When deciding audit experience, we should consider the Auditing Standard ASA 620 Using the Work of an Expert which provides guidelines that the auditor should possess experience, special skill and knowledge in a specific field. Auditor should provide sufficient audit evidence to prove the work is adequate for the purposes of the audit. In addition, the auditor should independent from the company. In the Wesfarmers, the basic experience level of the auditor should have past experience in the relevant type of company which has variety of operations and retails. The auditor gain an understanding on the company’s transactions, events and information could influence the auditor’s judgment and may refrain from significant defect on the financial
