Auditing Standard ASA 620 Using the WorkAuditing Standard ASA 620 Using the Work of an Auditor’s Expert (as Amended)

Auditing Standard ASA 620 Using the Work of an Auditor’s Expert (as Amended)

This compilation takes into account amendments made up to and including 5 November 2021 and was prepared on 31 March 2022 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 620 (October 2009) as amended by other Auditing Standards which are listed in the Table below.