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Using the Work of Others - Coggle Diagram
Using the Work of Others
the Need
If expertise in a field other than accounting or auditing is
necessary to obtain sufficient appropriate audit evidence, the
auditor shall determine whether to use the work of an auditor’s expert.
Why
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If the preparation of the financial statements involves the use of expertise in a field other than accounting, the auditor, who is skilled in accounting and auditing, may not possess the necessary expertise to audit those financial statements
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