SA 620: Using the Work of an Auditor’s Expert

SA 620 deals with the auditor’s responsibilities regarding the use of an individual or organisation’s work in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence. SA 620 also deals with the requirements and application of the aspects relating to determining the need for an auditor’s expert, nature, timing and extent of audit procedures, the competence, capabilities and objectivity of the auditor’s expert, obtaining an understanding of the field of expertise of the auditor’s expert, agreement with the auditor’s expert, evaluating the adequacy of the auditor’s expert’s and reference to the auditor’s expert in the auditor’s report. This standard should be read in conjunction with SA 500 because Expert’s opinion also serves as audit evidence in appropriate cases.