1756-L71模块备件

1756-L71

本国际审计准则（ISA）涉及外部审计师的责任，如果：
利用内部审计师的工作。这包括（a）利用内部审计职能部门的工作：
获取审计证据，以及（b）使用内部审计师根据
指导、监督和审查外聘审计员。
2.如果实体没有内部审计职能，则本ISA不适用。（参考：第A2段）
3.如果该实体具有内部审计职能，则本ISA中与使用该实体的工作有关的要求
该功能不适用于以下情况：
（a） 职能部门的职责和活动与审计无关；或
（b） 基于审计师对以下结果获得的职能的初步理解：
根据ISA 315（修订版）1执行的程序
外部审计师不希望使用
职能部门在获取审计证据方面的工作。
本ISA中的任何内容都不要求外部审计师利用内部审计职能部门的工作来：
修改由以下人员直接执行的审计程序的性质或时间安排，或减少审计程序的范围：
外聘审计员；这仍然是外聘审计员确定全面审计的决定
策略
4.此外，如果外部人员：
审计师不打算使用内部审计师提供直接协助。
5.在某些法域，法律或法规可能禁止或在一定程度上限制外聘审计员
从使用内部审计职能的工作或使用内部审计师提供
直接援助。《国际审计准则》并不凌驾于管理财务报表审计的法律或法规之上
报表2
因此，此类禁止或限制不会阻止外聘审计员：
遵守国际审计准则。（参考：第A31段）
ISA 315（修订版）和ISA 610（2013年修订版）之间的关系
6.许多实体将内部审计职能作为其内部控制和治理的一部分
结构。内部审计职能的目标和范围，其职责的性质，以及
其组织地位，包括该职能的权力和问责制，差异很大，取决于：
实体的规模和结构以及管理层的要求，如适用，
那些负责治理的人。
7.ISA 315（修订版）阐述了如何利用内部审计职能部门的知识和经验
告知外部审计师对实体及其环境的理解，以及识别和
重大错报风险评估。ISA 315（修订版）3
这也解释了它的有效性
内部和外部审计师之间的沟通也创造了一种环境，在这种环境中
可以将可能影响外部审计师工作的重大事项告知外部审计师。
1.
ISA 315（修订版），通过了解被审计单位及其子公司，识别和评估重大错报风险
环境
2.
ISA 200，独立审计师的总体目标和按照国际审计准则进行审计
审计准则，第A55段
3.
ISA 315（修订版），第A116段
ISA 610（2013年修订版），使用内部审计师的工作
5.
8.根据内部审计职能部门的组织状态和相关政策和
程序充分支持内部审计师的客观性、审计人员的能力水平
内部审计职能，以及该职能是否采用了系统和严格的方法，
外聘审计员还可以建设性地利用内部审计职能部门的工作
并且以互补的方式。本ISA规定了外部审计师的责任，前提是：
外部审计师对内部审计职能的初步了解
在根据ISA 315（修订版）执行的程序中，外部审计师希望使用
内部审计作为获得的审计证据的一部分发挥作用
该作品的这种使用修改了
审计人员直接执行审计程序的性质或时间安排，或减少审计程序的范围
外聘审计员。
9.此外，如果考虑使用，本ISA还规定了外部审计师的责任
内部审计师在审计委员会的指导、监督和审查下提供直接协助
外聘审计员。
10.一个实体中可能有个人执行与一个实体执行的程序类似的程序
内部审计职能。但是，除非由目标和胜任的职能部门执行，否则：
采用系统和严格的方法，包括质量控制，此类程序将：
考虑内部控制，并获取有关此类控制有效性的证据
根据ISA 330.5，这将是审计师对评估风险的回应的一部分
外聘审计员对审计的责任
11.外聘审计员对所发表的审计意见全权负责，

1756-L71

1756-L71

This International Standard on Auditing (ISA) deals with the external auditor’s responsibilities if using the work of internal auditors. This includes (a) using the work of the internal audit function in obtaining audit evidence and (b) using internal auditors to provide direct assistance under the direction, supervision and review of the external auditor. 2. This ISA does not apply if the entity does not have an internal audit function. (Ref: Para. A2) 3. If the entity has an internal audit function, the requirements in this ISA relating to using the work of that function do not apply if: (a) The responsibilities and activities of the function are not relevant to the audit; or (b) Based on the auditor’s preliminary understanding of the function obtained as a result of procedures performed under ISA 315 (Revised),1 the external auditor does not expect to use the work of the function in obtaining audit evidence. Nothing in this ISA requires the external auditor to use the work of the internal audit function to modify the nature or timing, or reduce the extent, of audit procedures to be performed directly by the external auditor; it remains a decision of the external auditor in establishing the overall audit strategy. 4. Furthermore, the requirements in this ISA relating to direct assistance do not apply if the external auditor does not plan to use internal auditors to provide direct assistance. 5. In some jurisdictions, the external auditor may be prohibited, or restricted to some extent, by law or regulation from using the work of the internal audit function or using internal auditors to provide direct assistance. The ISAs do not override laws or regulations that govern an audit of financial statements.2 Such prohibitions or restrictions will therefore not prevent the external auditor from complying with the ISAs. (Ref: Para. A31) Relationship between ISA 315 (Revised) and ISA 610 (Revised 2013) 6. Many entities establish internal audit functions as part of their internal control and governance structures. The objectives and scope of an internal audit function, the nature of its responsibilities and its organizational status, including the function’s authority and accountability, vary widely and depend on the size and structure of the entity and the requirements of management and, where applicable, those charged with governance. 7. ISA 315 (Revised) addresses how the knowledge and experience of the internal audit function can inform the external auditor’s understanding of the entity and its environment and identification and assessment of risks of material misstatement. ISA 315 (Revised)3 also explains how effective communication between the internal and external auditors also creates an environment in which the external auditor can be informed of significant matters that may affect the external auditor’s work. 1 ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 2 ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, paragraph A55 3 ISA 315 (Revised), paragraph A116 ISA 610 (REVISED 2013), USING THE WORK OF INTERNAL AUDITORS 5 8. Depending on whether the internal audit function’s organizational status and relevant policies and procedures adequately support the objectivity of the internal auditors, the level of competency of the internal audit function, and whether the function applies a systematic and disciplined approach, the external auditor may also be able to use the work of the internal audit function in a constructive and complementary manner. This ISA addresses the external auditor’s responsibilities when, based on the external auditor’s preliminary understanding of the internal audit function obtained as a result of procedures performed under ISA 315 (Revised), the external auditor expects to use the work of the internal audit function as part of the audit evidence obtained.4 Such use of that work modifies the nature or timing, or reduces the extent, of audit procedures to be performed directly by the external auditor. 9. In addition, this ISA also addresses the external auditor’s responsibilities if considering using internal auditors to provide direct assistance under the direction, supervision and review of the external auditor. 10. There may be individuals in an entity that perform procedures similar to those performed by an internal audit function. However, unless performed by an objective and competent function that applies a systematic and disciplined approach, including quality control, such procedures would be considered internal controls and obtaining evidence regarding the effectiveness of such controls would be part of the auditor’s responses to assessed risks in accordance with ISA 330.5 The External Auditor’s Responsibility for the Audit 11. The external auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the external auditor’s use of the work of the internal audit function or internal auditors to provide direct assistance on the engagement. Although they may perform audit procedures similar to those performed by the external auditor, neither the internal audit function nor the internal auditors are independent of the entity as is required of the external auditor in an audit of financial statements in accordance with ISA 200.6 This ISA, therefore, defines the conditions that are necessary for the external auditor to be able to use the work of internal auditors. It also defines the necessary work effort to obtain sufficient appropriate evidence that the work of the internal audit function, or internal auditors providing direct assistance, is adequate for the purposes of the audit. The requirements are designed to provide a framework for the external auditor’s judgments regarding the use of the work of internal auditors to prevent over or undue use of such work. Effective Date 12. This ISA is effective for audits of financial statements for periods ending on or after December 15, 2013, except for material shaded in gray pertaining to the use of internal auditors to provide direct assistance, which is effective for audits of financial statements for periods ending on or after December 15, 2014. Objectives 13. The objectives of the external auditor, where the entity has an internal audit function and the external auditor expects to use the work of the function to modify the nature or timing, or reduce the