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What Is an Auditorís Expert?

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 auditorís expert may be either an auditorís internal expert (who is a partner or staff, including temporary staff, of the auditorís firm or a network firm), or an auditorís external expert.

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