Annual Audit Manual
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3097 Reference to the auditor’s expert in the auditor’s report
Oct-2012
In This Section
Overview
This topic explains:
- When to include a reference to the auditor’s expert in the auditor’s report
CAS Requirement
The auditor shall not refer to the work of an auditor’s expert in an auditor’s report containing an unmodified opinion unless required by law or regulation to do so. If such reference is required by law or regulation, the auditor shall indicate in the auditor’s report that the reference does not reduce the auditor’s responsibility for the auditor’s opinion. (CAS 620.14)
If the auditor makes reference to the work of an auditor’s expert in the auditor’s report because such reference is relevant to an understanding of a modification to the auditor’s opinion, the auditor shall indicate in the auditor’s report that such reference does not reduce the auditor’s responsibility for that opinion. (CAS 620.15)
CAS Guidance
In some cases, law or regulation may require a reference to the work of an auditor’s expert, for example, for the purposes of transparency in the public sector. (CAS 620.A41)
It may be appropriate in some circumstances to refer to the auditor’s expert in an auditor’s report containing a modified opinion, to explain the nature of the modification. In such circumstances, the auditor may need the permission of the auditor’s expert before making such a reference. (CAS 620.A42)
OAG Guidance
For further information on the reporting implications of including a reference to the auditor’s expert in the auditor’s report, refer to OAG Audit 8000.