Current Attempt in Progress

If an auditor's specialist is engaged to assist with the audit:

the PCAOB must be contacted and permission obtained before the specialist starts work.

it means the auditors should not have taken on the audit because they are not qualified.

the auditor does not have to take responsibility for the fair presentation of the item in the financial

statements.

it means the auditor does not have the requisite skill and knowledge to assess the item.