The evaluation of whether the threats to objectivity are at an acceptable level may depend upon the role of the auditor’s expert and the significance of the expert’s work in the context of the audit.  In some cases, it may not be possible to eliminate …

When evaluating the objectivity of an auditor’s external expert, it may be relevant to: Enquire of the entity about any known interests or relationships that the entity has with the auditor’s external expert that may affect that expert’s objectivity. …

Automated Tools and Techniques (Ref: Para. 14 ) …

The auditor may obtain an understanding of the auditor’s expert’s field of expertise through the means described in paragraph A7 , or through discussion with that …

Aspects of the auditor’s expert’s field relevant to the auditor’s understanding may include: Whether that expert’s field has areas of specialty within it that are relevant to the audit (see paragraph A17 ). Whether any professional or other standards and …

The nature, scope and objectives of the auditor’s expert’s work may vary considerably with the circumstances, as may the respective roles and responsibilities of the auditor and the auditor’s expert, and the nature, timing and extent of communication …

The matters noted in paragraph 8 may affect the level of detail and formality of the agreement between the auditor and the auditor’s expert, including whether it is appropriate that the agreement be in writing. For example, the following factors may …

The agreement between the auditor and an auditor’s external expert is often in the form of an engagement letter.  Appendix 1 lists matters that the auditor may consider for inclusion in such an engagement letter, or in any other form of agreement with an …

When there is no written agreement between the auditor and the auditor’s expert, evidence of the agreement may be included in, for example: Planning memoranda, or related working papers such as the audit program. The policies and procedures of the …

Nature, Scope and Objectives of Work (Ref: Para. 11(a) ) …