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Brian Schuchart is a CPA and Senior Finance Business Partner. His professional experience includes senior management roles with NBC Sports, Virtual Health, and the Children's Hospital of Philadephia.
Auditing standard AU-C Section 322 The Auditor's Consideration of the Internal Audit Function covers what the external auditor's ability to rely on the work of internal auditors. According to the standard, the two parties (internal and external auditors) can: hold periodic meetings, schedule audit work, provide access to the internal auditors' working papers, reviewing audit reports, and discussing possible accounting and auditing issues.

Brian Schuchart is a CPA and Senior Finance Business Partner. His professional experience includes senior management roles with NBC Sports, Virtual Health, and the Children's Hospital of Philadephia.
"As an internal auditor, I would interact with the company's external auditors in several ways. First, we would work together to schedule audit work and hold several planning and review meetings. I would also provide access to our working papers and other files as needed. Additionally, we would discuss any accounting issues discovered during the audit."

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We would work together to schedule audit work and hold several planning and review meetings. I would also provide access to our working papers and other files as needed. Additionally, we would discuss any accounting issues discovered during the audit.
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Written by Brian Schuchart
25 Questions & Answers • Internal Auditor

By Brian

By Brian