If the auditor's expert's work is inconsistent with other audit evidence, what should the auditor do?

When an auditor's expert's work reveals inconsistencies with other audit evidence, the auditor must prioritize resolution of the matter. This involves investigating the discrepancy to determine the reasons behind it. The auditor needs to assess whether the expert's findings are valid and how they align or conflict with the evidence obtained through other audit procedures.

Resolving inconsistencies is critical because it ensures the overall reliability of the audit conclusions. If discrepancies remain unresolved, it might lead to an inaccurate audit opinion, which could have significant implications for financial reporting and stakeholder trust. By focusing on resolving the inconsistency, the auditor can either corroborate the expert's findings with additional evidence or address any misunderstandings or misinterpretations that may have occurred.

While seeking more expert opinions, documenting the inconsistency, and adjusting the audit report are important aspects of the audit process, the initial and most vital step is to resolve issues before taking further actions. This proactive approach safeguards the integrity of the audit and ultimately aids in forming a sound opinion based on comprehensive and reconciled evidence.