Skip to main content
grasp.study
About
Explore
Pricing
Log in
Try it for free
Back to course
👋
Welcome to a Grasp lesson
Create a free account
to keep studying and create your own study path.
CA Final Audit Standards
·
Module 5
Group Audits and Using the Work of Others
1
Role of Group Engagement Partner in a Group Audit
Explain the role and responsibilities of a group engagement partner in a group audit, including acceptance and continuance decisions (SA 600).
2
Auditing Components and Component Auditors (SA 600)
Describe the procedures to understand a component and its environment, and to assess the competence of a component auditor (SA 600).
3
Auditing Component Auditors: Scope and Strategy
Determine the nature, timing, and extent of involvement in the work of component auditors.
4
Assessing Internal Audit Relevance and Reliance (SA 610)
Explain the factors for evaluating the internal audit function's relevance and the extent to which their work can be used by the external auditor (SA 610).
Evaluating Auditor's Experts (SA 620)
Describe the process of evaluating the competence and objectivity of an auditor's expert and the adequacy of their work (SA 620).
Previous module
Audit Evidence and Documentation
Next module
Communicating Key Audit Matters