1769-IM12模块备件

1769-IM12

确定是否、在哪些领域以及在多大程度上可以利用内部审计师
提供直接援助
确定内部审计师是否可用于为以下目的提供直接协助：
审计
26.法律或法规可能禁止外聘审计员从以下机构获得直接协助：
内部审计员。如果是，27-35和37段不适用。（参考：A31段）
27.如果法律或法规不禁止使用内部审计师提供直接协助，以及
外部审计师计划利用内部审计师直接协助审计，外部审计师
审核员应评估对客观性的威胁的存在和重要性，以及威胁的程度
提供此类协助的内部审计师的能力。外聘审计员的
应评估对内部审计师客观性的威胁的存在和重要性
包括内部审计师对可能造成威胁的利益和关系的询问
为了他们的客观性。（参考：A32-A34段）
28.在下列情况下，外聘审计员不得使用内部审计员提供直接协助：
（a） 内部审计师的客观性受到重大威胁；或
（b） 内部审计师缺乏执行拟议工作的足够能力。（参考：。
A32–A34）
确定可分配给提供直接审计服务的内部审计师的工作性质和范围
帮助
29.在确定可能分配给内部审计师的工作的性质和范围时，
指导、监督和审查的时间和范围应适合具体情况
外聘审计员应考虑：
（a） 涉及以下事项的判决金额：
8.
见18段。
ISA 610（2013年修订版），使用内部审计师的工作
9
（i） 规划和执行相关审计程序；和
（ii）评估收集的审计证据；
（b） 评估的重大错报风险；和
（c） 外部审计师对客观性威胁的存在和重要性的评估
以及将提供此类协助的内部审计师的能力水平。（参考：
对位。A35–A39）
30.外聘审计员不得利用内部审计员直接协助执行程序
即：
（a） 参与在审计中做出重大判断；（参考：A19段）
（b） 与更高的重大错报评估风险相关，其中：
执行相关审计程序或评估所收集的审计证据不限于：
有限的（参考：A38段）
（c） 与内部审计师参与的工作相关，
或将由内部审计向管理层或治理层报告
作用或
（d） 与外部审计师根据本ISA就内部审计做出的决定相关
审计职能及其工作或直接协助的使用。（参考：A35-A39段）
31.适当评估了内部审计师是否可用于：
为直接协助审计工作，外聘审计员应在与以下人员沟通时：
负责治理：根据以下要求概述计划的审计范围和时间安排：
对于ISA 260,9
沟通内部审计师计划使用的性质和范围，以提供：
直接协助，以便达成相互理解，即此类使用在未来不会过度
约定的情况。（参考：A39段）
32.外聘审计员应评估是否总体上使用内部审计员提供直接审计
在计划范围内提供协助，并计划使用内部审计工作
职能，仍将导致外聘审计员充分参与审计，因为
外聘审计员对所发表的审计意见负有责任。
利用内部审计师提供直接协助
33.在使用内部审计员为审计目的提供直接协助之前，外聘审计员：
应：
（a） 从实体的授权代表处获得书面协议，同意内部审计师：
将被允许遵循外部审计师的指示，且实体不会干预
内部审计师为外部审计师执行的工作；和
（b） 从内部审计师处获得书面协议，同意他们对特定事项保密
按照外聘审计员的指示，并告知外聘审计员对其业务的任何威胁
客观性
9
ISA 260，15段
ISA 610（2013年修订版），使用内部审计师的工作
10
34.外部审计师应指导、监督和审查内部审计师在以下方面开展的工作：
根据ISA 220.10的规定，在这样做时：
（a） 指导、监督和审查的性质、时间和范围应确认：
内部审计师并非独立于实体，并对审计结果作出回应
th的评价

1769-IM12

1769-IM12

Determining Whether, in Which Areas, and to What Extent Internal Auditors Can Be Used to Provide Direct Assistance Determining Whether Internal Auditors Can Be Used to Provide Direct Assistance for Purposes of the Audit 26. The external auditor may be prohibited by law or regulation from obtaining direct assistance from internal auditors. If so, paragraphs 27–35 and 37 do not apply. (Ref: Para. A31) 27. If using internal auditors to provide direct assistance is not prohibited by law or regulation, and the external auditor plans to use internal auditors to provide direct assistance on the audit, the external auditor shall evaluate the existence and significance of threats to objectivity and the level of competence of the internal auditors who will be providing such assistance. The external auditor’s evaluation of the existence and significance of threats to the internal auditors’ objectivity shall include inquiry of the internal auditors regarding interests and relationships that may create a threat to their objectivity. (Ref: Para. A32–A34) 28. The external auditor shall not use an internal auditor to provide direct assistance if: (a) There are significant threats to the objectivity of the internal auditor; or (b) The internal auditor lacks sufficient competence to perform the proposed work. (Ref: Para. A32–A34) Determining the Nature and Extent of Work that Can Be Assigned to Internal Auditors Providing Direct Assistance 29. In determining the nature and extent of work that may be assigned to internal auditors and the nature, timing and extent of direction, supervision and review that is appropriate in the circumstances, the external auditor shall consider: (a) The amount of judgment involved in: 8 See paragraph 18. ISA 610 (REVISED 2013), USING THE WORK OF INTERNAL AUDITORS 9 (i) Planning and performing relevant audit procedures; and (ii) Evaluating the audit evidence gathered; (b) The assessed risk of material misstatement; and (c) The external auditor’s evaluation of the existence and significance of threats to the objectivity and level of competence of the internal auditors who will be providing such assistance. (Ref: Para. A35–A39) 30. The external auditor shall not use internal auditors to provide direct assistance to perform procedures that: (a) Involve making significant judgments in the audit; (Ref: Para. A19) (b) Relate to higher assessed risks of material misstatement where the judgment required in performing the relevant audit procedures or evaluating the audit evidence gathered is more than limited; (Ref: Para. A38) (c) Relate to work with which the internal auditors have been involved and which has already been, or will be, reported to management or those charged with governance by the internal audit function; or (d) Relate to decisions the external auditor makes in accordance with this ISA regarding the internal audit function and the use of its work or direct assistance. (Ref: Para. A35–A39) 31. Having appropriately evaluated whether and, if so, to what extent internal auditors can be used to provide direct assistance on the audit, the external auditor shall, in communicating with those charged with governance an overview of the planned scope and timing of the audit in accordance with ISA 260,9 communicate the nature and extent of the planned use of internal auditors to provide direct assistance so as to reach a mutual understanding that such use is not excessive in the circumstances of the engagement. (Ref: Para. A39) 32. The external auditor shall evaluate whether, in aggregate, using internal auditors to provide direct assistance to the extent planned, together with the planned use of the work of the internal audit function, would still result in the external auditor being sufficiently involved in the audit, given the external auditor’s sole responsibility for the audit opinion expressed. Using Internal Auditors to Provide Direct Assistance 33. Prior to using internal auditors to provide direct assistance for purposes of the audit, the external auditor shall: (a) Obtain written agreement from an authorized representative of the entity that the internal auditors will be allowed to follow the external auditor’s instructions, and that the entity will not intervene in the work the internal auditor performs for the external auditor; and (b) Obtain written agreement from the internal auditors that they will keep confidential specific matters as instructed by the external auditor and inform the external auditor of any threat to their objectivity. 9 ISA 260, paragraph 15 ISA 610 (REVISED 2013), USING THE WORK OF INTERNAL AUDITORS 10 34. The external auditor shall direct, supervise and review the work performed by internal auditors on the engagement in accordance with ISA 220.10 In so doing: (a) The nature, timing and extent of direction, supervision, and review shall recognize that the internal auditors are not independent of the entity and be responsive to the outcome of the evaluation of the factors in paragraph 29 of this ISA; and (b) The review procedures shall include the external auditor checking back to the underlying audit evidence for some of the work performed by the internal auditors. The direction, supervision and review by the external auditor of the work performed by the internal auditors shall be sufficient in order for the external auditor to be satisfied that the internal auditors have obtained sufficient appropriate audit evidence to support the conclusions based on that work. (Ref: Para. A40–A41) 35. In directing, supervising and reviewing the work performed by internal auditors, the external auditor shall remain alert for indications that the external auditor’s evaluations in paragraph 27 are no longer appropriate. Documentation 36. If the external auditor uses the work of the internal audit function, the external auditor shall include in the audit documentation: (a) The evaluation of: (i) Whether the function’s organizational status and relevant policies and procedures adequately support the objectivity of the internal auditors; (ii) The level of competence of the function; and (iii) Whether the function applies a systematic and disciplined approach, including quality control; (b) The nature and extent of the work used and the basis for that decision; and (c) The audit procedures performed by the external auditor to evaluate the adequacy of the work used. 37. If the external auditor uses internal auditors to provide direct assistance on the audit, the external auditor shall include in the audit documentat