Use of an expert

The following is an extract from the ISA definition section:

“For purposes of the ISAs, the following terms have the meanings attributed below:
(a) Auditor’s expert – An individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor’s expert may be either an auditor’s internal expert (who is a partner3 or staff, including temporary staff, of the auditor’s firm or a network firm), or an auditor’s external expert. ”

There’s nothing there to prevent the auditor’s external expert from being a client of the auditor

The ISA goes on to emphasise the need for the auditor to be satisfied as to the “competence, capabilities and objectivity of the external expert”

I suppose that it’s possible to claim that an expert that is a client could be seen to be non-objective, but I think that that would be stretching a point

So, on balance, I could find nothing within the ISA to preclude the possibility of using a client as an external expert on a separate audit assignment

Logically there should be no objection. If the entity itself had felt the need to engage the services of an expert (without consulting you first) they could so easily have engaged the services of an individual or other entity that happens to be a client of your’s

It’s not likely the case that either of these two entities is going to drop into the conversation that they are the client of lmc82 to which the other would respond “Well, what a coincidence, so am I”

OK?

Good question that – I have never ever been asked that before!

You’re welcome