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ASA 620 - Using the Work of an Auditor’s Expert - October 2009
Obtaining an Understanding of the Field Obtaining an Understanding of the Field of Expertise of the Auditor’s Expert
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Obtaining an Understanding of the Field of Expertise of the Auditor’s Expert
- The auditor shall obtain a sufficient understanding of the field of expertise of the auditor’s expert to enable the auditor to:
(Ref: Para. A21-A22)- Determine the nature, scope and objectives of that expert’s work for the auditor’s purposes; and
- Evaluate the adequacy of that work for the auditor’s purposes.