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Executive Summary:

ISSAI 1620 – Using the Work of an Auditor's Expert


This Practice Note provides supplementary guidance on ISA 620 - Using the Work of an Auditor's Expert

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors


ISA 620 deals with the auditor's responsibilities relating to the work of an individual or organization 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.

Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to

  • Determining the need for an auditor's expert
  • The competence, capabilities and objectivity of the auditor's expert
  • Agreement with the auditor's expert.

An Appendix to ISA 610 provides considerations for agreement between the auditor and an auditor’s external expert.

Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:
Related Documents - ISSAI Full Versions:
Related Documents - Others:

ISA 620 is applicable to auditors of public sector entities in their role as auditors of financial statements

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