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ASA 620 - Using the Work of an Auditor’s Expert - October 2009
The Competence, Capabilities and ObjectiThe Competence, Capabilities and Objectivity of the Auditor’s Expert
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The Competence, Capabilities and Objectivity of the Auditor’s Expert
- The auditor shall evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s purposes. In the case of an auditor’s external expert, the evaluation of objectivity shall include enquiry regarding interests and relationships that may create a threat to that expert’s objectivity.
(Ref: Para. A14-A20)