ISA 620 - USING THE WORK OF AN AUDITOR’S EXPERT

 The 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 in obtaining sufficient appropriate audit evidence.

This ISA defines requirements regrading determination the need for an auditor’s expert, nature, timing and extent of audit procedures, the competence, capabilities and objectivity of the auditor’s expert, agreement with the auditor’s expert, evaluation the adequacy of the auditor’s expert’s work, reference to the auditor’s expert in the auditor’s report.

This ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009.


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