Sa 610 reporting – Auditguru

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Shyam asked 3 years ago

While complying with SA 610 the principal auditor has applied all the procedures and have relied on other auditors report that there are no material misstatements and has given and unmodified opinion on the consolidated financial statements report, now if in future there is any fraud detected in the branch then who will be responsible for it

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Ravi Staff answered 3 years ago

first of all sa 600 is applicable
each individual auditor of component is responsible for their own work
division of responsibility is explained in omp in auditor’s report