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ACCA Strategic Professional · Advanced Audit and Assurance (International) · Developments in sustainability assurance

Zenith Assurance LLP is engaged to provide limited assurance on the sustainability report of Orlan plc. The engagement partner, who also audits Orlan's financial statements, wants to use an in-house climate scientist employed by the firm to help evaluate greenhouse gas emission estimates. Under ISSA 5000 and the IESBA Code, which statement best describes the firm's position?

The firm's own climate scientist is a member of the engagement team, so the engagement partner must be satisfied about their competence, capabilities and objectivity. They are not management's expert, and no management approval is needed for their use.

  1. AThe scientist is part of the engagement team, so the engagement partner must be satisfied about the scientist's competence, capabilities and objectivityCorrect
  2. BThe scientist's work needs no evaluation because the firm employs them
  3. CThe scientist may only be used if Orlan's management approves their appointment
  4. DThe scientist must be treated as a management's expert, so the firm only reads their report

Explanation

An expert employed by the firm and used on the engagement is part of the engagement team (a practitioner's internal expert). The engagement partner remains responsible for the overall quality and must be satisfied that the expert has the necessary competence, capabilities and objectivity. Treating them as management's expert is wrong because they are not employed by Orlan.

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