- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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The purpose of this section 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 section, a specialist is a person
(or firm) possessing special skill or knowledge in a particular field other than
accounting or auditing.