L17 | Internal Audit & SA 610: Work of Internal Auditors | CA Inter Audit Revision |CA Shouryam

Описание: Understand how internal audit and statutory audit work together under SA 610 in this focused CA Inter session.

• When and how external auditors can use the work of internal auditors
• Evaluating internal audit’s objectivity, competence, and quality of work
• Deciding the extent of reliance vs. performing independent procedures
• Practical scenarios: internal control testing, routine checks, and risk-based areas
• Limits of reliance – what external auditors cannot delegate to internal audit

Perfect for CA Inter students who want clarity on internal audit’s role, SA 610 exam questions, and real-life coordination between internal and statutory auditors.

👥 Best for:
CA Inter students appearing for Jan/May/Nov attempts
Fast-Track Audit learners & revision seekers

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