Specialists may be required to perform audit tasks that require knowledge or skills outside the auditor's abilities.

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Specialists may be required to perform audit tasks that require knowledge or skills outside the auditor's abilities. Examples from the text include an engineer (to verify the stage of completion of electronic components) and an actuary (to evaluate pension liabilities and expenses). For each of the following specialists, discuss how his or her services may be useful to an audit.

a. Building contractor/architect

b. Trial attorney

c. Geologist

d. Insurance risk analyst

e. Forester

f. Computer/software engineer

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Auditing Assurance And Risk

ISBN: 9780324313185

3rd Edition

Authors: W. Robert Knechel, Steve Salterio, Brian Ballou

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