IESBA Staff Questions & Answers - Using the Work of an External Expert

This publication is relevant to all professional accountants, whether in business or in public practice, and sustainability assurance practitioners (SAPs). It provides answers to common questions on:

• Evaluating whether to use the work of an external expert
• How to identify an external expert
• The extended requirements for evaluating the objectivity of an external expert in the context of an audit or other assurance (including sustainability) engagement
• Concluding an external expert’s competence, capabilities and objectivity
• Potential threats arising from using the work of an external expert
• Specific considerations related to the IESSA

Access other resources relating to this standard on the IESBA Experts Page.