Obligation of internal auditor

Sir, The SA 230 says , internal auditor is not duty bound to give the documents to the external auditor. But in SA 210 , the engagement letters includes that the management should give access to all the persons within the entity in order to obtain audit evidence. Please clarify me sir.

saravanan k

saravanan k

CA Inter


13-Nov-20 14:36


Answers (1)

Some times internal auditor may not be within the entity. Also It is ultimately the responsibility of management to get docs to the external auditor.

Suraj Lakhotia

Suraj Lakhotia


13-Nov-20 15:42