Evaluation of a management's expert
You may use other people's work, but you never share the opinion, the responsibility for the audit opinion is yours alone, and the file must show what you did to satisfy yourself about every piece of work you relied on.
- 2 pages
- 68
- Word and PDF
- 13 September 2026
What it covers
- 1Evaluation of a management's expertSA 500 · file ref B-11
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
[Name of the firm], Chartered Accountants
Evaluation of the work of a management's expert
Client: [Client company's name] Period: [year ended 31 March 2026] WP ref: [B-11/2]
Expert: [name of individual and firm] Field: [actuarial valuation of defined benefit obligations]
Report relied on: [report dated ( ), reference ( )] Financial statement item and amount: [gratuity obligation Rs 1.82 crore; leave encashment Rs 47 lakh]
Assertion supported: [valuation and completeness of employee benefit obligations]
Prepared by: [Prepared by (name and date)] Reviewed by: [Reviewed by (name and date)]