Auditing: Using the Work of an Expert

by Steve Collings

Part of a series on 2024-25 Auditing Updates. Some aspects of the financial statements require the use of an expert to provide the auditor with sufficient appropriate audit evidence. This short course focuses on the process involved in using and reporting on an expert’s work.

This module will enable you to

  • Recognise how and when to use an expert during an audit
  • Understand the specific considerations when experts are to be used
  • Outline what should be on file when an expert’s work is used
  • Refer correctly to experts in the Auditor’s Report

About the module

Part of a series on 2024-25 auditing updates. ISA 620 Using the Work of an Auditor’s Expert provides guidance to the auditor when an individual or an organisation is used to provide (or to help in providing) audit evidence.

This short course explores the auditor's responsibilities in this area, from determining when an expert is required and what factors to consider when using the work of an expert, to reporting an expert’s conclusions correctly in the Auditor’s Report.

Contents

How it works

Author

Steve Collings

Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.

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