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[The following paragraph was effective before December 31, 2016. See PCAOB Release No. 2015-002PDF. The current standard can be found here.]


In some compliance engagements, the nature of the specified compliance requirements may require specialized skill or knowledge in a particular field other than accounting or auditing. In such cases, the practitioner may use the work of a specialist and should follow the relevant performance and reporting guidance in AU section 336, Using the Work of a Specialist.