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What types of specialists are used in an audit?

Specialists will be referred to by auditors when conducting audit engagements and predetermining the resources that they will need. Like internal auditors, specialists can be used by external auditors when it is necessary, or when there are certain components of an audit engagement that the independent auditor does not fully understand.

Also, like internal auditors, the external auditor should predetermine a specialist’s competence and ability to provide them with information that would be valuable.

Common specialists that will be referred to on the CPA exam include:

It is also very important to understand what these specialists can be used for. Below are a few examples of where an audit team could use a specialist:


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