Auditor’s expert
An auditor’s expert is an individual or organisation with expertise in a field other than accounting or auditing whose work is used to help obtain sufficient appropriate audit evidence. The auditor evaluates competence, capabilities, objectivity, the scope of work and adequacy of findings.
Worked example
The audit team uses a property valuer and checks the valuer’s qualifications, assumptions and findings.
Common mistake
Using an expert does not transfer responsibility for the audit opinion away from the auditor.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |