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Auditor’s internal experts – members of the engagement team
Auditor’s expert. An individual or organisation possessing expertise in a field other than accounting or auditing, …
If the internal experts is members of the engagement team ,then he/she should posses expertise in the auditing field?
By DEFINITION an expert’s expertise is in a field OTHER than accounting/auditing.
That he is regarded as a member of the audit engagement team means that the same provisions of the Code of Ethics and ISAs apply to him as to other members of the audit team.
So, for example, an EQCR evaluates the significant judgments of the engagement team – that means including those of the internal expert.
Did you not sit the exam yesterday?
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