The first stage when an auditor considers the use of an expert is:
A)determining the scope of the work to be carried out
B)assessing the expert's report
C)assessing the objectivity of the expert
D)assessing the need to use an expert

Question

Quizplus · Accepted Answer

The first stage when an auditor considers the use of an expert is to determine the need to use an expert. This involves assessing whether the subject matter being audited requires expertise that is not possessed by the auditor or whether the auditor needs additional corroboration or validation of certain information or assumptions. Once the need to use an expert has been established, the auditor may move on to assessing the objectivity of the expert, determining the scope of the work to be carried out, and assessing the expert's report.

The First Stage When an Auditor Considers the Use of an Expert