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INTERNATIONAL STANDARD ON AUDITING 620 USING THE …
www.ifac.orgUSING THE WORK OF AN AUDITOR’S EXPERT ISA 620 634 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist