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【正文】 擇 ? 例如，應(yīng)用及其他解釋性材料： – 對小型被審計(jì)單位的特殊考慮 如何證明國際審計(jì)準(zhǔn)則的 適用性 ？ 明晰后的國際審計(jì)準(zhǔn)則 ? Basic obligation in the ISAs – Comply with all ISAs relevant to the audit ? When can pliance with ISAs be claimed? – Only when all relevant ISAs have been plied with ? However, not all ISAs may be relevant in an SME audit, . – ISA 402, if SME does not use a service anization – ISA 600, if SME audit is not a group audit – ISA 610, if SME has no internal audit function Compliance with All ISAs? Clarity ISAs ? 國際審計(jì)準(zhǔn)則的基本責(zé)任 – 遵守與審計(jì)相關(guān)的所有國際審計(jì)準(zhǔn)則 ? 何時(shí)可聲明遵守了國際審計(jì)準(zhǔn)則？ – 只有已遵守所有相關(guān)的國際審計(jì)準(zhǔn)則 ? 然而并非所有國際審計(jì)準(zhǔn)則都與中小企業(yè)審計(jì)相關(guān)，例如： – ISA 402, 如果中小企業(yè)不使用服務(wù)機(jī)構(gòu) – ISA 600, 如果中小企業(yè)審計(jì)業(yè)務(wù)不是集團(tuán)審計(jì) – ISA 610, 如果中小企業(yè)沒有內(nèi)部審計(jì) 遵守所有的國際審計(jì)準(zhǔn)則？ 明晰后的國際審計(jì)準(zhǔn)則 ? Even if an ISA is relevant, not all its requirements may be relevant – Conditional requirements need not be applied if conditions do not exist ? Examples – Engagement team discussion – Performing substantive and other followup procedures in context of unidentified related parties – Determining whether material uncertainty exists in context of going concern Compliance with All Requirements? Clarity ISAs ? 即使某一項(xiàng)準(zhǔn)則與中小企業(yè)審計(jì)相關(guān)，也并不意味著該準(zhǔn)則的所有要求都相關(guān) – 如果特定條件不存在，則以該條件為前提的要求不適用 ? 舉例： – 項(xiàng)目組討論 – 當(dāng)存在未識別的關(guān)聯(lián)方時(shí)，實(shí)施實(shí)質(zhì)性程序和其他跟進(jìn)程序 – 確定持續(xù)經(jīng)營是否存在重大不確定性 遵守所有的要求？ 明晰后的國際審計(jì)準(zhǔn)則 ? Appropriate documentation need not be burdensome ? Documentation of significant professional judgments helps to reinforce their quality ? Application designed to be proportionate, efficient and effective – Experienced auditor test – Requires professional judgment, not checklist approach – Helpful illustrations of how to apply requirements Documentation Requirements Clarity ISAs ? 適當(dāng)?shù)膶徲?jì)工作記錄不會(huì)難以承擔(dān) ? 對重大職業(yè)判斷的記錄有助于提高工作質(zhì)量 ? 應(yīng)用及其他解釋性資料是按照適用、有效果且有效率的原則制定的 – 以有經(jīng)驗(yàn)的審計(jì)師的角度測試 – 要求運(yùn)用職業(yè)判斷，而非采用程序核對表的方法 – 包含有用的舉例，解釋如何執(zhí)行要求 記錄要求 明晰后的國際審計(jì)準(zhǔn)則 ? Continued development of the ISAs ? Development of alternatives to the audit ? Development of other assurance standards ? Other areas of public interest IAASB Current and Forward Agenda ? 繼續(xù)制定國際審計(jì)準(zhǔn)則 ? 研究替代審計(jì)的方法 ? 制定其他鑒證業(yè)務(wù)準(zhǔn)則 ? 涉及公眾利益的其他領(lǐng)域 IAASB當(dāng)前及今后的工作 ? Guidance on auditing plex financial instruments – Briefing paper and revision of IAPS 1012 ? Use of internal audit (revision of ISA 610) ? Auditor’s report: – Academic research on user perceptions。 IAASB progressing discussion of issues ? Project considerations – Alternative services must be clearly distinguishable as to level of assurance, work effort and cost – Communication to promote user understanding Alternatives to Audit: Reviews am
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