Using the Work of an Auditor's Specialist
Who Is an Auditor's Specialist?
An auditor's specialist is an individual or organization possessing expertise in a field other than accounting or auditing. Specialists assist auditors when technical knowledge is required to evaluate complex matters.
Tip
Specialists are most commonly used when management's estimates require technical expertise beyond the auditor's knowledge.
Summary
Specialists provide technical expertise that supports the auditor's evaluation of complex financial reporting issues.