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Use of an auditor's expert under SA 620 should be planned at:
AThe audit-report drafting stage
BThe day before signing
CThe planning stage, with scope, role and qualifications considered upfront
DThe closing meeting
Answer & Solution
Correct answer: D. The closing meeting
1. SA 620 expects expert involvement to be planned, not improvised at closing.
2. Planning covers scope, competence, objectivity, and reliance on expert work.
3. Last-minute expert use risks reporting delays.
_Source: ICAI BoS CA Final Paper 3, Ch 2 "Audit Planning Strategy and Execution"_
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