iaasb如何协助应对挑战明晰后的国际审计准则clarityisas.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Application of ISAs designed to be proportionate Proportionate to size, level of complexity, nature of entity Proportionality ≠ modification of requirements Differences between SMEs and larger entities recognized by ISAs Not every audit needs to be performed the same way Audit approach will vary with circumstances (simpler/more complex) Work effort affected by entity’s activities/accounting Proportionality of Application of the ISAs Clarity ISAs 国际审计准则是按照能够适用于各种类型的被审计单位的原则制定的： 根据被审计单位的规模、复杂程度和性质等具体情况 量体裁衣≠修改要求 国际审计准则承认中小企业与较大型企业的不同之处 并非每项审计业务都要以同样的方式执行 审计方法可视具体情况而改变（更简单还是更复杂） 工作量受被审计单位的业务活动或会计实务的影响 执行国际审计准则时需要“量体裁衣” 明晰后的国际审计准则 Through the requirements, e.g. ISA 260, where management = TCWG ISA 315, absence of formal risk assessment process ISA 540, choice of responses to assessed risks Through the application material Many considerations specific to smaller entities How do ISAs Demonstrate Proportionality? Clarity ISAs 例如，下列规定： ISA 260, 管理层= 治理层 ISA 315, 缺少正式的风险评估过程 ISA 540, 对评估的风险的应对措施的选择 例如，应用及其他解释性材料： 对小型被审计单位的特殊考虑 如何证明国际审计准则的适用性？ 明晰后的国际审计准则 Basic obligation in the ISAs Comply with all ISAs relevant to the audit When can compliance with ISAs be claimed? Only when all relevant ISAs have been complied with However, not all ISAs may be relevant in an SME audit, e.g. ISA 402, if SME does not use a service organization 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 国际审计准则的基本责任 遵守与审计相关的所有国际审计准则 何时可声明遵守了国际审计准则？ 只有已遵守所有相关的国际审计准则 然而并非所有国际审计准则都与中小企业审计相关，例如： ISA 402, 如果中小企业不使用服务机构 ISA 600, 如果中小企业审计业务不是集团审计 ISA 610, 如果中小企业没有内部审计 遵守所有的国际审计准则？ 明晰后的国际审计准则 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 follow-up procedures