special assignment

special assignment
1. Work undertaken by an auditor that is not strictly of an auditing nature, or which has an unusually narrow scope. An example of a special *audit assignment is the performance of *due diligence and other *acquisition support work. In recent years, definitions of auditing (and, in particular, of *internal auditing) have become so wide as to blur traditional distinctions between audit and nonaudit work. See also *management advisory services in the context of external auditing. 2. An unplanned *audit assignment undertaken at short notice or as a matter of urgency.

Auditor's dictionary. 2014.

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