Using the Work of Internal Auditors
International Standard on Auditing (ISA) 610 deals with the external
auditor’s responsibilities if using the work of internal auditors.
ISA (Ireland) 610 is effective for the audits of financial statements for periods
commencing on or after 17 June 2016, for which opinions are issued on or after 1
ISA (Ireland) 610 (Updated October 2022)