[The following paragraphs of AS 1210, amended to read as follows, will be effective for audits of fiscal years ending on or after December 15, 2017. See PCAOB Release No. 2017-001. The current standard can be found here.]

Effect of the Specialist's Work on the Auditor's Report

.13     If the auditor determines that the specialist's findings support the related assertions in the financial statements, he or she reasonably may conclude that sufficient appropriate evidential matter has been obtained. If there is a material difference between the specialist's findings and the assertions in the financial statements, he or she should apply additional procedures. If after applying any additional procedures that might be appropriate the auditor is unable to resolve the matter, the auditor should obtain the opinion of another specialist, unless it appears to the auditor that the matter cannot be resolved. A matter that has not been resolved ordinarily will cause the auditor to conclude that he or she should qualify the opinion or disclaim an opinion because the inability to obtain sufficient appropriate evidential matter as to an assertion of material significance in the financial statements constitutes a scope limitation. (See paragraphs .05 and .06 of AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances.)

.14     The auditor may conclude after performing additional procedures, including possibly obtaining the opinion of another specialist, that the assertions in the financial statements are not in conformity with GAAP. In that event, the auditor should express a qualified or adverse opinion. (See AS 3105.18, .19, and .24.)

Reference to the Specialist in the Auditor's Report

.15     Reference to the use of a specialist may be made in the auditor's report in the following situations:

a.   Critical Audit Matters—If such a reference will facilitate an understanding of the matter, the principal considerations that led the auditor to determine that the matter was a critical audit matter, or how the critical audit matter was addressed in the audit;⁷ or

b.   Explanatory language or departure from an unqualified opinion—If such a reference will facilitate an understanding of the reason for the explanatory paragraph or departure from an unqualified opinion.

Otherwise the auditor should not refer to the work or findings of the specialist in the auditor's report.

⁷ Critical audit matters are described in AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.

[.16]     [Paragraph deleted.]

[Effective pursuant to SEC Release No. 34-81916, File No. PCAOB-2017-01 (October 23, 2017)]