CTHIn ForceLegislation
ASA 620 - Using the Work of an Auditor’s Expert - October 2009
Reference to the Auditor’s Expert in theReference to the Auditor’s Expert in the Auditor’s Report
Start here
Get a plain-English read of Reference to the Auditor’s Expert in the
Turn the raw legal text into a practical explanation grounded in ASA 620 - Using the Work of an Auditor’s Expert - October 2009.
Reference to the Auditor’s Expert in the Auditor’s Report
- The auditor shall not refer to the work of an auditor’s expert in an auditor’s report containing an unmodified opinion unless required by law or regulation to do so. If such reference is required by law or regulation, the auditor shall indicate in the auditor’s report that the reference does not reduce the auditor’s responsibility for the auditor’s opinion. (Ref: Para. A41)
- If the auditor makes reference to the work of an auditor’s expert in the auditor’s report because such reference is relevant to an understanding of a modification to the auditor’s opinion, the auditor shall indicate in the auditor’s report that such reference does not reduce the auditor’s responsibility for that opinion. (Ref: Para. A42)
* * *