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ASA 620 - Using the Work of an Auditor’s Expert - October 2009
The Auditor’s Responsibility for the AudThe Auditor’s Responsibility for the Audit Opinion
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The Auditor’s Responsibility for the Audit Opinion
- The auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the auditor’s use of the work of an auditor’s expert. Nonetheless, if the auditor using the work of an auditor’s expert, having followed this Auditing Standard, concludes that the work of that expert is adequate for the auditor’s purposes, the auditor may accept that expert’s findings or conclusions in the expert’s field as appropriate audit evidence.