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ASA 620 - Using the Work of an Auditor’s Expert - October 2009
Considerations for Agreement between theConsiderations for Agreement between the Auditor and an Auditor’s External Expert
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Considerations for Agreement between the Auditor and an Auditor’s External Expert
This Appendix lists matters that the auditor may consider for inclusion in any agreement with an auditor’s external expert. The following list is illustrative and is not exhaustive; it is intended only to be a guide that may be used in conjunction with the considerations outlined in this Auditing Standard. Whether to include particular matters in the agreement depends on the circumstances of the engagement. The list may also be of assistance in considering the matters to be included in an agreement with an auditor’s internal expert.