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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.
American Institute of Certified Public Accountants
Auditing -- Standards -- United States; Auditing, Internal -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Effect of an internal audit function on the scope of the independent auditor's examination; Statement on auditing standards, 009" (1975). Statements on Auditing Standards. 100.