The narrow scope changes to current rules are required to maintain UK alignment with international auditing and assurance standards, with the consultation focused on how auditors appoint and use external experts during the audit process.

The revisions focus on appointing a competence and qualified expert, with written statement required to validate that there are no potential conflicts or questions over their objectivity.

The narrow scope amendments will affect ISA (UK) 620 Using the Work of an AuditorAuditor’s  Expert and ISAE (UK) 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Under the new wording, the FRC stressed: ‘Using the work of an auditor’s expert that does not have the necessary competence, capabilities, or objectivity for the auditor’s purposes would affect the auditor’s fulfilment of fundamental ethical principles such as integrity, objectivity, and professional competence and due care.’

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