Communication with the expert

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

a) The objectives and scope of work;

b) An outline of the particular items the auditor expects to be covered in the report;

c) The planned use by the auditor of the expert's work including possible communication with third parties as to the expert's identity and extent of involvement.

d) Extent of access to suitable records and files by the expert.

e) Explanation of the expert’s relationship with the client;

f) Confidentiality of the client's information;

g) The assumptions and methods intended to be used by the expert and how consistent they are with those used in the past;

h) The recording of any further information required as audit evidence.