Auditors can use the work of two groups of people in performing the audit – the client’s internal audit staff and specialists. Under what conditions can the outside auditors use or rely on the work of internal auditors? Per SAS 73, what is the definition of a “specialist?” What does the auditor need to know about or do when a specialist is added to the audit team?

Answer rating: 100% (QA)

1 The external auditor can rely on the work of internal auditor by checking the following a The prof... View the full answer