国际审计与鉴证业务准则完整

1、Slide 1.1Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005Advantages of International Auditing Standards Worldwide increases confidence in non-domestic investment Consistent international investors comprehend financial statements from different countries High quality non-nationa

2、l standards encourage better quality, less political influence Slide 1.2Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005International Auditing andAssurance Standards Board (IAASB) Issues: International Standards on Auditing (ISAs) as the standards to be applied by auditors in r

3、eporting on historical financial information International Standards on Assurance Engagements (ISAEs) as the standards to be applied by practitioners in assurance engagements dealing with information other than historical financial information International Standards on Quality Control (ISQCs) as th

4、e standards to be applied for all services falling under the Standards of the IAASB, International Standards on Related Services (ISRSs) as the standards to be applied on related services, as it considers appropriate, and International Standards on Review Engagements (ISREs) as the standards to be a

5、pplied to the review of historical financial information.Slide 1.3Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005ISAs100-999 International Standards on Auditing (ISAs)100-199 Introductory Matters120 Framework of International Standards on Auditing 200-299 General Principles An

6、d Responsibilities200 Objective and General Principles Governing an Audit of Financial Statements 210 Terms of Audit Engagements220 Quality Control for Audit Work 230 Documentation Slide 1.4Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005240 The Auditors Responsibility to Consi

7、der Fraud and Error in an Audit of Financial Statements 250 Consideration of Laws and Regulations in an Audit of Financial Statements 260 Communications of Audit Matters with Those Charged With Governance 300-499 Risk Assessment And Response To Assessed Risks300 Planning 310 Knowledge of the Busines

8、s 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 320 Audit Materiality 330 The Auditors Procedures in Response to Assessed Risks ISAsSlide 1.5Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005400 Risk Assessments and Internal Con

9、trol 401 Auditing in a Computer Information Systems Environment 402 Audit Considerations Relating to Entities Using Service Organizations500-599 Audit Evidence500 Audit Evidence 500R Audit Evidence 501 Audit EvidenceAdditional Considerations for Specific Items 505 External Confirmations ISAsSlide 1.

10、6Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005510 Initial EngagementsOpening Balances 520 Analytical Procedures 530 Audit Sampling and Other Selective Testing Procedures540 Audit of Accounting Estimates 545 Auditing Fair Value Measurements and Disclosures 550 Related Parties

11、 560 Subsequent Events 570 Going Concern 580 Management RepresentationsISAsSlide 1.7Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005 600-699 Using Work Of Others 600 Using the Work of Another Auditor 610 Considering the Work of Internal Auditing 620 Using the Work of an Expert

12、700-799 Audit Conclusions And Reporting 700 The Auditors Report on Financial Statements 710 Comparatives 720 Other Information in Documents Containing Audited Financial Statements 800-899 Specialized Areas 800 The Auditors Report on Special Purpose Audit Engagements ISAsSlide 1.8Hayes et al. Princip

13、les of Auditing, 2e Pearson Education Limited 2005 2000-2699 International Standards on Review Engagements (ISREs) 2400 Engagements to Review Financial Statements (Previously ISA 910) 3000-3699 International Standards on Assurance Engagements (ISAEs) 3000 Assurance Engagements (Previously ISAE 100)

14、3000R Assurance Engagements Other Than Audits or Reviews of Historical Financial Information 3400 The Examination of Prospective Financial Information (Previously ISA 810) 4000-4699 International Standards on Related Services (ISRSs) 4400 Engagements to Perform Agreed-upon Procedures Regarding Finan

15、cial Information (Previously ISA 920) 4410 Engagements to Compile Financial Information (Previously ISA 930) ISREISAEISRSSlide 1.9Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005Certification of the Auditor Certified Public Accountant (CPA) Chartered Accountant (CA) Contador Pb

16、lico (CP) OtherSlide 1.10Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005Auditing Standards Most countries issue their own auditing standards. International Federation of Accountants (IFAC) since 1977. IFACs International Auditing and Assurance Standards Board (IAASB) issues In

17、ternational Standards on Auditing (ISA) International Auditing Practice Statements (IAPS) International Standard on Assurance Engagements (ISAE) International Standards on Quality Control (ISQC)Slide 1.11Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005 ISA 200 states the object

18、ive of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework. Terms used give a true and fair view or present fairly, in all material respects equivalent terms?Slide 1.12Hayes et al. Principles of Auditing, 2e Pearson Education Limited 2005International Accounting Standards International Accounting Standards Board (IASB) issue