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ASA 620 - Using the Work of an Auditor’s Expert - October 2009
Agreement with the Auditor’s ExpertAgreement with the Auditor’s Expert
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Agreement with the Auditor’s Expert
- The auditor shall agree, in writing when appropriate, on the following matters with the auditor’s expert: (Ref: Para. A23-A26)
- The nature, scope and objectives of that expert’s work;
(Ref: Para. A27) - The respective roles and responsibilities of the auditor and that expert; (Ref: Para. A28-A29)
- The nature, timing and extent of communication between the auditor and that expert, including the form of any report to be provided by that expert; and (Ref: Para. A30)
- The need for the auditor’s expert to observe confidentiality requirements. (Ref: Para. A31)
- The nature, scope and objectives of that expert’s work;