COMMUNICATION WITH THE EXPERT


It should cover matters such as:

i. Objectives and scope of his work.
ii. Outline of items the auditor expects to be covered in the report.
iii. Intended use by the auditor and disclosure to third parties as to expert’s identity and extent of involvement.
iv. Access of records and files by expert.
v. Clarification of expert’s relationship and client.
vi. Confidentiality of client’s information.
vii. Assumptions and methods intended to be used by the expert.
viii. Recording of any further information as audit evidence.