Expert function

We fulfil the function of professional expertise ensuring that the most recent expert know-how within the profession will always be accessible to your audit firm.

On an ongoing basis, Inspicio will act in the capacity of an expert entity providing solutions with respect to any matter of a professional nature that may be relevant within the framework of your audit firm. We provide advisory services within any matter from the expression of opinions concerning the adequacy and appropriateness of obtained documentation to matters in respect of the expression of opinions on complex matters and the issue of auditor's independence.

It is the audit firm's duty to establish policies and procedures that are designed for the purpose of establishing a high degree of certainty that:

  • appropriate interviews and consultation are performed in respect of difficult or disputable matters
  • sufficient resources will be available to facilitate the performance of appropriate interviews and consultation
  • the nature and scope as well as the conclusions made in respect of such interviews and consultation are documented and approved – both by the interviewer and the interviewee; and that
  • the conclusions arrived at through interviews and consultations are implemented.


In our capacity of your expert function, Inspicio can provide assurance that your audit firm will comply with relevant interview and consultation policies and procedures.

Inspicio further provides assurance for your audit firm to the effect that all material threats against auditor's and the audit firm's independence, and any precautionary steps taken to reduce such threats will be reported pursuant to documentation requirements.

Moreover, if your audit firm has established particular requirements to quality assurance appraisal in respect of certain declaration duties, Inspicio can provide assistance in the implementation thereof. Likewise, Inspicio can provide assistance within the performance of ”hot review” on declaration engagements in which particular areas of the declaration duty will be singled out for quality assurance purposes before the signing of the declaration.