expert de l’auditor

Auditoria

• ca
  expert de l’auditor
• es
  experto del auditor
• en
  auditor’s expert
• fr
  expert désigné par l’auditeur
• norma ISA 620
• An individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor’s expert may be either an auditor’s internal expert (who is a partner or staff, including temporary staff, of the auditor’s firm or a network firm), or an auditor’s external expert.