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Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Examples of such specialists include actuaries, appraisers, attorneys, engineers, and geologists.