During the Secretarial Audit of the Company, auditors found various reports of expert. Some reports comprise technical details about the plant and project including assessment. Write the note on the reliability of the sa

Dependence on the Report of Other Expert by the Secretarial Auditor Where the secretarial auditor is planning to use the work of an expert, the auditor should evaluate the professional competence of the expert. This will involve considering the expert's professional certification or licensing by, or membership in, an appropriate professional body and experience and reputation in the field in which the auditor is seeking audit evidence. For example, for building structure related compliance, a civil engineer is considered as the expert; for aviation related compliance, the aeronautical engineer is considered as expert and so on. The auditor should evaluate the objectivity of the expert. The risk that an expert's objectivity will be impaired increases when the expert is employed by the entity; or is related in some other manner to the entity.