Communication with Expert

Whether the auditor intends to utilize the work of an expert then he must communicate along with the expert well in advance to confirm the terms of engagement and to cover other matters also such as:

1. The objectives and scope of work;
2. An outline of the particular items the auditor expects to be covered in the report;
3. The intended use through the auditor of the expert's work including possible communication with third parties as to the expert's identity and extent of involvement.
4. Extent of access to appropriate records and files through the expert.
5. Explanation of the experts relationship along with the client;
6. Confidentiality of the client's information and knowledge;
7. The methods and assumptions intended to be used through the expert and how consistent as they are along with those used in the past;
8. The recording of any further information utilize as audit evidence.