[The following paragraph was effective for audits of financial statements for fiscal years ending on or after June 30, 2001. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]


The auditor may plan to seek the assistance of employees of the auditor’s firm, or others outside the firm, with the necessary skill or knowledge. Section 311, Planning and Supervision, provides guidance on the use of individuals who serve as members of the audit team and assist the auditor in planning and performing auditing procedures. The auditor also may plan to use the work of a specialist. Section 336, Using the Work of a Specialist, provides guidance on the use of the work of specialists as evidential matter.