International Standard On Auditing 620 Using The Work
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INTERNATIONAL STANDARD ON AUDITING 501 AUDIT …
www.ifac.orgauditing international standard on auditing 501 audit evidence—specific considerations for selected items ... isa 620, “using the work of an auditor’s expert.” audit evidence—specific considerations for selected items 403 isa 501 auditing a8.
International Education Standard 8, Professional ...
www.ifac.orgISA 620 Using the Work of an Auditor’s Expert, Paragraph 6(a). An individual or organization 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 expert may be either an auditor’s
Understanding the Entity and Its Environment and Assessing ...
us.aicpa.org—Section 620, Using the Work of an Auditor’s Specialist [AICPA, Professional Standards, AU-C sec. 620] — Section 805, Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement [AICPA, Professional Standards, AU-C sec. 805]