Audit CA Inter Class 25 | SA 610
Автор: CA Tara Chand Agarwal
Загружено: 2026-02-14
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SA 610 – Using the Work of Internal Auditors | Complete CA Final Audit Lecture
👨🏫 By CA Tara Chand Agarwal
In this detailed and exam-oriented lecture on SA 610 (Revised), we cover the complete understanding of “Using the Work of Internal Auditors” as per Standards on Auditing issued by the Institute of Chartered Accountants of India (ICAI).
This session is specially designed for CA Final Audit students and practicing professionals who want conceptual clarity along with practical application.
📘 What You Will Learn in This Class:
✅ Objective and Scope of SA 610
✅ Definition of Internal Audit Function
✅ External
✅ This
Both
Technical Competence
Yes
✅ When can External Auditor use Internal Auditor’s work?
✅ Direct Assistance – Conditions & Restrictions
✅ Documentation Requirements
✅ Important Amendments & Exam-Focused Points
✅ Practical
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