In auditing Pecabo Corporation, a publicly listed manufacturing company, Sunshine Audit and Associates came to the realization they did not have the engineering expertise needed to assist with independently performing a valuation of certain construction in progress projects.

a. Under what general circumstances should Sunshine Audit and Associates retain an outside engineering expert to assist them in completing the audit?

b. What are some of the information an engineering expert could provide Sunshine Audit and Associates as it relates to the valuation of construction in progress?