ASA 620 - Using the Work of an Auditor’s Expert - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| A18 | Amended | ASA 2020‑2 [48] |
| A19 | Amended | ASA 2020‑2 [49] |
| A4 | Amended | ASA 2020‑1 [205] |
| A4 | Amended | ASA 2021‑5 [31] |
| 2Footnote 1 | Amended | ASA 2021-1 [95] & [96] |
| 8 | Amended | ASA 2021-1 [97] |
| A6 | Amended | ASA 2021-1 [98] |
| A6Footnote 5 | Amended | ASA 2021-1 [99] |
| A7Footnote 7 | Amended | ASA 2021-1 [100] |
| A10 | Amended | ASA 2021-1 [101] |
| A11 and sub-heading | Amended | ASA 2021-1 [102] |
| A11Footnotes 9 and 10 | Amended | ASA 2021-1 [103] |
| A12 | Amended | ASA 2021-1 [104] |
| Renumbering of footnotes | Amended | ASA 2021-1 [105] |
| A13 | Amended | ASA 2021-1 [106] |
| A15 | Amended | ASA 2021-1 [107] |
| A26 | Amended | ASA 2021-1 [108] |
AUTHORITY STATEMENT
Auditing Standard ASA 620 Using the Work of an Auditor's Expert (as amended to 5 November 2021) is set out in paragraphs Aus 0.1 to A42 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 620 Using the Work of an Auditor's Expert, issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard-setting board of the International Federation of Accountants (IFAC).