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Topic 5 PDF
Topic 5 PDF
Topic 5 PDF
Work Of An Expert
ISA 620 -The auditor has sole responsibility for the
opinion expressed and that responsibility is not
reduced by the work of an auditors’ expert.
If an auditor using the work of an expert concludes
that the work of that expert is adequate for the
auditor’s purposes, then the expert’s findings or
conclusions may be accepted as appropriate audit
evidence.