79 paragraphs found
The objectives of the auditor are: To determine whether to use the work of an auditor’s expert; and If using the work of an auditor’s expert, to determine whether that work is adequate for the auditor’s …
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
Auditor’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor’s …
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …
Expertise means skills, knowledge and experience in a particular field. …
Management’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial …
If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor’s expert. (Ref: Para. A4-A9 …
The nature, timing and extent of the auditor’s procedures with respect to the requirements in paragraphs 9-13 of this Auditing Standard will vary depending on the circumstances. In determining the nature, timing and extent of those procedures, the auditor …
The auditor shall evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s purposes. In the case of an auditor’s external expert, the evaluation of objectivity shall include enquiry regarding …