Which of the following procedures is the auditor least likely to perform when an auditor decides...

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Accounting

Which of the following procedures is the auditor least likely toperform when an auditor decides to use the work of an auditor'sspecialist as audit evidence?

a. Obtain knowledge of the specialist's qualifications.
b. Refer to the auditor's specialist in the audit report toindicate a division of responsibility.
c. Review the working papers of the auditor's specialist.
d. Inquire of the entity and the auditor's specialist about anyknown interests that the entity has with the auditor's externalspecialist that may affect that specialist's objectivity.

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Solution The correct option is b ie Refer to the auditors specialist in the audit report to indicate a division of responsibility The procedure that the auditor is least likely to perform when an auditor decides to use the work of an auditors specialist as audit evidence is to refer to the auditors specialist in the audit report to indicate a division of responsibility This is because when the principal auditor    See Answer
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