Introduction to Using the Work of Others
Why Auditors Rely on Other Professionals
Auditors often encounter areas requiring specialized knowledge or work already performed by others. They may use the work of auditor's specialists, internal auditors, or service organizations to obtain sufficient appropriate audit evidence. However, the external auditor always retains full responsibility for the audit opinion.
- Specialists provide expertise outside traditional accounting and auditing.
- Internal auditors may assist with audit procedures.
- Service organization reports help auditors evaluate outsourced processes.
Note
Using the work of others never transfers responsibility for the audit opinion from the external auditor.
Summary
Auditors may use the work of others to improve audit quality, but they remain fully responsible for their conclusions.