ASAE 3100 Compliance Engagements (AUASB, December 2022)
Obtaining and evaluating evidence – ASAE 3100 Compliance Engagements (AUASB, December 2022)

ASAE 3100 Compliance Engagements (AUASB, December 2022) p47-48: Paragraphs 47 and 48 Using experts and other practitioners

Where the practitioner intends to rely on an expert engaged by the practitioner, or on information produced with help from a different practitioner or from an expert of the responsible party or evaluator, the requirements of ASAE 3000 apply, including competence, objectivity and evaluation of the work.

Maintained by Gerard Blokdyk

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