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Why would an auditor need to use an outside specialist when performing an audit? Identify specific accounts or assertions where the auditor may rely on

Why would an auditor need to use an outside specialist when performing an audit?
Identify specific accounts or assertions where the auditor may rely on a specialist.
Explain factors that the auditor should consider when evaluating the professional qualifications of a specialist.
In this audit context, is a specialist different than an expert? Or are they the same thing? Explain.

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