The International Auditing and Assurance
Standards Board (IAASB) is seeking feedback on its proposed
enhanced standard on using internal auditors’ work during an

The updated standard, ISA 610 (Revised) Using
the Work of Internal Auditors, aims to enhance the external
auditors’ performance with a stronger framework for evaluating and
using the work of internal auditors.

The revision comes in recognition of the
evolving practices of internal auditing standards and the
relationship between external and internal auditors.

 “Through our revision of ISA 610, we
believe external auditors will be better equipped to evaluate
opportunities for effective coordination with internal auditors,”
IAASB chairman Arnold Schilder said.

Also for comment are related enhancements to
the external auditor’s required considerations of the internal
audit function in ISA 315 (Revised), Identifying and Assessing the
Risks of Material Misstatement through Understanding the Entity and
Its Environment.

Deadline to comment on both is 15 November