ISA 620 – NBC Institute

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.

Answer

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Tags: Audit evidence, Competence, Expert, ISA 620, Objectivity
Level: Level 2

Topic: Audit and Assurance Risk Environment
Series: DEC 2022

AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

Question

ISA 620: “Using the Work of the Auditor’s Expert” provides guidance to auditors on relying on the work carried out by experts. Even though an expert’s work might be sought for relating to a particular issue, the Auditor has sole responsibility for the audit opinion being expressed.

Required:
Identify FIVE (5) circumstances the work of an Auditor’s Expert may be needed. (5 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor's responsibility, Expert Reliance, Experts, ISA 620
Level: Level 2

Topic: Audit and Assurance Evidence
Series: APR 2022

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.

Answer

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

AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

Question

Required:
Identify FIVE (5) circumstances the work of an Auditor’s Expert may be needed. (5 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor's responsibility, Expert Reliance, Experts, ISA 620
Level: Level 2

Topic: Audit and Assurance Evidence
Series: APR 2022

Question Tag: ISA 620

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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.

AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

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.

AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

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Question Tag: ISA 620

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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.

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AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

You're reporting an error for "AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence"

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.

You're reporting an error for "AA – Dec 2022 – L2 – Q5b – Audit and Assurance Risk Environment"

AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence

Identify five circumstances when the work of an auditor's expert is needed.

You're reporting an error for "AA – April 2022 – L2 – Q1d – Audit and Assurance Evidence"

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