Structure of the ISAs | 国际审计准则的结构
The ISAs have a standard structure, as outlined below.
An explanation of the purpose and scope of the ISA, including how the ISA relates to other ISAs, the subject matter of the ISA, specific expectations on the auditor and others, and the context in which the ISA is set.
The objective is to be achieved by the auditor as a result of complying with the requirements of the ISA. To accomplish the auditor's overall objectives, the auditor must use the objectives stated in relevant ISAs in planning and performing the audit, keeping in mind the interrelationships among the ISAs.
ISA 200.21 (a) requires the auditor to:
Determine whether any audit procedures in addition to those required by the ISAs are necessary for the pursuance of the objectives stated in the ISAs; and
Evaluate whether sufficient appropriate audit evidence has been obtained.
国际审计准则 200.21(a) 要求审计师:
A description of the meanings attributed to specific terms for purposes of the ISAs. These are provided to assist in the consistent application and interpretation of the ISAs. They are not intended to override definitions that may be established for other purposes, such as those contained in laws or regulations. Unless otherwise indicated, these terms carry the same meanings throughout the ISAs.
This section outlines the specific auditor requirements. Each requirement contains the word “shall.”
For example, ISA 200.15 includes the following requirement: “The auditor shall plan and perform an audit with professional skepticism, recognising that circumstances may exist that cause the financial statements to be materially misstated.”
本节概述了具体的审计师要求。每个要求都包含 "应 "字。
Application and Other Explanatory Material
The application and other explanatory material provide further explanation of the requirements of an ISA and guidance for carrying them out. In particular, it may:
Explain more precisely what a requirement means or is intended to cover;
Where applicable, include considerations specific to smaller entities; and
Include examples of procedures that may be appropriate in the circumstances. However, the actual procedures selected by the auditor require professional judgment based on the particular circumstances of the entity and the assessed risks of material misstatement.
While such guidance does not in itself impose a requirement, it is relevant to the proper application of the requirements of an ISA. The application and other explanatory material may provide background information on matters addressed in an ISA.
Appendices form part of the application and other explanatory material. The purpose and intended use of an appendix are explained in the body of the related ISA or within the title and introduction of the appendix itself.
在适用的情况下，包括针对小型实体 (smaller entities) 的考虑；以及
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