4 paragraphs found
… external information source and a management’s expert, or service organisation or auditor’s expert. …
… acting in the capacity of a management’s expert, service organisation [6] , or auditor’s expert [7] the …
… ASA 402 Audit Considerations Relating to An Entity Using a Service Organisation , paragraph 8 . …
… External information sources may include pricing services, governmental organisations, central banks or recognised stock exchanges. …