- 3 Marks
AA – Dec 2022 – L2 – Q5b – Audit and Assurance Risk Environment
Describes the factors that auditors should consider when assessing the competence and objectivity of an expert.
Question
ISA 620: Using the Work of an Expert explains how an auditor may use an expert to obtain audit evidence.
Required:
State THREE (3) factors that the external auditor should consider when assessing the competence and objectivity of the expert.
Find Related Questions by Tags, levels, etc.
- Tags: Audit evidence, Competence, Expert, ISA 620, Objectivity
- Level: Level 2
- Topic: Audit and Assurance Risk Environment
- Series: DEC 2022
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