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ASA 620 Using the Work of an Expert

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Main Features 
This Auditing Standard establishes mandatory requirements and provides explanatory guidance on using the work of an expert as audit evidence. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 620, which is available for download on the AUASB website