Under the following circumstances the practitioner should not
rely on the work of others:
- The person on whom we want to rely is not independent in his
capacity and in relation to the organization in the past or
present, which means he is having his own interest in the
organization such as a director, partner, voting rights of the
major portion in the company any other ways as such
- There should be a written communication and the understanding
of the level of work and its assurance when it lacks such
communication we should not rely on.
- The source data used to arrive the conclusion or to prepare the
report on which we want to rely shall be accurate, once the source
data is lacking the proper internal controls or the data used is
not authorized or unmodified data as per the latest changes then
its not a proper base to rely on
- In order to rely on we should prepare a questionnaire and
ensure the applicable laws and provisions and rules are implemented
and prepared as per such all, it should be monitored on a timely
basis.
- The proper coordination between the person on whom we are going
to rely on should be maintained.