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[The following paragraph was codified as part of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures, in November 1972. It was amended by PCAOB Auditing Standard No. 3, Audit Documentation, effective for audits of fiscal years ending on or after November 15, 2004, and effective for other engagements conducted pursuant to the standards of the PCAOB, including reviews of interim information, in the first quarter ending after the first audit covered by Auditing Standard No. 3. See PCAOB Release No.2004-006.

Return to the current version.]

AU 543.12

When the principal auditor decides not to make reference to the audit of the other auditor, in addition to satisfying himself as to the matters described in paragraph .10, he should also consider whether to perform one or more of the following procedures:

  1. Visit the other auditor and discuss the audit procedures followed and results thereof.
  2. Review the audit programs of the other auditor. In some cases, it may be appropriate to issue instructions to the other auditor as to the scope of his audit work.
  3. Review the working papers of the other auditor, including the understanding of internal control and the assessment of control risk.

Copyright © 1999, 2001, 2003, American Institute of Certified Public Accountants, Inc.