The use of specialists in an audit can be likened to gemstones – they have the potential to be extremely valuable assets to an auditor, but just like any precious metal, they must be thoroughly evaluated to determine if their work can be used as audit evidence! In this gem of a CPE-eligible (1.0 CPE) eLearning course, we explore the types of specialists (auditor and management) used in an audit, and the related requirements for using each type, including how to assess the specialist and their work, and communicating with the specialist. If you are an auditor who audits financial statements in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards, U.S. generally accepted auditing standards (U.S. GAAS), or International Standards of Auditing (ISAs), this course is a must! This course covers the following U.S. GAAS and PCAOB standards: AU-C 620, AU-C 500A, AS 1105, and AS 1210.