When an auditor’s expert’s work involves the use of source data that is significant to that expert’s work, procedures such as the following may be used to test that data: Verifying the origin of the data, including obtaining an understanding of, and where …

In many cases, the auditor may test source data.  However, in other cases, when the nature of the source data used by an auditor’s expert is highly technical in relation to the expert’s field, that expert may test the source data.  If the auditor’s expert …

Inadequate Work (Ref: Para. 13 ) …

If the auditor concludes that the work of the auditor’s expert is not adequate for the auditor’s purposes and the auditor cannot resolve the matter through the additional audit procedures required by paragraph 13, which may involve further work being …

In some cases, law or regulation may require a reference to the work of an auditor’s expert, for example, for the purposes of transparency in the public …

  Information obtained by the auditor to support an appropriate basis for the identification and assessment of risks, and the design of further audit procedures, may be obtained through enquiries of management and those responsible for financial …

It may be appropriate in some circumstances to refer to the auditor’s expert in an auditor’s report containing a modified opinion, to explain the nature of the modification.  In such circumstances, the auditor may need the permission of the auditor’s …