ISSAI Executive Summaries
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
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
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
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