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ISA 600: Using the work of another auditor

ISA 600: Using the work of another auditor
The principal auditor has responsibility for the opinion on the group financial statements. In
most countries this responsibility is not diminished by reliance on the work of the other
auditors of the subsidiary companies or associates. The auditors of the subsidiary
companies are a source of evidence only.
The principal auditor must decide how much reliance he will place on the work performed by
these other auditors. In order to do this he will consider the qualifications, experience and
resources of the other auditors.
 Generally the principal auditor should have the right to ask the other company auditors for
all reasonable information and explanations required to form the audit opinion. ISA 600
states that the other auditors should co-operate with the principal auditor.

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