The Auditor's Use of the Work of Specialists

Panel 1

• Loretta V. Cangialosi, Pfizer, Inc.
• Jouky Chang, Duff & Phelps
• Ken Lining, Aon Hewitt
• Wendy B. Stevens, WeiserMazars LLP

Panel 2

• Andreas Ohl, PricewaterhouseCoopers LLP
• Susan DuRoss, Harvest Investments Ltd.
• Daniel R. Olds, Ryder Scott Company, L.P.
• David A. Kane, Ernst & Young LLP
• J. Efrim Boritz, University of Waterloo