SA 600- Using the Work of Another Auditor SA 200 Reference Despite delegating work or using work of other auditors/experts, the auditor is responsible for the final opinion. Can rely on others' work, provided he exercises adequate skill and care and is not aware of any reason to believe that he should not have so relied.
31 SA 600 Using the Work of Another Auditor
31 SA 600 Using the Work of Another Auditor
31 SA 600 Using the Work of Another Auditor
SA 600- Using the Work of Another Auditor SA 200 Reference Despite delegating work or using work of other auditors/experts, the auditor is responsible for the final opinion. Can rely on others' work, provided he exercises adequate skill and care and is not aware of any reason to believe that he should not have so relied.