31386 paragraphs found
Matters relevant to evaluating the competence, capabilities and objectivity of the auditor’s expert include whether that expert’s work is subject to technical performance standards or other professional or industry requirements, for example, ethical …
Other matters that may be relevant include: The relevance of the auditor’s expert’s competence to the matter for which that expert’s work will be used, including any areas of specialty within that expert’s field. For example, a particular actuary may …
A broad range of circumstances may threaten objectivity, for example, self-interest threats, advocacy threats, familiarity threats, self-review threats, and intimidation threats. Such threats may be addressed by eliminating the circumstances that create …
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. …
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 …