Ruhi & Co., Chartered Accountants, mainly into statutory audit and tax audit, has received an order in writing from the Central Government, in…

CA Final · Advanced Auditing, Assurance and Professional Ethics · MTP · January 2026
Ruhi & Co., Chartered Accountants, mainly into statutory audit and tax audit, has received an order in writing from the Central Government, in respect of one of its clients, to carry out an investigation. Ruhi & Co. is contemplating getting the assistance of an expert with respect to certain matters.
(A) Yes, SA 620 – Using the work of experts, has a specific paragraph on using an expert's assistance for investigation.
(B) Yes, Ruhi & Co. should consider whether the assistance of other experts like engineers, lawyers, etc. is necessary in the interest of a comprehensive and full proof examination of documents and information.
(C) No, the objective of SA 620 is to use the work of an expert for audit of historical financial statements and not for investigation purposes.
(D) No, since investigation is analytical in nature and requires a thorough mind, capable of observing, collecting and evaluating facts, the usage of an expert will hinder the independence of the investigator.

Suggested Answer and Working Notes:

Correct Answer: Option (B)

Yes, Ruhi & Co. should consider whether the assistance of other experts like engineers, lawyers, etc. is necessary in the interest of a comprehensive and full proof examination of documents and information.

Topics: Group Audits

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic