April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Auditing Standards (SAS) 122. |
Source: AU-C 620.06
AU-C Section 620.04 states that:
…the objectives of the auditor are
- to determine whether to use the work of an auditor's specialist and
- if using the work of an auditor's specialist, to determine whether that work is adequate for the auditor's purposes.
The auditor should consider the following to evaluate whether the specialist has the necessary qualifications: