41 paragraphs found
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 …
… accounting, the auditor, who is skilled in accounting and auditing, may not possess the necessary expertise to audit …
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 …
… If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit …
In other cases, however, the auditor may determine that it is necessary, or may choose, to use an auditor’s expert to assist in obtaining sufficient appropriate audit evidence. Considerations when deciding whether to use an auditor’s expert may include: …
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 …
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 …
… For purposes of the Australian Auditing Standards, the following terms have the meanings …
… with respect to the requirements in paragraphs 9-13 of this Auditing Standard will vary depending on the circumstances. …