CNO-SA600.040) Acceptance as Principal Auditor
The Auditor would consider the following before accepting his work as principal auditor:
1. Materiality of Portion Audited by Principal Auditor: the materiality of the portion of the financial
information which the principal auditor audits.
2A. Degree of Knowledge of Components Business: the principal auditor's degree of knowledge regarding
the business of the components
2B. Additional Procedures: the performance of additional procedures as set out in this SA regarding the
components audited by other auditor(s) resulting in the principal auditor having significant participation in
such audit.
2C. Risk of Material Misstatement: the risk of material misstatements in the financial information of the
components audited by the other auditors.

(CNO-SA600.060) The Principal Auditor’s Procedures
Procedures to be performed by principal auditor when using the work of other auditor
Principle
1A. Reliance: Normally, the principal auditor can rely on the work of another appointed auditor for the
component.
1B. Advocacy : Ensure the work of the other auditor provides sufficient appropriate audit evidence.
Procedure
2A. Coordination: Advise the other auditor on the use of their work, ensuring coordination during the audit
planning stage.
2B. Significant Requirements: Notify the other auditor about significant accounting, auditing, and reporting
requirements and confirm their compliance.
2C. Special Considerations: Communicate specific areas needing special attention and procedures for
identifying inter-component transactions.
Timetable
3. Timetable: Inform the other auditor about the expected timetable for audit completion.
Principal auditor to review – written summary of other auditor’s procedures (Additional Procedures)
1A. Discussion: The principal auditor might discuss with the other auditor the audit procedures applied.
1B. Review Written Summary: review a written summary of the other auditor’s procedures and findings
which may be in the form of a completed questionnaire or checklist.
1C. Visit: The principal auditor may also wish to visit the other auditor.
2A. Determining NTE: Determining the nature, timing, and extent of procedures based on the specific
circumstances of the engagement and the materiality aspect.
2B. Competence: Only if he is not member of ICAI .Considering the professional competence of the other
auditor when determining the nature, timing, and extent of procedures. This knowledge may be enhanced by
reviewing the previous audit work of the other auditor.
The principal auditor should consider the significant findings of the other auditor.
Significant Findings: Consider significant findings of the other auditor.
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