【正文】 易法 1934年 的 第 10A 條 需要執(zhí)行的職責(zé)。 因此，審計(jì)人員根據(jù)所述的AS20 需要確定管理層是否已履行其職責(zé)。（例 如，測試用戶組織的服務(wù)機(jī)構(gòu)或者測試用戶組織的源文件輸出報(bào)告） —— 在服務(wù)組織的執(zhí)行測試 —— 獲取核數(shù)師關(guān)于控制和運(yùn)作效率的測試，或者描述控制相關(guān)的測試 ? 如果一個(gè)服務(wù)核數(shù)師的運(yùn)作是置于控制和經(jīng)營效益的測試報(bào)告，管理及核數(shù)師可以評估財(cái)務(wù)報(bào)告是否提供了足夠的證據(jù)來支持評估。通過用戶組織以獲取特定的信息或要求審計(jì)人員從事服務(wù)的執(zhí)行程序以提供必要的資料（ 2） 訪問服務(wù)機(jī)構(gòu)和執(zhí)行必要的程序。如果交易處理主要涉及的 是 一類服務(wù)機(jī) 構(gòu)的服務(wù)， PCAOB 的工作人員建議，審計(jì)人員就不必 在服務(wù)演練 執(zhí)行機(jī)構(gòu)，13 只要他們能夠獲得足夠的證據(jù)，以演練 或者 通過其他方式實(shí)現(xiàn)目標(biāo)，例如，通過一個(gè)服務(wù)核數(shù)師的報(bào)告 和 評價(jià)，如果服務(wù)審計(jì)師的報(bào)告提供的證據(jù)足以達(dá)到目標(biāo)的演練， PCAOB 的指導(dǎo)意見指出， B21 段到 B24 的 AS– 2 表明 審計(jì)人員應(yīng)當(dāng)遵循的方向 ； ? 在確定該服務(wù) 和 核數(shù)師的報(bào)告是否提供了足夠的證據(jù)來支持管理的評估和審計(jì)師的意見，管理層及核數(shù)師應(yīng)查詢有關(guān)服務(wù)審計(jì)師的聲譽(yù)，能力和獨(dú)立性。 另一方面，如果管理層如果無法通過 FIN46得出綜合實(shí)體的內(nèi)部控制，那么審計(jì)人員可以得出這樣的結(jié)論，該內(nèi)部控制存在一個(gè)缺陷。 因此，審計(jì)人員可能能夠完成對財(cái)務(wù)報(bào)告內(nèi)部控制審計(jì)。如果審計(jì)人員確定管理層尚未履行其職責(zé)時(shí)，必須放棄核數(shù)師的意見。 評價(jià)不足之處 什么是核數(shù)師對管理層的內(nèi)部控制評估和審計(jì)人員在何種情況下管理層的評估和審計(jì)的審計(jì)程序不包括那些應(yīng)該被某些控制報(bào)告的評價(jià)的影響涵蓋，因?yàn)闊o論管理還是審計(jì)人員 都 有能力評估這些管制措施？ 但在某些情況，其中有對審計(jì)人員的審計(jì)業(yè)務(wù)范圍的限制， 包括 以審計(jì)財(cái)務(wù)報(bào)告的內(nèi)部控制 。還有 所有材料的實(shí)際損失的事件時(shí)有發(fā)生， 具體 包括以上的地區(qū)的監(jiān)測和風(fēng)險(xiǎn)評估控制報(bào)告中，這樣的實(shí)際損失事件是合理可行 的 。他們的目的是通過實(shí)施他們的提出的相關(guān)標(biāo)準(zhǔn)來指導(dǎo)審計(jì)人員更好地執(zhí)行好審計(jì)工作，保持獨(dú)立性。 and — The results of those tests of controls and the service auditor’s opinion on the operating effectiveness of the controls. ? If the service auditor’s report on controls placed in operation and tests of operating 8 effectiveness contains a qualification that the stated control objectives might be achieved only if the pany applies controls contemplated in the design of the system by the service anization, the auditor should evaluate whether the pany is applying the necessary procedures. For example, pleteness of processing payroll transactions might depend on the pany’s validation that all payroll records sent to the service anization were processed by checking a control total. ? In determining whether the service auditor’s report provides sufficient evidence to support management’s assessment and the auditor’s opinion, management and the auditor should make inquiries concerning the service auditor’s reputation, petence, and independence. The auditor should refer to AU Section 543,Part of Audit Performed by Other Independent Auditors, for additional guidance. If the pany auditor concludes that information is not available to obtain sufficient evidence to achieve the objectives of the walkthrough, he or she may: (1) consider contacting the service anization, through the user anization, to obtain specific information or to request that a service auditor be engaged to perform the procedures that will provide the necessary information。 and ? Whether management is able to assess the controls, or obtain evidence of operating effectiveness of relevant controls, in the absence of having access to the controls. The PCAOB staff provides the following examples of how to apply the aforementioned guidance: ? Inability to obtain evidence of the operating effectiveness of controls at the 5 service the transactions or events subject to the internal controls at the service anization are material to the pany’s financial statements, and management is unable to obtain evidence about their operating effectiveness, the auditor ordinarily would determine that a material weakness exists. However, for example, if the servicing contract with the service anization was executed in 2021 (., well before the existence of the SOA) and management already has negotiated with the service anization to provide a suitable type 2 SAS70 report next year, the auditor might determine that management had fulfilled its responsibilities under AS2. Accordingly, the auditor might be able to plete the audit of internal control over financial reporting. On the other hand, the auditor ordinarily would determine that management had not fulfilled its responsibilities under AS2 in the following circumstances: (1) if management recently renewed its contract with the service anization but did not negotiate either an agreement about obtaining a suitable type 2 SAS70 report or permission to test controls at the service anization。1 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 外文題目 Auditing Internal Control Over Financial Reporting 外文出處 《 Auditing Internal Control Over Financial Reporting》 University of Hawai’i at Hilo 2021(12):100107 外文 作者 James E. Hunton 原文 ： Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 2 , AnAudit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements, (AS2) ad