Specialists or experts are occasionally required by external auditors mainly in connection with the valuation assets and the determination of liabilities ;Competence of the specialist

The auditor should seek reasonable assurance that the expert‘s work constitutes appropriate audit evidence in support of the financial statements. The auditor should consider;
The skills and competence of the expert. The auditor should consider the expert‘s skills and competence in the particular profession. This is done by considering the expert‘s professional qualifications, license or membership of an appropriate professional body. The experience and reputation in the field in which the auditor is seeking evidence.