Access the PCAOBs proposed rule on the use of specialists at https://pcaobus.org/Rulemaking/Docket044/2017-003-specialists-proposed-rule.pdf.

1. How does the PCAOB define the term specialist?

2. Provide examples of activities that require the use of specialists.

3. Describe the four ways that auditors can use specialists. Your response should include both companys and auditors specialist.

4. Explain the PCAOBs observations from audit inspections and enforcement cases that highlight weaknesses in the use of specialists