The correct answer is: Management's expert
Management's expert is an individual or organisation having expertise in a field other than auditing or accounting, whose work in that field is used by the entity to assist the entity in preparing the financial statements.
An auditor's expert is an individual or organisation who has expertise in a field other than auditing or accounting, 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 an auditor's internal expert (partner or staff,including temporary staff, of the auditor's firm or network firm) or an auditor's external expert.
Valuers are not the only experts used by management or the auditor.
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