Auditors' and Specialists' Views About the Use of Specialists During an Audit
通过对六家会计事务所34名从业者的访谈，研究了审计师与专家对当前审计中运用专家情况的看法，发现双方均不满但原因不同：审计师担心预算超支和客户关系受损，专家则担忧其参与范围受限影响审计质量。
ABSTRACT Auditors often rely on the assistance of specialists from such fields as tax, information technology, valuation, and forensic accounting. Integration of the work of specialists with the work of audit team members is a challenge for both groups. This interview-based study of 34 practitioners from six accounting firms, including 12 auditors (partners and managers) and 22 specialists (tax, IT, valuation, forensic) examines auditors' and specialists' views about the current state of specialist use on audits. The regulatory environment creates pressure for financial statement auditors to use specialists on audits; however, financial statement auditors often seek to limit specialist involvement. Both auditors and specialists are dissatisfied with the current situation, but for different reasons. Auditors are concerned about budget overruns, delays, and harm to client relationships by (overly) meticulous specialists. Specialists are concerned about auditors limiting the scope of specialist involvement, and its effect on audit quality. JEL Classifications: M4; M40; M42.