Auditors are experts in accounting and auditing matters, but they are not reasonably expected to be experts in any other field. However, candidates should appreciate that, in certain situations, auditors do need to employ their own expert in order to decrease the risk that material misstatement will not be detected. An individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor’s expert may be either an auditor’s internal expert (who is a partner or staff, including temporary staff, of the auditor’s firm or a network firm), or an auditor’s external expert.