Page 75 - CA Final PARAM Digital Book.
P. 75
When the auditor intends to use the work of an expert, he shall evaluate the adequacy of the auditor’s
expert’s work, including the relevance and reasonableness of that expert’s findings or conclusions, and their
consistency with other audit evidence; if that expert’s work involves use of significant assumptions and
methods, the relevance and reasonableness of those assumptions and methods in the circumstances; and if
that expert’s work involves the use of source data that is significant to his work, the relevance, completeness,
and accuracy of that source data.
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