31386 paragraphs found
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 …
It may often be relevant when agreeing on the nature, scope and objectives of the auditor’s expert’s work to include discussion of any relevant technical performance standards or other professional or industry requirements that the expert will …
Agreement on the respective roles and responsibilities of the auditor and the auditor’s expert may include: Whether the auditor or the auditor’s expert will perform detailed testing of source data. Consent for the auditor to discuss the auditor’s expert’s …
Agreement on the respective roles and responsibilities of the auditor and the auditor’s expert may also include agreement about access to, and retention of, each other’s working papers. When the auditor’s expert is a member of the engagement team, that …