April 2023
Intermediate to advanced
1056 pages
34h 59m
English
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)
The following are examples of common uses of specialists:
The auditor is not required to use a specialist automatically whenever the client has engaged a specialist. ...