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Using Specialists in the COVID-19 Environment

Including Considerations for Involving Specialists in Audits of Financial Statements

IESBA
Oct 06, 2020 | Guidance & Support Tools
English

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This publication provides guidance to assist professional accountants in business and in public practice determine when there might be a need to use the services of a specialist to assist in performing specific tasks and other professional activities within their employing organizations, and in serving their clients in the COVID-19 environment. The publication also highlights relevant ethical considerations for accountants when thinking about using a specialist, as well as circumstances that indicate a need for a specialist during an audit of financial statements.

 
Including Considerations for Involving Specialists in Audits of Financial Statements

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