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The International Standards on Auditing (ISAs)

Structure of the ISAs | 国际审计准则的结构

The ISAs have a standard structure, as outlined below.


Introduction

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.


Objectives

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:

  1. 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

  2. Evaluate whether sufficient appropriate audit evidence has been obtained.

导言

解释《国际审计准则》的目的和范围,包括《国际审计准则》与其他《国际审计准则》的关系、《国际审计准则》的主题、对审计师和其他人的具体期望,以及《国际审计准则》的背景。


目的

目标是审计师在遵守《国际审计准则》的要求后所要达到的结果。为了实现审计师的总体目标,审计师必须在计划和执行审计时使用相关《国际审计准则》中规定的目的,并牢记《国际审计准则》之间的相互关系。


国际审计准则 200.21(a) 要求审计师:

  1. 确定除《国际审计准则》要求的审计程序外,是否有必要采取任何审计程序,以实现《国际审计准则》中所述的目的;和

  2. 评估是否已获得足够的适当的审计证据。


Definitions

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.

Requirements

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.”

定义

为《国际审计准则》的目的,对特定术语的含义的描述。提供这些定义是为了帮助《国际审计准则》的一致应用和解释。这些定义并不打算取代为其他目的而确定的定义,如法律或法规中的定义。除非另有说明,这些术语在《国际审计准则》中具有相同的含义。


要求

本节概述了具体的审计师要求。每个要求都包含 " "字。


例如,《国际审计准则》200.15 包括以下要求。"审计师应以专业怀疑态度计划和实施审计,认识到可能存在导致财务报表出现重大误报的情况。"


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

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.

应用和其他解释性材料

应用和其他解释性材料提供了对国际审计准则要求的进一步解释和执行准则的指导。特别是,它可以

  • 更准确地解释某项要求的含义或打算涵盖的内容。

  • 在适用的情况下,包括针对小型实体 (smaller entities) 的考虑;以及

  • 包括在这种情况下可能适合的程序的例子。 然而,审计师选择的实际程序需要根据该实体的特定情况和所评估的重大误报风险进行专业判断。

虽然这种指导本身并没有提出要求,但它与正确应用国际审计准则的要求有关。应用和其他解释性材料可以提供关于国际审计准则中所涉及事项的背景信息。


附录

附录是申请书和其他解释性材料的一部分。附录的目的和预期用途在相关国际审计准则的正文中或在附录本身的标题和介绍中加以解释。


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