Because auditors are responsible for having appropriate competence and capabilities to perform an audit, auditors are not normally permitted to consult with outside specialists during an audit engagement.

Question

Quizplus · Accepted Answer

Auditors are allowed to consult with outside specialists when necessary to obtain the appropriate competence and capabilities to perform an audit. However, the auditor must evaluate the competence of the specialist and the work performed by them.

Because Auditors Are Responsible for Having Appropriate Competence and Capabilities