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Sai Sankar asked 1 month ago

 prinicipal Auditor is not responsible for the work done by other auditor  except if he has suspicion about the work performed by other auditor. 
It means if PA has doubt on Other Auditors work, PA is responsibe
Sir, Please explain highlighted content with example
 

1 Answers
RaviRavi Staff answered 1 month ago

in general principal auditor is not responsible for work done by branch auditor (other auditor)
but if he had suspicion such as branch auditor didnt visit branch, spent less time, inadequate team, big variations in data etc and then also if principal auditor didnt collect sufficient evidence that branch auditor has performed his work properly then he will also be responsible 

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