Auditing And Assurance Services
Auditing And Assurance Services
17th Edition
ISBN: 9780134897431
Author: ARENS, Alvin A.
Publisher: PEARSON
Question
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Chapter 21, Problem 21DQP

a.

To determine

Provide three examples of inventories where specialist could be used by an auditor. Also, explain the manner in which work of the specialist could be used in each example.

b.

To determine

Explain the characteristics that might be considered by an auditor to ensure that the specialist is qualified.

c.

To determine

Explain the level of understanding that an auditor might require having in respect of the work performed by the specialist.

d.

To determine

Explain whether or not specialist should be independent of the client and the auditor.

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