Kent, CPA, is engaged in the audit of Davidson Corp.'s financial statements for the year ended December 31,19X9. Kent is about to commence auditing Davidson's employee pension expense, but Kent's preliminary inquiries concerning Davidson's defined benefit pension plan lead Kent to believe that some of the actuarial computations and assumptions are so complex that they are beyond the competence ordinarily required of an auditor. Kent is considering engaging Park, an actuary, to assist with this portion of the audit.

Required

a. What are the factors Kent should consider in the process of selecting Park?

b. What are the matters that should be understood among Kent, Park, and Davison's management as to the nature of the work to be performed by Park?