This was worth 3 marks and required candidates to explain 3 factors that the external auditor should consider when assessing the competence and objectivity of an expert.

Most candidates provided three, or occasionally two, valid points; appropriate qualification, experience and independence from the client being the most popular points. There were very few non-relevant points, the most common being checking the scope of work of the expert, ensuring that the expert had a confidentiality agreement and ensuring that the expert had project management experience.

In summary, the question was well-answered.