Statements on Auditing Standards

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Description

The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.

Publication Date

1975

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Standards -- United States; Auditing, Internal -- Standards -- United States

Disciplines

Accounting | Taxation

Effect of an internal audit function on the scope of the independent auditor's examination; Statement on auditing standards, 009

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