Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants

    Filter By

     
     
     

    Handbooks, Standards, and Pronouncements

    IESBA

    Published: Mar 19, 2013
    6 Pages

    ISBN 978-1-60815-143-1

    English

     

    Find more publications & resources related to:
    IESBA, Code of Ethics

    Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants

    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.

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.

     

    Related Resources

     
     
     
 

Important Note: Please read our website Terms of Use.

ALL RIGHTS ARE RESERVED. You may not reproduce, store or transmit in any form or by any means, electronic or otherwise, including photocopying, recording, or storage in any type of reference or information retrieval system, nor may you translate, modify or create derivative works or adaptations based on the text of any file, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to permissions@ifac.org. See also Permissions Information.