Audits have gotten more complicated, and that means more auditors will be using more specialists. But what qualifications does a specialist need to be entrusted with a role in an audit?

Recognizing the growing need of an answer to that question, the Auditing Standards Board has done some preliminary work on a new standard on the use of specialists. In February, the board decided that rather than issue a proposed standard, it would pass its work on to the International Audit and Assurance Standards Board as a project recommendation.

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