Implementation tool for auditors: Using the work of a management's expert

This implementation tool provides a list of steps, with illustrative examples, that will help you comply with requirements within the Canadian Auditing Standards (CAS) when your client has used a management's expert.

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Implementation Tool for Auditors: Using the Work of a Management’s Expert provides an approach to evaluating the appropriateness of information that has been prepared using the work of a management’s expert as audit evidence. The tool walks you through each step to discuss how to evaluate the competence, capabilities and objectivity of management’s expert and how to obtain an understanding and evaluate the appropriateness of the expert’s work as audit evidence.

Topics include:

  • examples of where the work of a management's expert may be used
  • steps to evaluating the appropriateness of audit evidence prepared by a management's expert
  • illustrative examples