In order to ensure the implementation of item 10.3.4, “Conducting master classes based on audits conducted by advanced auditors”, of the Chamber of Auditors’ Work Plan for 2026, and in accordance with the Schedule for Conducting Master Classes Based on Audits Conducted by Advanced Auditors, approved by Order No. 10-1/3-3-20/2026 of the Chairman of the Chamber of Auditors dated 15 May 2026, an online master class on the International Standard on Auditing “Using the Work of an Expert” was held on 21 August 2026.
At the master class, Elmira Hajiyeva, Head of the Human Resources Training Department of the Chamber of Auditors, acted as moderator, while independent auditor Nazim Akhundov acted as speaker. In her opening remarks, Elmira Hajiyeva, Head of the Human Resources Training Department of the Chamber of Auditors, highlighted the relevance of the topic “International Standard on Auditing ‘Using the Work of an Expert’” to audit activities and shared her views on the need for auditors to use the work of experts, the assessment of an expert’s competence and objectivity, the key principles of cooperation with an expert, and the role of work performed by an expert in obtaining audit evidence. In modern audit practice, the assessment of a number of complex matters encountered by an auditor may require specialised knowledge and skills. In such cases, the use of the work of an expert in the relevant field by the auditor is of significant importance for ensuring audit quality and the reliability of audit evidence obtained.
When using the work of an expert, particular attention should be paid to assessing the expert’s professional competence, capabilities and objectivity, properly establishing cooperation between the auditor and the expert, and evaluating the work performed by the expert in terms of the objectives of the audit. In this regard, the master class was intended to address practical issues encountered by auditors when using the work of experts, the selection of experts and assessment of their activities, consideration of an expert’s work as audit evidence, as well as the determination of the possible impact of an expert’s work on audit results. I am confident that the practical examples and exchange of experience presented during the master class will contribute to the development of auditors’ professional knowledge and skills, the formation of appropriate professional judgment when using the work of experts, and the improvement of the quality of audit procedures. The topic is of particular importance in modern audit practice. When auditors encounter matters requiring specialised knowledge and skills during an audit, the proper and well-founded use of an expert’s work plays an important role in ensuring the sufficiency and appropriateness of audit evidence, as well as audit quality. Today’s meeting will address such important issues as the selection of an expert, assessment of the expert’s competence and objectivity, organisation of cooperation between the auditor and the expert, as well as the role of the expert’s work in the formation of audit evidence, with discussions based on practical examples.
She noted that the master class would be valuable for participants in terms of exchanging practical experience and enhancing professional knowledge. Elmira Hajiyeva then gave the floor to independent auditor Nazim Akhundov for a detailed presentation on the topic. During his presentation, the speaker provided detailed information on the key provisions of the International Standard on Auditing concerning “Using the Work of an Expert”, situations in which an auditor needs to use the work of an expert, the assessment of an expert’s competence, capabilities and objectivity, matters to be agreed with the expert, the evaluation of work performed by the expert, and its role in forming audit evidence. As part of the master class, participants were introduced to practical approaches to key issues to be considered when an auditor uses the work of an expert, the selection of an expert and assessment of their activities, the auditor’s analysis of information and results provided by the expert, as well as determining whether the expert’s work and its results constitute sufficient and appropriate audit evidence for audit purposes.
During the event, practical examples were used to explain the specifics of using an expert’s work, approaches to organising interaction between the auditor and the expert, evaluating the results provided by the expert, and documenting them in the relevant audit documentation. The master class concluded with an interactive discussion, questions from participants were answered, and the topic was met with great interest by the participants. A total of 85 members of the Chamber of Auditors participated in the event.
