An auditor must evaluate a specialist's professional qualifications and understand the objectives of the specialist's work.

Question

Quizplus · Accepted Answer

It is the responsibility of an auditor to evaluate the professional qualifications of a specialist and understand their work objectives. This helps the auditor to rely on the specialist's work and make appropriate decisions based on the specialist's findings. Failure to evaluate these factors may result in incorrect conclusions and recommendations.

An Auditor Must Evaluate a Specialist's Professional Qualifications and Understand