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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Related Book For
Auditing Assurance And Risk
ISBN: 9780324313185
3rd Edition
Authors: W. Robert Knechel, Steve Salterio, Brian Ballou
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