SA 600 — Using the Work of Another Auditor
SA 600 explained for CA Inter: principal vs component auditor, responsibilities, procedures & exam tips for May 2026 Paper 5 Auditing.
Paper 5 — Auditing & Ethics · Chapter
Using Work of Others (SA 600 series)
ICAI Standards on Auditing covering the auditor's reliance on the work of other auditors, internal auditors and experts. Expect 4–6 marks per attempt.
3 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
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SA 610 — Using the Work of Internal Auditors
SA 610 explained for CA Inter: when external auditors can rely on internal audit work, key conditions, and what's always off-limits. May 202
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SA 620 — Using the Work of an Auditor's Expert
SA 620 explained for CA Inter: when and how auditors use an expert's work, key responsibilities, and exam-ready examples for May 2026.
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