If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor’s expert. (Ref: Para. A4-A9 …

The nature, timing and extent of the auditor’s procedures with respect to the requirements in paragraphs 9-13 of this Auditing Standard will vary depending on the circumstances. In determining the nature, timing and extent of those procedures, the auditor …

The auditor shall evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s purposes.  In the case of an auditor’s external expert, the evaluation of objectivity shall include enquiry regarding …

The auditor shall obtain a sufficient understanding of the field of expertise of the auditor’s expert to enable the auditor to: (Ref: Para. A21-A22 ) Determine the nature, scope and objectives of that expert’s work for the auditor’s purposes; and Evaluate …

The auditor shall agree, in writing when appropriate, on the following matters with the auditor’s expert: (Ref: Para. A23-A26 ) The nature, scope and objectives of that expert’s work; (Ref: Para. A27 ) The respective roles and responsibilities of the …

The auditor shall evaluate the adequacy of the auditor’s expert’s work for the auditor’s purposes, including: (Ref: Para. A32 ) The relevance and reasonableness of that expert’s findings or conclusions, and their consistency with other audit evidence; …

If the auditor determines that the work of the auditor’s expert is not adequate for the auditor’s purposes, the auditor shall: (Ref: Para. A40 ) Agree with that expert on the nature and extent of further work to be performed by that expert; or Perform …

The auditor shall not refer to the work of an auditor’s expert in an auditor’s report containing an unmodified opinion unless required by law or regulation to do so.  If such reference is required by law or regulation, the auditor shall indicate in the …

If the auditor makes reference to the work of an auditor’s expert in the auditor’s report because such reference is relevant to an understanding of a modification to the auditor’s opinion, the auditor shall indicate in the auditor’s report that such …

Expertise in a field other than accounting or auditing may include expertise in relation to such matters as: The valuation of complex financial instruments, land and buildings, plant and machinery, jewellery, works of art, antiques, intangible assets, …