31386 paragraphs found
Effective two-way communication facilitates the proper integration of the nature, timing and extent of the auditor’s expert’s procedures with other work on the audit, and appropriate modification of the auditor’s expert’s objectives during the course of …
It is necessary for the confidentiality provisions of relevant ethical requirements that apply to the auditor also to apply to the auditor’s expert. Additional requirements may be imposed by law or regulation. The entity may also have requested that …
The auditor’s evaluation of the auditor’s expert’s competence, capabilities and objectivity, the auditor’s familiarity with the auditor’s expert’s field of expertise, and the nature of the work performed by the auditor’s expert affect the nature, timing …
The Findings and Conclusions of the Auditor’s Expert (Ref: Para. 12(a) ) …
Specific procedures to evaluate the adequacy of the auditor’s expert’s work for the auditor’s purposes may include: Enquiries of the auditor’s expert. Reviewing the auditor’s expert’s working papers and reports. Corroborative procedures, such as: …
Relevant factors when evaluating the relevance and reasonableness of the findings or conclusions of the auditor’s expert, whether in a report or other form, may include whether they are: Presented in a manner that is consistent with any standards of the …
Assumptions, Methods and Source Data Assumptions and Methods (Ref: Para. 12(b) ) …
When the auditor’s expert’s work is to evaluate underlying assumptions and methods, including models where applicable, used by management in developing an accounting estimate, the auditor’s procedures are likely to be primarily directed to evaluating …