International Standard on Auditing (New Zealand) 620
Using the Work of an Auditor’s Expert
Deals with the auditor’s responsibilities relating to the work of an individual or organisation 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.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
-
Additional materials
-
Additional materials