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This AAS discusses the auditor’s responsibility in relation to, and the procedures the auditor should consider in, using the work of an expert as audit evidence. The AAS explains the concept of an ‘expert’, situations in which the need for using the work of an expert might arise, factors to consider when deciding whether to use the work of an expert or not, evaluating the skills and competence and objectivity of an expert, procedures for evaluating the work of an expert, references to an expert auditor’s report, etc.

The AAS is effective for all audits relating to accounting periods beginning on or after April 1, 1991.


Issued in December, 1991.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 15/-).
ISBN: 81-85868-97-2.

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