Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants
Mar 19, 2013 | Handbooks, Standards, and Pronouncements
This final pronouncement reflects amendments to the IESBA's definition of “engagement team” in the Code of Ethics for Professional Accountants (the Code). The amendments clarify the relationship between an external auditor’s use of internal auditors to provide direct assistance on the external audit in accordance with the International Auditing and Assurance Standards Board (IAASB)’s International Standard on Auditing (ISA) 610 (Revised 2013), Using the Work of Internal Auditors, and the meaning of an engagement team under the Code.
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- Basis for Conclusions
- 2012 Handbook of the Code of Ethics for Professional Accountants
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Briefing Note for Global Sustainability Roundtables
- Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
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