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。
然而，由于这些利益相关者在实现审计质量方面起着关键作用，他们有能力通过充分的双向沟通和对审计的有效监督和检查，进一步挑战审计师的怀疑精神。
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。
要求的沟通包括审计师对会计政策、估计和财务报表披露的评论。
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:-
与审计师讨论风险问题和重要性的概念;
确定他们可能要求审计师采取额外程序的任何其他领域；以及
协助审计师更好地了解该实体及其环境。
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.
通过监督和审计检查，监督机构可以促进有效的沟通，帮助审计师了解财务报表审计中职业怀疑的必要性。审计师的文件特别重要，除其他目的外，因为它还有助于根据适用的法律、法规或其他要求进行外部检查。
审计师也必须与监管机构或审慎的监管者和 TCWG 直接沟通。
即使没有必要，审计师也可以确定有必要与监管者或审慎监管者沟通。然而，审计师保护客户机密的责任可能会阻止这种报告。审计师可寻求法律顾问以确定最佳行动方案。