[Anonymous]

Hi I came across this problem,

I understand that some “specialists with direct relationships with the client” may be able to be used in an audit. But how would this evaluation be measured??

I have my test Monday, so someone please help provide me with there input on this topic! Thanks

[MCLKT]

I think all you need to know is that the client can have a relationship with the specialist and Independence is not impaired.

A:[73]97 F:[74]85 R:86 B:[74]82
*NINJA 10 Pt. COMBO & Yaeger*

[Anonymous]

MCLKT is right. The specialist does not have to be independent. It's just like an internal auditor. We can use an internal auditor for some control and substantive testing. Their for sure not independent because their employed by the client. We just need to consider the specialist's competence and objectivity.

However, not being independent does effect their objectivity. So the auditor would need to take this into consideration in “gauging the level of persuasiveness of the evidence received from the specialist.”

[Anonymous]

Thanks for the input, I really appreciate it!!!

[Anonymous]

It makes me happy to see people helping each other!!! Good Luck dto!

[Author]

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