An individual or an organization with expertise in a field other than accounting or auditing whose work in that field is used by the auditors to assist in obtaining sufficient appropriate audit evidence ________.
A)is commonly known as an outside consultant
B)is typically referred to as a specialist
C)is not to be relied upon by the auditor
D)should report to management, not the auditor

Question

Quizplus · Accepted Answer

The term for an individual or organization with expertise in a field other than accounting or auditing whose work in that field is used by the auditors to assist in obtaining sufficient appropriate audit evidence is a specialist. They are typically relied upon by auditors to assist in obtaining the necessary evidence for the audit.

An Individual or an Organization with Expertise in a Field