This document clarifies the duties and responsibilities of an auditor while using the work of an expert as envisaged in AAS 9. The Clarification deals specifically with the issues to be considered by an auditor while using the work of an outside expert, viz., actuary or the insurer itself, while verifying the accrued liability for retirement benefits or group gratuity schemes.
|
|
Issued in October, 2002.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2005).
Not available as a separate publication of the Institute.
ISBN: 81-88437-20-4.
|