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An auditor must evaluate a specialists professional qualifications and understand the objectives of the specialists work. *
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When information to be used as audit evidence has been prepared by using the work of an expert, the auditor shall :

  • Evaluate the competence, capabilities & objectivity of that expert i.e. auditor shall evaluate whether the expert is having necessary skills & objectivity & auditor should inquire regarding experts' objectivity also.
  • Obtain an understanding of the work of that expert through discussion with the specialist. this understanding will help the auditor in evaluating the adequacy of work of specialist; and
  • Evaluate the appropriateness of that expert's work as audit evidence for the relevant assertions.

Accordingly, an auditor must evaluate a specialist professional qualifications & understand the objectives of the specialist work is true.

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