INTERNATIONAL STANDARD ON AUDITING 620 USING THE …

ISA 620 632 INTERNATIONAL STANDARD ON AUDITING 620 USING the work OF AN AUDITOR S EXPERT (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 2 The Auditor s Responsibility for the Audit Opinion .. 3 Effective Date .. 4 Objectives .. 5 Definitions .. 6 Requirements Determining the Need for an Auditor s Expert .. 7 Nature, Timing and Extent of Audit Procedures .. 8 The Competence, Capabilities and Objectivity of the Auditor s Expert .. 9 Obtaining an Understanding of the Field of Expertise of the Auditor s Expert .. 10 Agreement with the Auditor s Expert.

Nonetheless, if the auditor using the work of an auditor’s expert, having followed this ISA, concludes that the work of that expert is adequate for the auditor’s purposes, the auditor may accept th at expert’s findings or conclusions in the expert’s field as appropriate audit evidence.

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