CTHIn ForceLegislation
ASA 620 - Using the Work of an Auditor’s Expert - October 2009
ConfidentialityConfidentiality
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Confidentiality
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The need for the auditor’s expert to observe confidentiality requirements, including:
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The confidentiality provisions of relevant ethical requirements that apply to the auditor.
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Additional requirements that may be imposed by law or regulation, if any.
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Specific confidentiality provisions requested by the entity, if any.