41 paragraphs found
… possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to …
… auditor’s responsibility to meet the requirements of this Auditing Standard. …
… possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to …
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 …
See ASA 300 Planning an Audit of a Financial Report , paragraph 8(e) . …
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 …
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 …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements , paragraph 12(f) …
… judgement when considering how the requirements of this Auditing Standard are affected by the fact that an auditor’s …