April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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29AU-C 620 Using the Work of an Auditor's Specialist
SCOPE
AU-C 620 provides guidance regarding using the work of an expert in a field other than accounting or auditing, for example, a valuation expert, an actuary, or an expert in complex or unusual tax compliance issues. (AU-C 620.01-.02 and 620.A1)
Examples of Use of a Specialist
The following are examples of common uses of specialists:
- Determination of postemployment and postretirement benefit–related amounts by an actuary
- Determination of environmental cleanup obligations by an environmental consultant
- Determination of oil and gas reserves by a petroleum engineer
- Valuation of a financial institution's real estate investments or real estate collateral by an appraiser
- Determination of loss reserves of an insurance company by an actuary
The auditor is not required to use a specialist automatically whenever the client has engaged a ...
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