The extent to which the specialist should be independent
The auditor should evaluate the independence of the expert before relying on his work. If the expert is not independent of the client then there is a risk that the opinion given by the expert could be in the favour of the client. The auditor should therefore be on the look out for any factors that could impair the specialist‘s independence.
The risk of independence being impaired increases where the expert is employed by the client; in such cases he owes his loyalty to the client, or where he is related financially with the client.