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Search results with tag "620 using the work"

International Education Standard 8, Professional ...

International Education Standard 8, Professional ...

www.ifac.org

ISA 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

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