Page 154 - CA Inter Audit PARAM

CA Ravi Taori
Examples of procedures in which CA Mukul shall not use internal auditor to provide direct assistance to him
are: -

(i) Procedures which involve making significant judgments in the audit;

(ii) Procedures relating to higher assessed risks of material misstatement where the judgment required in
performing the relevant audit procedures or evaluating the audit evidence gathered is more than
limited.

(iii) Procedures relating to work with which the internal auditors have been involved and which has already
been, or will be, reported to management or those charged with governance by the internal audit
function; or

(iv) Procedures relating to decisions the external auditor makes in accordance with this SA regarding the
internal audit function and the use of its work or direct assistance.

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