Joint audit

"each joint auditor is entitled to rely on the work performed by another joint auditor and need not review the work performed by others"
what is the meaning of this?
Replies (2)
Quick Summary
In a joint audit, the workload is divided amongst the participating auditors. The principle suggests that each qualified auditor can rely on the work completed by their fellow joint auditor, without needing to re-perform or extensively review it. This is based on the mutual professional respect and the expectation that each auditor has diligently completed their assigned tasks.

In joint audit, the audit work is divided among the auditors according to the nature of assets, liabilities, expenses etc. Each auditor is responsible for their own work. But as a whole each auditor might review their work for understanding
Each auditor being a qualified CA, it's always expected, that he must have performed his part of work diligently, so in order to respect the profession, each auditor relies upon the work of another auditor, without believing that other auditor might have not performed his work deligently

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