Professional Review and

Training Center (PRTC)

Considering Work of Other

Practitioners
(AT.2513)

Leomar R. Cabarles
Outline
Outline
Initial Audit
Engagements –
Opening Balances
Initial Audit
Initial Audit and
and Opening
Opening Balances
Balances
Audit Objectives
Audit Objectives and
and Procedures
Procedures
Audit Procedures
Audit Procedures
Audit Opinions
Audit Opinions
Audit Considerations
about Service
Organization
Service Auditor’s
Service Auditor’s Report
Report
Consideration of
Consideration of Service
Service Auditor
Auditor
Auditing Risk
Auditing Risk of
of Using
Using Service
Service Organization
Organization
Using the Work
of Internal
Auditors
Determining Adequacy
Determining Adequacy of
of IA’s
IA’s Work
Work
Using the Work
of an
Auditor’s Expert
Considering Use
Considering Use of
of Expert’s
Expert’s Work
Work
Audits of Group F/S—
Including Work of
Component
Auditors
 Auditing Component
Auditing Component

Not Analytical procedures

significant
Significant (1) Group auditor or (2)
(exceeding component auditor should
15%) perform necessary procedures
DIY Drill Answers
DIY Drill Answers
 end of AT.2513 