Paragraph 6: Using the work of others

The professional practice standard relating to obtaining an understanding of and making use of the work of the internal audit, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACTICE STANDARD RELATING TO AWARENESS AND USE OF INTERNAL AUDIT WORK Introduction 1. When the entity has an internal audit, the statutory auditor becomes familiar with its operation and the objectives assigned to it. He may use the work…

The professional practice standard relating to the intervention of an expert, approved by the Minister of Justice, is shown below: NEP-620. NEP-620 Intervention by an expert Introduction 01. Pursuant to the provisions of article L. 823-13 of the French Commercial Code and Article 7 of the profession’s Code of Ethics, the statutory auditor may call on the services of an expert of his choice when certain controls that are essential…

The standard of professional practice relating to the use of the work of a chartered accountant intervening in the entity, approved by the Minister of Justice, is shown below: PROFESSIONAL PRACTICE STANDARD RELATING TO THE USE OF THE WORK OF A PUBLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his…