ASA 620 - Using the Work of an Expert - April 2006
Reference to an Expert in the Auditor’s Reference to an Expert in the Auditor’s Report
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Reference to an Expert in the Auditor’s Report
25 When issuing an unmodified auditor’s report, the auditor shall not refer to the work of an expert.
26 Such a reference might be misunderstood to be a modification of the auditor’s opinion or a division of responsibility, neither of which is intended.
27 If, as a result of the work of an expert, the auditor decides to issue a modified auditor’s report, in some circumstances it may be appropriate in explaining the nature of the modification, to refer to or describe the work of the expert (including the identity of the expert and the extent of the expert’s involvement). In these circumstances, the auditor would ordinarily obtain the permission of the expert before making such a reference. If permission is refused and the auditor believes a reference is necessary, the auditor may need to seek legal advice.