41 paragraphs found
… cases, distinguishing between expertise in accounting or auditing, and expertise in another field, will be … where this involves a specialised area of accounting or auditing. For example, an individual with expertise in … law. The former is not an expert for the purposes of this Auditing Standard as this constitutes accounting expertise; …
… This Auditing Standard deals with the auditor’s responsibilities … in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in …
… expert’s competence with respect to relevant accounting and auditing requirements, for example, knowledge of assumptions …
… using the work of an auditor’s expert, having followed this Auditing Standard, concludes that the work of that expert is …
… This Auditing Standard also applies, as appropriate, to an audit …
… with respect to the requirements in paragraphs 9-13 of this Auditing Standard will vary depending on the circumstances. …
… This Auditing Standard does not deal with: Situations where the … with expertise in a specialised area of accounting or auditing, which are dealt with in ASA 220; [1] or The … possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to …
… not an expert in a relevant field other than accounting or auditing may nevertheless be able to obtain a sufficient … may be obtained through, for example: Experience in auditing entities that require such expertise in the …
An auditor’s expert may be needed to assist the auditor in one or more of the following: Obtaining an understanding of the entity and its environment, the applicable financial reporting framework and the entity's system of internal control. Identifying …