This International Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist

International Standard on Auditing (ISA) 620, Using the Work of an Auditor’s Expert, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.

2014年8月2日 · ISA 620 deals with the auditor’s responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence.

2010年10月31日 · ISA Module - ISA 620, Using the Work of an Auditor's Expert. IAASB. Oct 31, 2010 | Videos. 978-1-60815-074-8 English Don't see your language? Request permission to translate. Video presentation (approx 21 min) Download (1.09 MB) Download (63 KB) Download (131 bytes) Download (55.33 MB)

2019年12月15日 · Effective for audits of financial statements for periods commencing on or after 15 December 2019. Effective for engagements relating to financial periods commencing on or after 15 December 2019.

This Auditing Standard conforms with International Standard on Auditing ISA 620 Using the Work of an Auditor's Expert , issued by the International Auditing and Assurance Standards Board (IAASB), an

2008年12月1日 · Basis for Conclusions: ISA 620 (Revised and Redrafted), Using the Work of an Auditor’s Expert

2023年6月19日 · ISA 620 provides detailed guidance to external auditors on how to effectively use the work of experts in the audit process. The standard emphasizes the importance of understanding the expert’s qualifications, competence, and independence, as well as assessing the appropriateness of the expert’s work in relation to the audit objectives.

自本公報實施日起，本會於中華民國79年11月16日發布之審計準則公報第20號「專家報告之採用」，不再適用。 (一) 何謂 查核人員專家. 1、 查核人員專家，係指查核人員聘僱或委任具有會計或審計領域以外專門知識之個人或組織。 查核人員採用該等專家之工作，以取得足夠及適切之查核證據。 查核人員專家 亦包括查核人員內部專家（查核人員所隸屬事務所或聯盟事務所之專業人員）或外部專家。 查核團隊包含或諮詢具有會計或審計領域專門知識之人員，並非71公報所指之 查 …

The IAASB approved ISA 620 (Revised and Redrafted), Using the Work of an Auditor's Expert in September 2008. The ISA is effective for audits of group financial statements for periods beginning on or after December 15, 2009.