using the work of a specialist Flashcards

1
Q

what is a specialist

A

expertise outside of accounting or auditing. can be internal or external

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2
Q

auditor is ______for evaluating the specialist work and conclusions reached

A

responsible

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3
Q

in a unmodified report______refer to the specialist

if there is a modified (qualified, adverse, disclaimer) report you_____refer the the specialist

A

do not

may

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