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ASA 620 - Using the Work of an Auditor’s Expert - October 2009
Determining the Need for an Auditor’s ExDetermining the Need for an Auditor’s Expert
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Determining the Need for an Auditor’s Expert
- If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor’s expert. (Ref: Para. A4-A9)