The first stage when an auditor considers the use of an expert is
A) assessing the objectivity of the expert.
B) assessing the need to use an expert.
C) assessing the expert's report.
D) determining the scope of the work to be carried out.

Question

Quizplus · Accepted Answer

The first stage in using an expert is to assess the need for their services. The auditor needs to determine whether their own expertise is sufficient to complete the audit effectively, and consider any additional knowledge or skills that may be required to obtain sufficient audit evidence. Only once it has been established that an expert is required will the auditor move on to assessing the qualifications and objectivity of potential experts, and determining the scope of the work to be carried out.

The First Stage When an Auditor Considers the Use of an Expert