Step D. Audit evidence

D6. The Work Of Others

a) Discuss why auditors rely on the work of others.

b) Discuss the extent to which external auditors are able to rely on the work of experts, including the work of internal audit.

c) Explain the audit considerations relating to entities using service organisations.

d) Explain the extent to which reference to the work of others can be made in the independent auditor’s report.