13 paragraphs found
… The competence, capabilities and objectivity of an auditor’s … expert will be adequate for the auditor’s purposes. Competence relates to the nature and level of expertise of … to the ability of the auditor’s expert to exercise that competence in the circumstances of the engagement. Factors …
… relevant include: The relevance of the auditor’s expert’s competence to the matter for which that expert’s work will … regarding pension calculations. The auditor’s expert’s competence with respect to relevant accounting and auditing … be necessary to reconsider the initial evaluation of the competence, capabilities and objectivity of the auditor’s …
… work of the management’s expert. The management’s expert’s competence and capabilities. Whether the management’s expert … requirements and guidance regarding the effect of the competence, capabilities and objectivity of management’s …
… The auditor’s evaluation of the auditor’s expert’s competence, capabilities and objectivity, the auditor’s …
… Matters relevant to evaluating the competence, capabilities and objectivity of the auditor’s …
… or an organisation. For example, when evaluating the competence, capabilities and objectivity of an auditor’s …
… expert, and has no prior knowledge of that expert’s competence, capabilities and objectivity. The auditor’s …
… Information regarding the competence, capabilities and objectivity of an auditor’s …
… evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s …
In many cases, distinguishing between expertise in accounting or auditing, and expertise in another field, will be straightforward, even where this involves a specialised area of accounting or auditing. For example, an individual with expertise in …