When and how to use the work of a specialist, such as a valuer or an actuary, whom the auditor engages or employs.
To determine whether to use the work of an auditor's expert and, if so, whether that work is adequate for the auditor's purposes.
SA 620 sits in the Audit Evidence phase of the audit. The Standards on Auditing are issued by the ICAI Auditing and Assurance Standards Board (AASB) and deemed to be prescribed by the Central Government under Section 143(10) of the Companies Act 2013. Compliance with SAs is mandatory for every audit conducted by a Chartered Accountant in India.
For authoritative text, refer to the ICAI AASB Compendium of Standards on Auditing at icai.org.
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SA 620 — Using the Work of an Auditor's Expert — is a Standard on Auditing issued by the ICAI Auditing and Assurance Standards Board. When and how to use the work of a specialist, such as a valuer or an actuary, whom the auditor engages or employs. To determine whether to use the work of an auditor's expert and, if so, whether that work is adequate for the auditor's purposes.
Yes. Standards on Auditing are deemed to be prescribed under Section 143(10) of the Companies Act 2013, and ICAI members must comply with them in every audit of historical financial information. Non-compliance must be justified and can attract professional consequences in peer review, NFRA inspection, and disciplinary proceedings.
Documentation sufficient for an experienced auditor with no previous connection to the audit to understand what was done and why (SA 230). For SA 620 in the audit evidence phase, that means evidencing: Determine whether the work of an auditor's expert is needed to obtain sufficient appropriate audit evidence; Evaluate the expert's competence, capabilities and objectivity; Obtain an understanding of the field of expertise and agree the expert's role, scope and communication in writing.
