Using the Work of an Auditor’s Expert
International Standard on Auditing (Ireland) 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.
Effective Date
ISA (Ireland) 620 is effective for the audits of financial statements for periods
commencing on or after 15 July 2021.
Current Standard
ISA (Ireland) 620 (Updated October 2023)
Past Standards
ISA (Ireland) 620 (Updated October 2022)
ISA (Ireland) 620 (Revised November 2020)