ISA 620 — Using the Work of an Auditor’s Expert
ISA 620 is an international pronouncement addressing the auditor’s evaluation and use of an expert’s work in a field other than accounting or auditing. It addresses determining the need for an auditor’s expert and evaluating that expert’s competence, capability, objectivity and work. Using an expert does not reduce the auditor’s responsibility for the opinion.
Worked example
The auditor assesses the competence and findings of an independent property valuer.
Common mistake
Using an expert does not transfer responsibility for the audit opinion or remove the need to evaluate the expert’s work.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |