# SA 610: Direct Assistance

## What is Direct Assistance?

Direct Assistance means using internal auditors to perform audit procedures under the direction, supervision and review of the external auditor.

This is fundamentally different from relying on existing IA work:

	Using IA Work	Direct Assistance
What exists	IA has already completed procedures	IA performs new procedures specifically for the EA
EA's role	Reviews existing outputs	Directs, supervises and reviews in real time
Timing	IA work pre-dates EA's reliance	IA works alongside the EA's audit

## Restrictions on Direct Assistance

### Legal / Regulatory Prohibition

The external auditor may be prohibited by law or regulation from obtaining direct assistance from internal auditors. In such cases, direct assistance is not permissible regardless of the quality of the IA function.

### SA 610 Restrictions

SA 610 specifies further circumstances in which the EA shall not use direct assistance to perform audit procedures — including areas involving significant judgment or high assessed risk.

### Pre-Conditions Before Using Direct Assistance

Before using direct assistance, the EA must satisfy certain pre-conditions set out in SA 610 (covering objectivity and competence of the specific internal auditors involved, and the nature of the procedures to be performed).

## Key Principle

> The external auditor retains full and sole responsibility for the audit opinion at all times — even when internal auditors perform procedures under direct assistance. Internal auditors act under the EA's authority; they are not co-auditors.

Worked example

### Example 1

Direct Assistance in Practice: The external auditor of a large manufacturing company assigns two internal audit team members to send debtor confirmation letters to 200 accounts and follow up on replies. The EA provides specific written instructions, reviews all responses and working papers, and takes responsibility for the conclusions drawn. This is direct assistance.

### Example 2

Legal Prohibition Scenario: Under regulations applicable to a listed banking company, the external auditor is prohibited from using internal audit staff for direct assistance. Even though the bank's IA team is highly competent and objective, the EA must perform all required procedures using only the EA's own engagement team.

⚠️ Common exam mistakes

Confusing direct assistance with using IA work — direct assistance means the EA instructs internal auditors to perform specific new procedures; using IA work means relying on procedures the IA has already performed independently.
Believing the EA's responsibility is shared with internal auditors when direct assistance is used — sole responsibility always remains with the EA.
Ignoring the possibility of a legal prohibition on direct assistance — always verify whether applicable law or regulation restricts the use of internal auditors for direct assistance on the specific engagement.

Reference:

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Direct Assistance: Meaning, Restrictions and Key Principle

Worked example

⚠️ Common exam mistakes