a. What is an auditors specialist? b. Describe the new PCAOB standard, AS 12 Using the

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a. What is an auditor’s specialist? 

b. Describe the new PCAOB standard, AS 12 – “Using the Work of an Auditor-Engaged Specialist,” along with noting the effective date. 

c. Describe the new AICPA standard, SAS 144, on using specialists, along with noting the effective date.

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Auditing A Risk Based Approach

ISBN: 9780357721872

12th Edition

Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg

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