Professional Review and

Training Center
(PRTC)
Considering Work of
Other Practitioners
(AT.2513)

Leomar R.
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

significa
nt

Significa (1) Group auditor or (2)

nt component auditor
(exceedi should perform necessary
ng 15%) procedures
DIY Drill Answers
DIY Drill Answers
 end of AT.2513
