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The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.
Auditing -- Standards -- United States; Specialists; Financial statements -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Using the work of a specialist; Statement on auditing standards, 073" (1994). Statements on Auditing Standards. 76.