- Specialist of audit firms: A person or organization with expertise in a particular field outside the field of accounting, auditing, whose work in that field specialists are auditors used to gather sufficient appropriate audit evidence. Professionals who may be of the auditing firm or company network (as leader or staff, including collaborators), or external
- Professionals of the audited units: As individuals or organizations have expertise in a particular field outside the field of accounting, auditing, whose work in that field experts were audited unit used in the preparation and presentation of financial statements .
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