Using the work of others
Whose Work Is It
You can divide responsibility or assume it, but using others never shrinks your own responsibility.
How the exam words it
- -The stem uses a component auditor, internal auditors, or a specialist.
- -It asks whether to reference the other party in the report.
- -A component auditor is not independent, or a specialist's work conflicts with the evidence.
- -It asks what the group engagement partner is responsible for.
The playbook
- 1Referencing a component auditor divides responsibility and is not a qualification, assuming responsibility means supervising and reviewing their work.
- 2Using internal auditors or a specialist never reduces the auditor's responsibility for the opinion.
- 3Do not reference the auditor's specialist in an unmodified report, and evaluate everyone's competence and objectivity first.
The trap
Treating a reference to a component auditor as a qualification, or thinking others reduce your responsibility. A reference divides responsibility, it does not qualify.
How the exam varies it
The same pattern, re-skinned along these axes:
Component auditor, internal auditors, or specialistDivide responsibility versus assume responsibilityWhether to reference the other party in the report
Drill this pattern
8 questions of Whose Work Is It from across the AUD topics. Clear it by getting 5 right with a streak of 3.