Anish KodlaAnish Kodla asked 7 months ago
1 Answers
RaviRavi Staff answered 7 months ago

If other auditor / branch auditor is CA no need to evaluate his competence, if he is other than CA, which is possible in foreign branches then evaluate is competence.
Para 11 of SA 600
When planning to use the work of another auditor, the principal auditor should consider the professional competence of the other auditor in the context of specific assignment if the other auditor is not a
member of the Institute of Chartered Accountants of India.