Using the Work of the Auditor's Specialist
Often the work of a specialist is needed during an engagement. During this course we will review situations when an auditor�s specialist should be used, the documentation requirements for using a specialist in audit workpapers, as well as requirements for evaluating the work of a specialist.
Upon completion, learners will be able to:
1. Identify situations when the auditor should utilize the work of a specialist
2. Describe the documentation requirements in audit workpapers when the work of a specialist is used
3. Recall the auditor requirements for evaluating the work of a specialist