SAS No. 71 Using the Work of an Auditor’s Expert


Issued by Auditing Standards Committee in Taiwan on 26 March, 2019


This statement deals with the auditor’s responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence. The objectives of the auditor are:

(a)  To determine whether to use the work of an auditor’s expert; and

(b)  If using the work of an auditor’s expert, to determine whether that work is adequate for the auditor’s purposes.

If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor’s expert.

The auditor shall:

 1.   evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s purposes;

 2.   obtain a sufficient understanding of the field of expertise of the auditor’s expert to enable the auditor to:

  1. (a) Determine the nature, scope and objectives of that expert’s work for the auditor’s purposes; and

    (b) Evaluate the adequacy of that work for the auditor’s purposes.

    (c) Inspect the inventory; and

 3.   agree, in writing when appropriate, on the following matters with the auditor’s expert:

  1. (a) The nature, scope and objectives of that expert’s work;

    (b) The respective roles and responsibilities of the auditor and that expert;

    (c) The nature, timing and extent of communication between the auditor and that expert, including the form of any report to be provided by that expert; and

    (d) The need for the auditor’s expert to observe confidentiality requirements.

 4.   evaluate the adequacy of the auditor’s expert’s work for the auditor’s purposes.:

If the auditor determines that the work of the auditor’s expert is not adequate for the auditor’s purposes, the auditor shall:

  1. (a) Agree with that expert on the nature and extent of further work to be performed by that expert; or

    (b) Perform additional audit procedures appropriate to the circumstances.

The auditor shall not refer to the work of an auditor’s expert in an auditor’s report containing an unmodified opinion. If the auditor makes reference to the work of an auditor’s expert in the auditor’s report because such reference is relevant to an understanding of a modification to the auditor’s opinion, the auditor shall indicate in the auditor’s report that such reference does not reduce the auditor’s responsibility for that opinion.

Effective date

This Statement is effective from 1 July, 2019.

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