CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-9

Determining the Need to Use the Work of an Expert....... 10-11

Competence and Objectivity of the Expert.............. 12-16

Scope of the Expert’s Work....................... 17-18

Evaluating the Work of the Expert................... 19-24

Reference to an Expert in the Auditor’s Report........... 25-27

Conformity with International Standards on Auditing...... 28