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When external auditors request Direct Assistance (DA) under ISA 610 (Revised), the Audit Committee (in a Limited Company / LTD) or the Designated Partners (in a Limited Liability Partnership / LLP)—collectively referred to as Those Charged with Governance (TCWG)—play a critical oversight and contracting role.

While the external auditor is ultimately responsible for evaluating competence and directing the work, governance leaders must manage independence risks, approve resource allocation, and grant legal/operational authorization.

Core Responsibilities of the Audit Committee / Designated Partners

Responsibility Category	Specific Governance Action Required	ISA Standard & Governance Purpose
1. Executing Mandatory Written Agreements	Sign an official written agreement on behalf of the entity authorizing the internal auditors to follow the external auditor’s explicit instructions.	ISA 610.33(a): Formally binds the company not to intervene, obstruct, or influence the internal auditors while they perform work for external audit.
2. Reviewing Communications & Scope	Evaluate the external auditor’s planned nature, timing, and extent of direct assistance during pre-audit planning.	ISA 260 / ISA 610.31: Ensures the level of reliance is not excessive, preventing perceptions that external audit independence has been compromised.
3. Preserving Internal Audit Independence	Verify that internal auditors assigned to direct assistance are completely free from operational conflicts of interest (e.g., ensuring an auditor isn't testing a process they designed).	Safeguards internal audit objectivity and prevents self-review threats.
4. Jurisdictional & Regulatory Verification	Confirm whether local law or regional regulations permit direct assistance within the company's operating jurisdiction.	ISA 610.15: In several jurisdictions (e.g., the UK for public interest entities, or under SEC/PCAOB rules in certain contexts), direct assistance is heavily restricted or banned outright.
5. Resource Allocation & Budget Balancing	Approve the redirection of internal audit personnel from their standard internal audit plan to external audit tasks.	Protects the primary internal control oversight plan from being compromised or under-resourced during external audit season.

Key Execution Workflows for Governance Leaders

Executing the Entity Written Agreement The Audit Committee Chair or Managing/Designated Partner must formally execute a tripartite understanding. By signing this agreement, governance leaders explicitly undertake to:

• Permit internal auditors to act under the sole direction, supervision, and review of the external auditor for the specified tasks.
• Refrain from intervening in, modifying, or countermanding any work assigned by the external auditor.
• Allow internal auditors to report findings directly to the external audit team without prior filter or edit by executive management.

Evaluating Independence & Threat Warnings If an internal auditor alerts the Audit Committee or Designated Partners to a conflict of interest—such as management pressure regarding their assigned external audit work—governance leaders must step in immediately to reassign personnel or instruct external audit to perform the work directly.