HKSA 620 - Using the Work of an Auditor Expert

1. INTRODUCTION

1.1 Scope of HKSA 620

HKSA 620 deals with the auditor's responsibilities relating to the work of an individual or organization in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence.

Key Scope Exclusions:

• HKSA 220 (Revised) covers situations where the engagement team includes a member, or consults an individual or organization, with expertise in a specialized area of accounting or auditing.
• HKSA 500 covers the auditor's use of the work of a management's expert (an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist in preparing the financial statements).

1.2 Auditor's Responsibility for the Audit Opinion

Critical Principle: The auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the auditor's use of the work of an auditor's expert.

However, if the auditor using the work of an auditor's expert, having followed HKSA 620, concludes that the work of that expert is adequate for the auditor's purposes, the auditor may accept that expert's findings or conclusions in the expert's field as appropriate audit evidence.

1.3 Effective Date

This HKSA is effective for audits of financial statements for periods beginning on or after 15 December 2009.

2. OBJECTIVES

The objectives of the auditor are:

1. To determine whether to use the work of an auditor's expert
2. If using the work of an auditor's expert, to determine whether that work is adequate for the auditor's purposes

3. DEFINITIONS

Term	Definition
------	------------
Auditor's expert	An individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. May be either an auditor's internal expert (partner or staff of the auditor's firm or a network firm) or an auditor's external expert.
Expertise	Skills, knowledge and experience in a particular field.
Management's expert	An individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial statements.

3.1 Examples of Expertise in Fields Other Than Accounting or Auditing (Para. A1)

• Valuation of complex financial instruments, land and buildings, plant and machinery, jewelry, works of art, antiques, intangible assets, assets acquired and liabilities assumed in business combinations, and assets that may have been impaired
• Actuarial calculation of liabilities associated with insurance contracts or employee benefit plans
• Estimation of oil and gas reserves
• Valuation of environmental liabilities and site clean-up costs
• Interpretation of contracts, laws and regulations
• Analysis of complex or unusual tax compliance issues

3.2 Distinguishing Accounting/Auditing Expertise from Other Expertise (Para. A2)

Example: An individual with expertise in applying methods of accounting for deferred income tax can often be easily distinguished from an expert in taxation law. The former is not an expert for HKSA 620 purposes (accounting expertise); the latter is an expert for HKSA 620 purposes (legal expertise).

In some cases, particularly involving emerging areas, distinguishing between specialized areas of accounting/auditing and expertise in another field is a matter of professional judgment.

3.3 Individual vs. Organization as Auditor's Expert (Para. A3)

When evaluating competence, capabilities and objectivity:

• If the expert is an organization previously used but the individual expert assigned is unknown, both the personal attributes of the individual and the managerial attributes of the organization (e.g., quality control systems) are relevant.
• The reverse situation (familiar with the individual but not the organization) also requires evaluation of both aspects.

4. REQUIREMENTS

4.1 Determining the Need for an Auditor's Expert (Para. 7)

Requirement: If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor's expert.

Situations Where an Auditor's Expert May Be Needed (Para. A4):

• Obtaining an understanding of the entity and its environment, the applicable financial reporting framework, and the entity's system of internal control
• Identifying and assessing the risks of material misstatement
• Determining and implementing overall responses to assessed risks at the financial statement level
• Designing and performing further audit procedures to respond to assessed risks at the assertion level
• Evaluating the sufficiency and appropriateness of audit evidence obtained in forming an opinion on the financial statements

Factors Influencing the Decision (Para. A8):

• Whether management has used a management's expert in preparing the financial statements
• The nature and significance of the matter, including its complexity
• The risks of material misstatement in the matter
• The expected nature of procedures to respond to identified risks
• The auditor's knowledge of and experience with the work of experts in relation to such matters
• The availability of alternative sources of audit evidence

When Management Has Used a Management's Expert (Para. A9):

Additional factors to consider:

• Nature, scope and objectives of the management's expert's work
• Whether the management's expert is employed by the entity or engaged by it
• Extent of management's control or influence over the management's expert's work
• Management's expert's competence and capabilities
• Whether the management's expert is subject to technical performance standards
• Any controls within the entity over the management's expert's work

Alternative: Auditor Without an Expert (Para. A7):

An auditor who is not an expert in a relevant field may still obtain sufficient understanding through:

• Experience in auditing entities requiring such expertise
• Education or professional development in the particular field
• Discussion with auditors who have performed similar engagements

4.2 Nature, Timing and Extent of Audit Procedures (Para. 8)

Requirement: The auditor shall consider the following matters when determining the nature, timing and extent of procedures with respect to paragraphs 9-13:

1. The nature of the matter to which that expert's work relates
2. The risks of material misstatement in the matter to which that expert's work relates
3. The significance of that expert's work in the context of the audit
4. The auditor's knowledge of and experience with previous work performed by that expert
5. Whether that expert is subject to the auditor's firm's system of quality management

Factors Suggesting More Extensive Procedures (Para. A10):

• The work relates to a significant matter involving subjective and complex judgments
• The auditor has not previously used the expert's work
• The expert is performing procedures integral to the audit (not just providing advice)
• The expert is an external expert not subject to the firm's quality management system

The Auditor's Firm's System of Quality Management (Para. A11-A13):

Expert Type	Quality Management Implications
-------------	-------------------------------
Internal expert (partner/staff of auditor's firm)	Subject to the firm's system of quality management per HKSQM 1
Internal expert (partner/staff of network firm)	Subject to firm's policies for network requirements per HKSQM 1
External expert	Not a member of engagement team; may not be subject to firm's quality management policies

Areas Where Firm's Policies May Be Relied Upon (Para. A13):

• Competence and capabilities (through recruitment and training programs)
• Objectivity (internal experts subject to relevant ethical requirements)
• Evaluation of adequacy of expert's work (training programs may provide understanding of interrelationship with audit process)
• Adherence to regulatory and legal requirements (through monitoring processes)
• Agreement with the auditor's expert

Note: Depending on the firm's policies or procedures does not reduce the auditor's responsibility to meet the requirements of HKSA 620.

4.3 The Competence, Capabilities and Objectivity of the Auditor's Expert (Para. 9)

Requirement: The auditor shall evaluate whether the auditor's expert has the necessary competence, capabilities and objectivity for the auditor's purposes.

For an auditor's external expert, the evaluation of objectivity shall include inquiry regarding interests and relationships that may create a threat to that expert's objectivity.

Definitions (Para. A14):

• Competence: Nature and level of expertise of the auditor's expert
• Capability: Ability of the auditor's expert to exercise that competence in the circumstances of the engagement (influenced by geographic location, availability of time and resources)
• Objectivity: Possible effects that bias, conflict of interest, or the influence of others may have on the professional or business judgment of the auditor's expert

Sources of Information (Para. A15):

• Personal experience with previous work of that expert
• Discussions with that expert
• Discussions with other auditors or others familiar with that expert's work
• Knowledge of qualifications, professional body membership, license to practice
• Published papers or books by that expert
• The auditor's firm's system of quality management

Matters Relevant to Evaluation (Para. A16-A17):

• Whether the expert's work is subject to technical performance standards or professional/industry requirements
• Relevance of the expert's competence to the specific matter (e.g., an actuary specializing in property/casualty insurance may have limited expertise regarding pension calculations)
• The expert's competence with respect to relevant accounting and auditing requirements
• Whether unexpected events or audit evidence indicate need to reconsider initial evaluation

Threats to Objectivity (Para. A18):

• Self-interest threats
• Advocacy threats
• Familiarity threats
• Self-review threats
• Intimidation threats

When Objectivity Cannot Be Achieved (Para. A19):

In some cases, it may not be possible to eliminate threats or apply safeguards to reduce them to an acceptable level. For example, if a proposed auditor's expert is an individual who has played a significant role in preparing the information being audited (i.e., the expert is a management's expert).

Evaluating Objectivity of External Expert (Para. A20):

• Inquire of the entity about any known interests or relationships with the external expert
• Discuss with the expert any applicable safeguards
• Evaluate whether safeguards are adequate to reduce threats to an acceptable level
• Consider obtaining a written representation from the external expert about interests or relationships

Interests and Relationships to Discuss:

• Financial interests
• Business and personal relationships
• Provision of other services by the expert (including by the organization)

4.4 Obtaining an Understanding of the Field of Expertise (Para. 10)

Requirement: The auditor shall obtain a sufficient understanding of the field of expertise of the auditor's expert to enable the auditor to:

1. Determine the nature, scope and objectives of that expert's work for the auditor's purposes

2. Evaluate the adequacy of that work for the auditor's purposes

Aspects of the Expert's Field Relevant to Understanding (Para. A22):

• Whether the field has areas of specialty relevant to the audit
• Whether any professional/other standards and regulatory/legal requirements apply
• What assumptions and methods (including models) are used and whether they are generally accepted within the field and appropriate for financial reporting purposes
• The nature of internal and external data or information the expert uses

4.5 Agreement with the Auditor's Expert (Para. 11)

Requirement: The auditor shall agree, in writing when appropriate, on the following matters with the auditor's expert:

1. The nature, scope and objectives of that expert's work (Para. A27)
2. The respective roles and responsibilities of the auditor and that expert (Para. A28-A29)
3. The nature, timing and extent of communication between the auditor and that expert, including the form of any report to be provided (Para. A30)
4. The need for the auditor's expert to observe confidentiality requirements (Para. A31)

Factors Suggesting More Detailed/Written Agreement (Para. A24):

• The expert will have access to sensitive or confidential entity information
• Roles/responsibilities differ from those normally expected
• Multi-jurisdictional legal or regulatory requirements apply
• The matter is highly complex
• The auditor has not previously used work performed by that expert
• Greater extent and significance of the expert's work

Form of Agreement (Para. A25-A26):

• For external experts: often in the form of an engagement letter (see Appendix for matters to consider)
• When no written agreement exists: evidence may be included in planning memoranda, audit programs, or the firm's quality management policies/procedures

Respective Roles and Responsibilities (Para. A28):

• Whether the auditor or expert will perform detailed testing of source data
• Consent for the auditor to discuss findings/conclusions with the entity and others
• Agreement to include details in the basis for a modified opinion if necessary
• Agreement to inform the expert of the auditor's conclusions concerning that expert's work

Working Papers (Para. A29):

• When the expert is a member of the engagement team: the expert's working papers form part of the audit documentation
• For external experts: their working papers are their own and do not form part of the audit documentation (subject to any agreement to the contrary)

Communication (Para. A30):

Effective two-way communication facilitates:

• Proper integration of procedures with other audit work
• Appropriate modification of objectives during the audit
• For significant risks: both formal written report and oral reports may be appropriate

Confidentiality (Para. A31):

• The confidentiality provisions of relevant ethical requirements that apply to the auditor also apply to the auditor's expert
• Additional requirements may be imposed by law or regulation
• The entity may request specific confidentiality provisions

4.6 Evaluating the Adequacy of the Auditor's Expert's Work (Para. 12-13)

Requirement: The auditor shall evaluate the adequacy of the auditor's expert's work for the auditor's purposes, including:

1. The relevance and reasonableness of that expert's findings or conclusions, and their consistency with other audit evidence (Para. A33-A34)
2. If that expert's work involves use of significant assumptions and methods, the relevance and reasonableness of those assumptions and methods in the circumstances (Para. A35-A37)
3. If that expert's work involves the use of source data that is significant to that expert's work, the relevance, completeness, and accuracy of that source data (Para. A38-A39)

Specific Procedures to Evaluate Adequacy (Para. A33):

• Inquiries of the auditor's expert
• Reviewing the auditor's expert's working papers and reports
• Corroborative procedures:
• Observing the auditor's expert's work
• Examining published data from reputable sources
• Confirming relevant matters with third parties
• Performing detailed analytical procedures
• Reperforming calculations
• Discussion with another expert with relevant expertise
• Discussing the auditor's expert's report with management

Factors for Evaluating Findings/Conclusions (Para. A34):

• Presented consistently with standards of the expert's profession/industry
• Clearly expressed, including reference to objectives, scope and standards applied
• Based on an appropriate period and consider subsequent events
• Subject to any reservation, limitation or restriction on use
• Based on appropriate consideration of errors or deviations encountered

Assumptions and Methods Evaluation (Para. A35-A37):

Scenario	Primary Focus
----------	---------------
Expert evaluates management's assumptions/methods	Whether the expert adequately reviewed those assumptions/methods
Expert develops auditor's point estimate or range	Evaluating the assumptions and methods used by the expert

Factors for Evaluating Assumptions and Methods (Para. A37):

• Whether they are generally accepted within the expert's field
• Whether they are consistent with the applicable financial reporting framework
• Whether they depend on the use of specialized models
• Whether they are consistent with those of management (and if not, the reason for and effects of differences)

Source Data Testing (Para. A38-A39):

• Verify the origin of the data
• Obtain an understanding of and test internal controls over the data
• Review the data for completeness and internal consistency
• If the expert has tested the source data: inquiry, supervision or review of those tests may be appropriate

Inadequate Work (Para. 13 and A40):

Requirement: If the auditor determines that the work of the auditor's expert is not adequate for the auditor's purposes, the auditor shall:

1. Agree with that expert on the nature and extent of further work to be performed by that expert; or

2. Perform additional audit procedures appropriate to the circumstances

If the matter cannot be resolved (including through employing or engaging another expert), it may be necessary to express a modified opinion in accordance with HKSA 705 (Revised) because the auditor has not obtained sufficient appropriate audit evidence.

4.7 Reference to the Auditor's Expert in the Auditor's Report (Para. 14-15)

Requirement for Unmodified Opinion (Para. 14):

The auditor shall not refer to the work of an auditor's expert in an auditor's report containing an unmodified opinion unless required by law or regulation to do so.

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If such reference is required by law or regulation, the auditor shall indicate in the auditor's report that the reference does not reduce the auditor's responsibility for the auditor's opinion.

Requirement for Modified Opinion (Para. 15):

If the auditor makes reference to the work of an auditor's expert in the auditor's report because such reference is relevant to an understanding of a modification to the auditor's opinion, the auditor shall indicate in the auditor's report that such reference does not reduce the auditor's responsibility for that opinion.

Additional Considerations (Para. A41-A42):

• Law or regulation may require reference for transparency purposes (e.g., public sector)
• When referring to the expert in a modified opinion, the auditor may need the expert's permission before making such a reference

5. CONFORMITY WITH INTERNATIONAL STANDARDS

As of March 2025, HKSA 620 conforms with ISA 620, *Using the Work of an Auditor's Expert*. Compliance with HKSA 620 ensures compliance with ISA 620.

6. APPENDIX: CONSIDERATIONS FOR AGREEMENT WITH AN EXTERNAL EXPERT

The Appendix lists matters the auditor may consider for inclusion in an agreement with an auditor's external expert (often in the form of an engagement letter). The list is illustrative and not exhaustive.

6.1 Nature, Scope and Objectives of the Expert's Work

• Nature and scope of procedures to be performed
• Objectives in the context of materiality and risk considerations
• Any relevant technical performance standards or professional/industry requirements
• Assumptions and methods (including models) to be used and their authority
• Effective date or testing period and requirements regarding subsequent events

6.2 Respective Roles and Responsibilities

• Relevant auditing and accounting standards and regulatory/legal requirements
• Expert's consent to auditor's intended use of the report (including reference in modified opinion)
• Nature and extent of auditor's review of the expert's work
• Whether auditor or expert will test source data
• Expert's access to entity's records, files, personnel and experts engaged by the entity
• Procedures for communication between expert and entity
• Access to each other's working papers
• Ownership and control of working papers during and after the engagement
• Expert's responsibility to perform work with due skill and care
• Expert's competence and capability to perform the work
• Expectation that expert will use all relevant knowledge
• Any restriction on expert's association with the auditor's report
• Agreement to inform expert of auditor's conclusions

6.3 Communications and Reporting

• Methods and frequency of communications
• How findings/conclusions will be reported (written report, oral report, ongoing input)
• Identification of specific liaison persons within the engagement team
• When the expert will complete the work and report findings
• Expert's responsibility to communicate promptly:
• Potential delays in completing work
• Potential reservations or limitations on findings/conclusions
• Instances where the entity restricts access
• All information believed relevant to the audit
• Circumstances creating threats to objectivity and relevant safeguards

6.4 Confidentiality

• Confidentiality provisions of relevant ethical requirements applying to the auditor
• Additional requirements imposed by law or regulation
• Specific confidentiality provisions requested by the entity

7. KEY TAKEAWAYS SUMMARY TABLE

Topic	Key Point
-------	-----------
Scope	Expertise in fields OTHER than accounting/auditing
Auditor's Responsibility	Sole responsibility for opinion; NOT reduced by using expert
Definition	Auditor's expert = individual/organization with expertise in non-accounting/auditing field used by auditor
Need Determination	Required when expertise in other field is necessary for sufficient appropriate audit evidence
Competence, Capabilities, Objectivity	Must evaluate all three; for external experts, must inquire about interests/relationships
Understanding the Field	Must obtain sufficient understanding to determine nature/scope/objectives and evaluate adequacy
Agreement	Must agree on nature/scope/objectives, roles/responsibilities, communication, confidentiality; in writing when appropriate
Evaluation of Work	Must evaluate findings/conclusions, assumptions/methods, and source data
Inadequate Work	Agree on further work OR perform additional procedures; may lead to modified opinion
Reference in Report	NOT permitted for unmodified opinion unless required by law/regulation; permitted for modified opinion with indication that responsibility is not reduced
Internal vs. External Expert	Internal = subject to firm's quality management; External = not subject to firm's policies
Conformity	Conforms with ISA 620

繁體中文部分

1. 引言

1.1 香港審計準則第620號的範圍

香港審計準則第620號處理核數師在會計或審計以外的專業領域中，使用個人或組織的工作以協助獲取充分適當的審計證據時的責任。

主要範圍排除：

• 香港審計準則第220號（經修訂） 涵蓋審計項目團隊包括成員或諮詢具備會計或審計專業領域知識的個人或組織的情況。
• 香港審計準則第500號 涵蓋核數師使用管理層專家（即具備會計或審計以外領域專業知識，其工作被實體用於協助編製財務報表的個人或組織）的工作。

1.2 核數師對審計意見的責任

關鍵原則： 核數師對所發表的審計意見負有唯一責任，該責任不會因核數師使用核數師專家的工作而減輕。

然而，如果核數師在使用核數師專家的工作時，已遵循香港審計準則第620號，並得出該專家的工作足以滿足核數師目的的結論，則核數師可以接受該專家在其專業領域的發現或結論，作為適當的審計證據。

1.3 生效日期

本準則適用於2009年12月15日或之後開始期間的財務報表審計。

2. 目標

核數師的目標是：

1. 確定是否使用核數師專家的工作
2. 如果使用核數師專家的工作，確定該工作是否足以滿足核數師的目的

3. 定義

術語	定義
------	------
核數師專家	在會計或審計以外的領域擁有專業知識的個人或組織，其工作被核數師用於協助獲取充分適當的審計證據。可以是核數師內部專家（核數師事務所或網絡事務所的合夥人或員工）或核數師外部專家。
專業知識	在特定領域的技能、知識和經驗。
管理層專家	在會計或審計以外的領域擁有專業知識的個人或組織，其工作被實體用於協助編製財務報表。

3.1 會計或審計以外領域專業知識的例子（第A1段）

• 複雜金融工具、土地和建築物、廠房和機器、珠寶、藝術品、古董、無形資產、業務合併中收購的資產和承擔的負債，以及可能已減值的資產的估值
• 與保險合同或員工福利計劃相關的負債的精算計算
• 石油和天然氣儲量的估計
• 環境負債和場地清理成本的估值
• 合同、法律法規的解釋
• 複雜或不尋常的稅務合規問題的分析

3.2 區分會計/審計專業知識與其他專業知識（第A2段）

例子： 擅長應用遞延所得稅會計方法的個人通常可以與稅法專家輕易區分。前者不屬於香港審計準則第620號的專家（會計專業知識）；後者屬於香港審計準則第620號的專家（法律專業知識）。

在某些情況下，特別是涉及新興領域時，區分會計/審計專業領域與其他領域的專業知識屬於專業判斷的事項。

3.3 個人與組織作為核數師專家（第A3段）

在評估專業能力、能力和客觀性時：

• 如果專家是之前使用過的組織，但所指派的個人專家不為人知，則個人的個人特質和組織的管理特質（例如質量控制系統）都具有相關性。
• 相反情況（熟悉個人但不熟悉組織）也需要對兩個方面進行評估。

4. 要求

4.1 確定是否需要核數師專家（第7段）

要求： 如果在會計或審計以外的領域需要專業知識才能獲取充分適當的審計證據，核數師應當確定是否使用核數師專家的工作。

可能需要核數師專家的情況（第A4段）：

• 了解實體及其環境、適用的財務報告框架和實體的內部控制系統
• 識別和評估重大錯誤陳述風險
• 確定和實施對評估的財務報表層面風險的整體應對措施
• 設計和執行進一步的審計程序以應對評估的斷言層面風險
• 評估在形成財務報表意見時所獲取審計證據的充分性和適當性

影響決策的因素（第A8段）：

• 管理層是否在編製財務報表時使用了管理層專家
• 事項的性質和重要性，包括其複雜性
• 事項的重大錯誤陳述風險
• 應對已識別風險的預期程序性質
• 核數師對專家在相關事項上工作的知識和經驗
• 替代審計證據來源的可用性

當管理層已使用管理層專家時（第A9段）：

需考慮的額外因素：

• 管理層專家工作的性質、範圍和目標
• 管理層專家是受僱於實體還是被實體聘請
• 管理層對管理層專家工作的控制或影響程度
• 管理層專家的專業能力和能力
• 管理層專家是否受技術績效標準約束
• 實體內對管理層專家工作的任何控制

核數師無需專家的替代方案（第A7段）：

不具備相關領域專業知識的核數師仍可通過以下方式獲得充分理解：

• 審計需要此類專業知識編製財務報表的實體的經驗
• 在特定領域的教育或專業發展
• 與執行過類似審計的核數師討論

4.2 審計程序的性質、時間安排和範圍（第8段）

要求： 在確定關於第9-13段程序的性質、時間安排和範圍時，核數師應當考慮以下事項：

1. 該專家工作所涉及事項的性質
2. 該專家工作所涉及事項的重大錯誤陳述風險
3. 該專家工作在審計背景下的重要性
4. 核數師對該專家以往工作的知識和經驗
5. 該專家是否受核數師事務所的質量管理系統約束

表明需要更廣泛程序的因素（第A10段）：

• 工作涉及涉及主觀和複雜判斷的重大事項
• 核數師之前未使用過該專家的工作
• 專家正在執行對審計至關重要的程序（不僅是提供建議）
• 專家是不受事務所質量管理系統約束的外部專家

核數師事務所的質量管理系統（第A11-A13段）：

專家類型	質量管理影響
----------	--------------
內部專家（核數師事務所的合夥人/員工）	受事務所根據香港質量管理準則第1號的質量管理系統約束
內部專家（網絡事務所的合夥人/員工）	受事務所根據香港質量管理準則第1號的網絡要求政策約束
外部專家	不是審計項目團隊成員；可能不受事務所質量管理政策約束

可依賴事務所政策的領域（第A13段）：

• 專業能力和能力（通過招聘和培訓計劃）
• 客觀性（內部專家受相關道德要求約束）
• 評估專家工作的充分性（培訓計劃可能提供對與審計過程相互關係的理解）
• 遵守監管和法律要求（通過監控過程）
• 與核數師專家的協議

注意： 依賴事務所的政策或程序不會減輕核數師滿足香港審計準則第620號要求的責任。

4.3 核數師專家的專業能力、能力和客觀性（第9段）

要求： 核數師應當評估核數師專家是否具備核數師目的所需的專業能力、能力和客觀性。

對於核數師外部專家，客觀性的評估應當包括就有關可能對該專家客觀性構成威脅的利益和關係進行查詢。

定義（第A14段）：

• 專業能力： 核數師專家的專業知識的性質和水平
• 能力： 核數師專家在審計項目的情況下行使該專業知識的能力（受地理位置、時間和資源可用性影響）
• 客觀性： 偏見、利益衝突或他人影響可能對核數師專家的專業或商業判斷產生的可能影響

信息來源（第A15段）：

• 對該專家以往工作的個人經驗
• 與該專家的討論
• 與其他核數師或熟悉該專家工作的人士的討論
• 對資格、專業團體會員資格、執業許可證的了解
• 該專家發表的論文或著作
• 核數師事務所的質量管理系統

與評估相關的事項（第A16-A17段）：

• 專家的工作是否受技術績效標準或專業/行業要求約束
• 專家專業能力與特定事項的相關性（例如，專門從事財產/意外保險的精算師可能對退休金計算的專業知識有限）
• 專家在相關會計和審計要求方面的專業能力
• 意外事件或審計證據是否表明需要重新考慮初步評估

對客觀性的威脅（第A18段）：

• 自身利益威脅
• 倡導威脅
• 親密關係威脅
• 自我審查威脅
• 恐嚇威脅

當無法實現客觀性時（第A19段）：

在某些情況下，可能無法消除威脅或應用防範措施將其降低至可接受水平。例如，如果擬聘用的核數師專家是在編製被審計信息中發揮了重要作用的個人（即該專家是管理層專家）。

評估外部專家客觀性（第A20段）：

• 向實體查詢其與外部專家之間可能影響該專家客觀性的任何已知利益或關係
• 與專家討論任何適用的防範措施
• 評估防範措施是否足以將威脅降低至可接受水平
• 考慮從外部專家獲取關於利益或關係的書面陳述

需要討論的利益和關係：

• 財務利益
• 商業和個人關係
• 專家提供的其他服務（包括由組織提供的）

4.4 了解核數師專家的專業領域（第10段）

要求： 核數師應當獲得對核數師專家專業領域的充分了解，以使核數師能夠：

1. 確定該專家為核數師目的而進行的工作的性質、範圍和目標

2. 評估該工作對核數師目的的充分性

與了解相關的專家領域方面（第A22段）：

• 該領域是否有與審計相關的專業領域
• 是否有任何專業/其他標準和監管/法律要求適用
• 使用什麼假設和方法（包括模型），以及它們是否在該領域內被普遍接受並適用於財務報告目的
• 專家使用的內部和外部數據或信息的性質

4.5 與核數師專家的協議（第11段）

要求： 核數師應當與核數師專家就以下事項達成協議，在適當情況下以書面形式：

1. 該專家工作的性質、範圍和目標（第A27段）
2. 核數師和該專家的各自角色和責任（第A28-A29段）
3. 核數師與該專家之間溝通的性質、時間安排和範圍，包括該專家將提供的任何報告的形式（第A30段）
4. 核數師專家遵守保密要求的需要（第A31段）

表明需要更詳細/書面協議的因素（第A24段）：

• 專家將接觸敏感或機密的實體信息
• 角色/責任與通常預期的不同
• 適用的跨司法管轄區法律或監管要求
• 事項高度複雜
• 核數師之前未使用過該專家執行的工作
• 專家工作的範圍更大且重要性更高

協議形式（第A25-A26段）：

• 對於外部專家：通常以委聘書的形式（參見附錄中需考慮的事項）
• 當不存在書面協議時：證據可包含在計劃備忘錄、審計計劃或事務所的質量管理政策/程序中

各自角色和責任（第A28段）：

• 核數師或專家是否將執行源數據的詳細測試
• 同意核數師與實體及其他方討論發現/結論
• 同意在必要時在修改意見的基礎中納入詳細信息
• 同意告知專家核數師關於該專家工作的結論

工作底稿（第A29段）：

• 當專家是審計項目團隊成員時：專家的工作底稿構成審計文件的一部分
• 對於外部專家：他們的工作底稿屬於他們自己，不構成審計文件的一部分（除非另有協議）

溝通（第A30段）：

有效的雙向溝通有助於：

• 程序與其他審計工作的適當整合
• 在審計過程中對專家目標的適當修改
• 對於重大風險：正式的書面報告和口頭報告可能都合適

保密（第A31段）：

• 適用於核數師的相關道德要求的保密規定也適用於核數師專家
• 法律或法規可能施加額外要求
• 實體可能要求特定的保密規定

4.6 評估核數師專家工作的充分性（第12-13段）

要求： 核數師應當評估核數師專家的工作對核數師目的的充分性，包括：

1. 該專家發現或結論的相關性和合理性，以及它們與其他審計證據的一致性（第A33-A34段）
2. 如果該專家的工作涉及使用重大假設和方法，這些假設和方法在情況下的相關性和合理性（第A35-A37段）
3. 如果該專家的工作涉及使用對該專家工作重要的源數據，該源數據的相關性、完整性和準確性（第A38-A39段）

評估充分性的具體程序（第A33段）：

• 向核數師專家查詢
• 審閱核數師專家的工作底稿和報告
• 佐證程序：
• 觀察核數師專家的工作
• 檢查來自可靠權威來源的已發布數據
• 向第三方確認相關事項
• 執行詳細的分析性程序
• 重新計算
• 與具有相關專業知識的另一專家討論
• 與管理層討論核數師專家的報告

評估發現/結論的因素（第A34段）：

• 以與專家專業/行業標準一致的方式呈現
• 清晰表達，包括參考目標、範圍和應用的標準
• 基於適當期間並考慮後續事件
• 受任何保留、限制或使用限制
• 基於對專家遇到的錯誤或偏差的適當考慮

假設和方法評估（第A35-A37段）：

情境	主要關注點
------	------------
專家評估管理層的假設/方法	專家是否充分審查了這些假設/方法
專家制定核數師的點估計或範圍	評估專家使用的假設和方法

評估假設和方法的因素（第A37段）：

• 它們是否在專家領域內被普遍接受
• 它們是否與適用的財務報告框架一致
• 它們是否依賴於使用專業模型
• 它們是否與管理層的一致（如果不一致，差異的原因和影響）

源數據測試（第A38-A39段）：

• 驗證數據的來源
• 了解並測試對數據的內部控制
• 審查數據的完整性和內部一致性
• 如果專家已測試源數據：查詢、監督或審查這些測試可能合適

工作不足（第13段和第A40段）：

要求： 如果核數師確定核數師專家的工作不足以滿足核數師的目的，核數師應當：

1. 與該專家就該專家將進行的進一步工作的性質和範圍達成協議；或

2. 執行適合情況的額外審計程序

如果問題無法解決（包括通過僱用或聘請另一專家），則可能需要根據香港審計準則第705號（經修訂）表達修改意見，因為核數師未獲取充分適當的審計證據。

4.7 在核數師報告中提及核數師專家（第14-15段）

對無保留意見的要求（第14段）：

核數師不得在包含無保留意見的核數師報告中提及核數師專家的工作，除非法律或法規要求這樣做。

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如果法律或法規要求此類提及，核數師應當在核數師報告中指出該提及不會減輕核數師對核數師意見的責任。

對修改意見的要求（第15段）：

如果核數師在核數師報告中提及核數師專家的工作是因為該提及與理解對核數師意見的修改相關，核數師應當在核數師報告中指出該提及不會減輕核數師對該意見的責任。

額外考慮（第A41-A42段）：

• 法律或法規可能為透明度目的要求提及（例如，公共部門）
• 當在修改意見中提及專家時，核數師可能需要獲得專家的許可才能進行此類提及

5. 與國際準則的一致性

截至2025年3月，香港審計準則第620號與國際審計準則第620號《使用核數師專家的工作》一致。遵守香港審計準則第620號確保遵守國際審計準則第620號。

6. 附錄：與外部專家協議的考慮事項

附錄列出了核數師可能考慮納入與核數師外部專家協議（通常以委聘書形式）的事項。該列表僅供說明，並非詳盡無遺。

6.1 專家工作的性質、範圍和目標

• 將執行的程序的性質和範圍
• 在重大性和風險考慮背景下的目標
• 任何相關的技術績效標準或專業/行業要求
• 將使用的假設和方法（包括模型）及其權威性
• 生效日期或測試期間以及關於後續事件的要求

6.2 各自角色和責任

• 相關的審計和會計準則以及監管/法律要求
• 專家同意核數師預期使用該報告（包括在修改意見中提及）
• 核數師審查專家工作的性質和範圍
• 核數師或專家是否將測試源數據
• 專家接觸實體記錄、文件、人員和實體聘請的專家的權限
• 專家與實體之間的溝通程序
• 接觸彼此工作底稿的權限
• 工作底稿在項目期間和之後的所有權和控制權
• 專家以應有的技能和謹慎執行工作的責任
• 專家執行工作的專業能力和能力
• 期望專家使用所有相關知識
• 對專家與核數師報告關聯的任何限制
• 同意告知專家核數師的結論

6.3 溝通和報告

• 溝通的方法和頻率
• 發現/結論如何報告（書面報告、口頭報告、持續輸入）
• 識別審計項目團隊內的特定聯絡人員
• 專家何時完成工作並報告發現
• 專家及時溝通的責任：
• 完成工作的潛在延遲
• 對發現/結論的潛在保留或限制
• 實體限制訪問的情況
• 所有被認為與審計相關的信息
• 對客觀性構成威脅的情況和相關防範措施

6.4 保密

• 適用於核數師的相關道德要求的保密規定
• 法律或法規施加的額外要求
• 實體要求的特定保密規定

7. 關鍵要點總結表

主題	關鍵點
------	--------
範圍	會計/審計以外領域的專業知識
核數師責任	對意見負唯一責任；不因使用專家而減輕
定義	核數師專家 = 在非會計/審計領域擁有專業知識的個人/組織，由核數師使用
需求確定	當其他領域的專業知識對獲取充分適當審計證據必要時需要
專業能力、能力、客觀性	必須評估三者；對於外部專家，必須查詢利益/關係
了解領域	必須獲得充分了解以確定性質/範圍/目標並評估充分性
協議	必須就性質/範圍/目標、角色/責任、溝通、保密達成協議；適當情況下以書面形式
工作評估	必須評估發現/結論、假設/方法和源數據
工作不足	同意進一步工作或執行額外程序；可能導致修改意見
報告中提及	無保留意見不允許提及，除非法律/法規要求；修改意見允許提及，需指出責任未減輕
內部與外部專家	內部 = 受事務所質量管理約束；外部 = 不受事務所政策約束
一致性	與國際審計準則第620號一致

50 MULTIPLE CHOICE QUESTIONS

Q1. According to HKSA 620, what is the auditor's responsibility when using the work of an auditor's expert?

A. The auditor shares responsibility with the expert for the audit opinion

B. The auditor's responsibility is reduced proportionally to the expert's contribution

C. The auditor has sole responsibility for the audit opinion, and this responsibility is not reduced by using the expert's work

D. The auditor is relieved of responsibility for matters covered by the expert's work

Answer: C

Q2. Which of the following is within the scope of HKSA 620?

A. Using a team member with expertise in a specialized area of accounting

B. Using the work of a management's expert in preparing financial statements

C. Using an individual with expertise in valuation of complex financial instruments to assist the auditor

D. Consulting an internal expert on deferred tax accounting methods

Answer: C

Q3. An auditor's expert may be:

A. Only an individual with expertise in accounting or auditing

B. Either an individual or an organization possessing expertise in a field other than accounting or auditing

C. Only an organization with expertise in a specialized area of accounting

D. Only a management's expert used by the entity

Answer: B

Q4. Which of the following is NOT an example of expertise in a field other than accounting or auditing as described in HKSA 620?

A. Valuation of land and buildings

B. Actuarial calculation of employee benefit plan liabilities

C. Application of deferred tax accounting methods

D. Interpretation of contracts and laws

Answer: C

Q5. When distinguishing between accounting expertise and other expertise, which statement is correct?

A. Expertise in applying deferred tax accounting methods is considered expertise in a field other than accounting

B. Expertise in taxation law is considered accounting expertise

C. Expertise in methods of accounting for financial instruments is not an expert for HKSA 620 purposes

D. Expertise in complex modeling for valuing financial instruments is always accounting expertise

Answer: C

Q6. The effective date of HKSA 620 is for audits of financial statements for periods beginning on or after:

A. 15 December 2008

B. 15 December 2009

C. 1 January 2010

D. 15 December 2011

Answer: B

Q7. What are the two objectives of the auditor under HKSA 620?

A. To determine whether to use an expert and to supervise the expert's work

B. To determine whether to use an expert and to determine whether the work is adequate for the auditor's purposes

C. To evaluate the expert's fees and to assess the expert's independence

D. To select the expert and to document the expert's findings

Answer: B

Q8. According to HKSA 620, a management's expert is:

A. An expert used by the auditor to assist in obtaining audit evidence

B. An individual or organization with expertise in accounting used by the entity

C. An individual or organization with expertise in a field other than accounting or auditing, used by the entity to prepare financial statements

D. An internal expert of the auditor's firm

Answer: C

Q9. When determining whether to use an auditor's expert, which factor should the auditor consider?

A. The expert's fee structure

B. Whether management has used a management's expert in preparing the financial statements

C. The expert's preferred working hours

D. The expert's marketing materials

Answer: B

Q10. An auditor who is not an expert in a relevant field may obtain sufficient understanding of that field without using an auditor's expert through all of the following EXCEPT:

A. Experience in auditing entities requiring such expertise

B. Education or professional development in the particular field

C. Hiring a full-time specialist for the firm

D. Discussion with auditors who have performed similar engagements

Answer: C

Q11. Which of the following is NOT a factor the auditor should consider when determining the nature, timing and extent of procedures regarding the auditor's expert?

A. The nature of the matter to which the expert's work relates

B. The risks of material misstatement in the matter

C. The expert's personal preferences for communication

D. Whether the expert is subject to the auditor's firm's system of quality management

Answer: C

Q12. An auditor's internal expert is:

A. Always an external consultant hired specifically for the audit

B. A partner or staff of the auditor's firm or a network firm

C. An expert employed by the audit client

D. Any expert with a professional certification

Answer: B

Q13. When evaluating the objectivity of an auditor's external expert, the auditor shall:

A. Assume the expert is objective unless proven otherwise

B. Only consider the expert's professional qualifications

C. Include inquiry regarding interests and relationships that may create a threat to objectivity

D. Rely solely on the expert's written representation

Answer: C

Q14. Which of the following is a threat to objectivity as described in HKSA 620?

A. Self-interest threat

B. Professional skepticism threat

C. Technical competence threat

D. Documentation threat

Answer: A

Q15. According to HKSA 620, competence relates to:

A. The ability to exercise expertise in the circumstances of the engagement

B. The nature and level of expertise of the auditor's expert

C. The possible effects of bias on judgment

D. The geographic location of the expert

Answer: B

Q16. Capability of an auditor's expert relates to:

A. The expert's professional certifications

B. The ability to exercise competence in the circumstances of the engagement

C. The expert's objectivity

D. The expert's fee structure

Answer: B

Q17. Which of the following is a source of information about the competence, capabilities and objectivity of an auditor's expert?

A. The expert's marketing brochure

B. Personal experience with previous work of that expert

C. The expert's social media profile

D. The expert's office location

Answer: B

Q18. When evaluating the competence of an auditor's expert, the auditor should consider:

A. Whether the expert's work is subject to technical performance standards

B. The expert's preferred communication style

C. The expert's office decor

D. The expert's personal hobbies

Answer: A

Q19. According to HKSA 620, the auditor shall obtain a sufficient understanding of the field of expertise of the auditor's expert to:

A. Determine the expert's fee

B. Determine the nature, scope and objectives of the expert's work and evaluate its adequacy

C. Prepare the expert's work schedule

D. Negotiate the engagement letter

Answer: B

Q20. Which of the following aspects of the expert's field is relevant to the auditor's understanding?

A. The expert's personal opinions

B. Whether the field has areas of specialty relevant to the audit

C. The expert's preferred software

D. The expert's office hours

Answer: B

Q21. The auditor shall agree with the auditor's expert on which of the following matters?

A. The expert's fee and payment schedule

B. The nature, scope and objectives of the expert's work

C. The expert's vacation schedule

D. The expert's marketing strategy

Answer: B

Q22. When should the agreement with the auditor's expert be in writing?

A. Always, without exception

B. Never, oral agreements are sufficient

C. When appropriate, considering the circumstances

D. Only for external experts

Answer: C

Q23. Which factor may suggest the need for a more detailed written agreement with the auditor's expert?

A. The expert is well-known to the auditor

B. The matter is highly complex

C. The expert has a standard fee structure

D. The audit is for a small entity

Answer: B

Q24. When the auditor's expert is a member of the engagement team, the expert's working papers:

A. Remain the property of the expert

B. Form part of the audit documentation

C. Must be destroyed after the audit

D. Are not accessible to the auditor

Answer: B

Q25. For an auditor's external expert, their working papers:

A. Always form part of the audit documentation

B. Are their own and do not form part of the audit documentation, subject to any agreement to the contrary

C. Must be submitted to the audit committee

D. Are automatically shared with the entity

Answer: B

Q26. Effective two-way communication with the auditor's expert facilitates:

A. Higher fees for the expert

B. Proper integration of procedures with other audit work

C. Reduced audit documentation

D. Faster completion of the audit regardless of quality

Answer: B

Q27. The confidentiality provisions of relevant ethical requirements that apply to the auditor:

A. Do not apply to the auditor's expert

B. Also apply to the auditor's expert

C. Apply only to internal experts

D. Apply only to external experts

Answer: B

Q28. When evaluating the adequacy of the auditor's expert's work, the auditor shall evaluate:

A. The expert's personal appearance

B. The relevance and reasonableness of the expert's findings or conclusions

C. The expert's marketing materials

D. The expert's office location

Answer: B

Q29. Which of the following is a specific procedure to evaluate the adequacy of the auditor's expert's work?

A. Reviewing the expert's personal website

B. Observing the auditor's expert's work

C. Checking the expert's social media

D. Reviewing the expert's resume

Answer: B

Q30. When evaluating the relevance and reasonableness of the expert's findings, the auditor should consider whether they are:

A. Presented in a manner consistent with standards of the expert's profession

B. Written in a language the auditor prefers

C. Printed on company letterhead

D. Signed by a supervisor

Answer: A

Q31. When the auditor's expert's work involves significant assumptions and methods, the auditor should evaluate:

A. Whether the assumptions are popular

B. Whether the assumptions are generally accepted within the expert's field

C. Whether the assumptions are simple

D. Whether the methods are new

Answer: B

Q32. When the auditor's expert's work involves source data, the auditor should evaluate:

A. The color of the data presentation

B. The relevance, completeness, and accuracy of the source data

C. The data storage method

D. The data backup frequency

Answer: B

Q33. If the auditor determines that the work of the auditor's expert is not adequate, the auditor shall:

A. Immediately issue a modified opinion

B. Agree with the expert on further work or perform additional audit procedures

C. Terminate the audit engagement

D. Ignore the expert's work

Answer: B

Q34. If the auditor cannot resolve inadequate work by the auditor's expert, it may be necessary to:

A. Issue an unmodified opinion

B. Express a modified opinion in accordance with HKSA 705 (Revised)

C. Accept the expert's work regardless

D. Request a refund from the expert

Answer: B

Q35. In an auditor's report containing an unmodified opinion, the auditor:

A. Shall always refer to the work of the auditor's expert

B. Shall not refer to the work of an auditor's expert unless required by law or regulation

C. May refer to the expert's work at the auditor's discretion

D. Must include a separate paragraph about the expert

Answer: B

Q36. If reference to an auditor's expert is required by law or regulation in an unmodified opinion, the auditor shall indicate that:

A. The expert is responsible for that part of the audit

B. The reference does not reduce the auditor's responsibility for the opinion

C. The expert's work was not adequate

D. The auditor disagrees with the expert

Answer: B

Q37. When making reference to an auditor's expert in a modified opinion, the auditor shall indicate that:

A. The expert shares responsibility for the modification

B. The reference does not reduce the auditor's responsibility for the opinion

C. The expert caused the modification

D. The expert's work was the only basis for the modification

Answer: B

Q38. HKSA 620 conforms with which International Standard on Auditing?

A. ISA 500

B. ISA 620

C. ISA 220

D. ISA 705

Answer: B

Q39. Which HKSA deals with the use of a management's expert?

A. HKSA 620

B. HKSA 500

C. HKSA 220 (Revised)

D. HKSA 705 (Revised)

Answer: B

Q40. Which HKSA deals with the engagement team including a member with expertise in a specialized area of accounting or auditing?

A. HKSA 620

B. HKSA 500

C. HKSA 220 (Revised)

D. HKSA 705 (Revised)

Answer: C

Q41. An auditor's external expert is:

A. Always a partner of the auditor's firm

B. Not a member of the engagement team and may not be subject to the firm's quality management policies

C. Always subject to the firm's quality management system

D. A member of the engagement team

Answer: B

Q42. Which of the following is an example of a situation where an auditor's expert may be needed?

A. Testing internal controls over cash

B. Valuing complex financial instruments

C. Confirming accounts receivable

D. Performing analytical procedures on revenue

Answer: B

Q43. When management has used a management's expert, the auditor's decision on whether to use an auditor's expert may be influenced by:

A. The management's expert's preferred working hours

B. The nature, scope and objectives of the management's expert's work

C. The management's expert's office location

D. The management's expert's personal interests

Answer: B

Q44. Which of the following is NOT a factor that may suggest the need for different or more extensive procedures regarding the auditor's expert?

A. The work relates to a significant matter involving subjective and complex judgments

B. The auditor has previously used the expert's work extensively

C. The expert is performing procedures integral to the audit

D. The expert is an external expert not subject to the firm's quality management system

Answer: B

Q45. When evaluating the objectivity of an auditor's external expert, it may be relevant to:

A. Inquire of the entity about any known interests or relationships with the expert

B. Ask the expert's opinion on the audit client

C. Review the expert's personal financial statements

D. Contact the expert's previous clients

Answer: A

Q46. Which of the following is NOT a threat to objectivity listed in HKSA 620?

A. Self-interest threat

B. Advocacy threat

C. Professional competence threat

D. Intimidation threat

Answer: C

Q47. When an auditor's expert is an organization, the auditor's evaluation should consider:

A. Only the organization's reputation

B. Both the personal attributes of the individual expert and the managerial attributes of the organization

C. Only the individual expert's qualifications

D. Only the organization's fee structure

Answer: B

Q48. The Appendix to HKSA 620 provides considerations for agreement between the auditor and:

A. A management's expert

B. An auditor's external expert

C. An auditor's internal expert only

D. The audit committee

Answer: B

Q49. According to the Appendix, which of the following should be considered for inclusion in an agreement with an auditor's external expert?

A. The expert's marketing strategy

B. The nature and scope of procedures to be performed

C. The expert's personal investment portfolio

D. The expert's preferred working hours

Answer: B

Q50. HKSA 620 is effective for audits of financial statements for periods beginning on or after:

A. 15 December 2008

B. 15 December 2009

C. 1 January 2010

D. 15 December 2011

Answer: B