Pranali Vedpranali ved asked 2 years ago
1 Answers
RaviRavi Staff answered 2 years ago

From SA 600
“Other auditor” means an auditor, other than the principal auditor, with responsibility for reporting on the financial information of a component which is included in the financial information audited by the principal auditor.
“Component” means a division, branch, subsidiary, joint venture, associated enterprises or other entity whose financial information is included in the financial information audited by the principal auditor.
So SA 600 is not relevant
Further he is not expert appointed by auditor so SA 620 not relevant,and he is not expert appointed to help in accounting process so he is not management expert SA 500 not relevant
he is simply not covered any of the standards, using his report is simply using work any other professional, not covered by SAs show diligence, before relying on his work 

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