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The auditor should consider whether specialized skills are needed in performing the audit. (AU-C 300.12) For example, the auditor may need to involve the use of an information technology (IT) specialist to:

 Determine the effect of IT on the audit

 Understand the IT controls

 Design and perform tests of IT controls or substantive procedures

In determining whether an IT professional is needed, the auditor should consider factors such as the following:

 The complexity of the entity’s systems and IT controls and the manner in which they are used in conducting the entity’s business

 The significance of changes made to existing systems, or the implementation of new systems

 The extent to which data are shared among systems

 The extent of the entity’s participation in electronic commerce

 The entity’s use of emerging technologies

 The significance of audit evidence that is available only in electronic form

(AU-C 300.A18)