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Learning unit 1.3 Using the work of an auditor’s expert (ISA 620) (list…

- - - - When management has used an expert, the following factors are to be considered when deciding to use an auditor's expert or not:
        
        Nature, scope and objectives of management's expert's works
        
        whether expert is employed by the entity or not
        
        extent to which management can exercise influence over work of expert
        
        expert's competence and capabilities
        
        whether expert is only subject to performance standards or other professional/industry requirements
        
        any controls within the entity over the expert's work