The auditor may require expertise that he/she does not possess to evaluate certain account balances. The client’s management may have specialists who perform the type of work necessary to determine the account balance. The question is, whether or not the auditor can or should use work performed by management’s specialists. This question is similar to the question about whether the external auditor can use work performed by the client’s internal auditors. It is important to distinguish the terms management’s specialist and auditor’s specialist. The former is addressed in AC-C 500 (which also provides guidance on the external auditor’s use of internal auditors) and the latter in AU-C 620. Select all of the items that describe the external auditor’s considerations with respect to using work performed by client management’s specialists. 

Check all that apply. 

a. evaluate the appropriateness of that specialist's work as audit evidence for the relevant assertion 

b. obtain an understanding of the work of that specialist 

c. determine the amount of compensation management’s specialist was paid for the work 

d. obtain audit evidence about the accuracy and completeness of the information 

e. evaluate whether the information is sufficiently precise and detailed for the auditor's purposes 

f. issue a separate audit opinion on the work of management’s specialist 

g. evaluate the competence, capabilities, and objectivity of that specialist