chapter7relianceontheworkofothers-wenkub
2022-08-29 16:00:26 本頁面
【正文】 ed that the expert is petent and objective if the expert is related to the client or employed by the client , objectivity may be impaired scope of the expert’s work there should be a consultation between the auditor, client and specialist recognising the needs and limitations of the use of experts assessing the work of the expert the auditor should understand of the assumptions and methods used, and consider whether they are appropriate and reasonable the audit report no reference should be made unless the auditor decide to modify the audit report the auditor has to take responsibility for the expert’s work when the audit is plete 2 the external auditor and reliance on internal audit c
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