Access the PCAOBs proposed rule on the use of specialists at https://pcaobus.org/Rulemaking/Docket044/2017-003-specialists-proposed-rule.pdf. 1. How does the PCAOB
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Access the PCAOB’s proposed rule on the use of specialists at https://pcaobus.org/Rulemaking/Docket044/2017-003-specialists-proposed-rule.pdf.
1. How does the PCAOB define the term “specialist”?
2. Provide examples of activities that require the use of specialists.
3. Describe the four ways that auditors can use specialists. Your response should include both company’s and auditor’s specialist.
4. Explain the PCAOB’s observations from audit inspections and enforcement cases that highlight weaknesses in the use of specialists
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Entrepreneurial Finance
ISBN: 978-0538478151
4th edition
Authors: J . chris leach, Ronald w. melicher
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