Updated: Dec 17, 2022
The ISAs do not set forth requirements for regulators and oversight bodies of the audit firms, nor for TCWG.
However, because of the critical role that those stakeholders serve in achieving audit quality, they are in a position to further challenge auditors to be skeptical through adequate two-way communication and effective oversight and inspection of audits.
《国际审计准则》没有对审计公司的监督机构或 TCWG 有规定的要求。
Auditors and TCWG must communicate effectively during the audit. ISAs require the auditor to explain the audit scope, timing, significant findings, and difficulties.
Required communications include the auditor's comments on accounting policies, estimates, and financial statement disclosures.
审计师和 TCWG 必须在审计过程中进行有效沟通。《国际审计准则》要求审计师解释审计范围、时间、重大发现和挑战。
TCWG is in a position to influence and stimulate auditor skepticism by providing feedback on important matters pertaining to the audit. For example, in receiving communications about the planned scope and timing of the audit, TCWG may:-
Discuss issues of risk and the concept of materiality with the auditor;
Identify any areas in which they may request the auditor to undertake additional procedures; and
Assist the auditor in better understanding the entity and its environment.
TCWG 有能力通过提供有关审计的重要事项的反馈来影响和激发审计师的怀疑态度。例如，在接受有关审计的计划范围和时间的沟通时，TCWG 可以:-
Through monitoring and audit inspections, oversight bodies can foster productive communication that helps auditors understand the necessity of Professional Skepticism in financial statement audits. The auditor’s documentation is particularly important as it serves, among other purposes, to enable the conduct of external inspections in accordance with applicable legal, regulatory, or other requirements.
Auditors must also communicate directly with regulators or prudential supervisors and TCWG.
Even without a necessity, the auditor may determine it necessary to communicate with regulators or prudential supervisors. However, the auditor's duty to protect client confidentiality may prevent such reporting. The auditor may seek legal counsel to identify the best course of action.
审计师也必须与监管机构或审慎的监管者和 TCWG 直接沟通。