Section 3: 30–40%A12
Using the Work of Others
Exam Insight
Auditors frequently rely on work performed by internal auditors, component auditors, and specialists. The CPA exam tests whether candidates understand the responsibilities and limitations when using the work of others, and whether responsibility for the opinion is shared or retained.
What AICPA Wants You to Know
- 1Evaluate the work of internal auditors for audit purposes
- 2Understand the group audit and component auditor framework
- 3Apply the requirements for using a management's specialist vs. an auditor's specialist
- 4Determine when reference to another auditor is appropriate in the audit report
- 5Assess the competence and objectivity of those whose work is used