R32HSNC-TS-NS-NV-02 应用于伺服电机 Pacific Scientific
本国际审计准则（ISA）涉及审计师的
与个人或组织在某一领域的工作有关的责任
会计或审计以外的专业知识，当该工作用于协助
审计师获得足够适当的审计证据。
2.本ISA不涉及：
（a） 参与团队包括成员或咨询的情况
个人或组织，具有专业领域的专业知识
ISA 220中涉及的会计或审计；1或
（b） 审计员对个人或组织工作的使用
拥有会计或审计以外领域的专业知识
实体利用该领域的工作协助实体准备：
财务报表（管理层专家），在
ISA 500。
2.
审计师对审计意见的责任
3.审计师对所表达的审计意见负有责任，并且
责任不会因审计师使用审计师的工作而减少
专家尽管如此，如果审计师使用审计师专家的工作
遵循本ISA，得出结论，该专家的工作足以
审计师的目的，审计师可以接受专家的发现或结论
在专家的领域中作为适当的审计证据。
生效日期
4.本ISA对以下期间开始的财务报表审计有效：
或在2009年12月15日之后。
目标
5.审计员的目标是：
（a） 决定是否使用审计师专家的工作；和
（b） 如果使用审计师专家的工作，则确定
对于审计师而言是足够的。
1 ISA 220，财务报表审计的质量控制，第A10、A20–A22段
2 ISA 500，审计证据，第A34-A48段
使用审计师专家的工作
655 ISA 620
审计
定义
6.就《国际审计准则》而言，以下术语具有以下含义：
（a） 审核员专家——拥有以下专业知识的个人或组织：
会计或审计以外的领域，其在该领域的工作由
审计师应协助审计师获得充分适当的审计
根据审计师专家可以是审计师的内部专家
（谁是审计师事务所的合伙人3或员工，包括临时员工，或
网络公司）或审计师的外部专家。（参考：第A1-A3段）
（b） 专业知识——特定领域的技能、知识和经验。
（c） 管理专家——拥有专业知识的个人或组织
在会计或审计以外的其他领域，使用其在该领域的工作
由实体协助实体编制财务报表。
要求
确定对审计师专家的需求
7.如果需要获得会计或审计以外的专业知识
足够适当的审计证据，审核员应决定是否使用
审计专家的工作。（参考：第A4-A9段）
审计程序的性质、时间和范围
8.审计程序的性质、时间和范围
本ISA第9-13段中的要求将根据
情况。在确定这些程序的性质、时间和范围时
审核员应考虑以下事项：（参考：第A10段）
（a） 该专家工作所涉及事项的性质；
（b） 该专家工作的事项中存在重大错误陈述的风险
涉及；
（c） 该专家在审计中工作的重要性；
（d） 审计师对以往工作的知识和经验
由该专家执行；和
（e） 该专家是否受审计师事务所的质量控制
政策和程序。（参考：第A11-A13段）
审计师专家的能力、能力和客观性
9.审核员应评估审核员的专家是否具有必要的
审计员的能力、能力和客观性。在这种情况下
3“合作伙伴”和“公司”应理解为相关的公共部门对等词。
使用AUD的工作
R32HSNC-TS-NS-NV-02 应用于伺服电机 Pacific Scientific
R32HSNC-TS-NS-NV-02 应用于伺服电机 Pacific Scientific
This International Standard on Auditing (ISA) deals with the auditor’s
responsibilities relating to the work of an individual or organization in a field
of expertise other than accounting or auditing, when that work is used to assist
the auditor in obtaining sufficient appropriate audit evidence.
2. This ISA does not deal with:
(a) Situations where the engagement team includes a member, or consults
an individual or organization, with expertise in a specialized area of
accounting or auditing, which are dealt with in ISA 220;1 or
(b) The auditor’s use of the work of an individual or organization
possessing expertise in a field other than accounting or auditing, whose
work in that field is used by the entity to assist the entity in preparing
the financial statements(a management’s expert), which is dealt with in
ISA 500.
2
The Auditor’s Responsibility for the Audit Opinion
3. The auditor has sole responsibility for the audit opinion expressed, and that
responsibility is not reduced by the auditor’s use of the work of an auditor’s
expert. Nonetheless, if the auditor using the work of an auditor’s expert, having
followed this ISA, concludes that the work of that expert is adequate for the
auditor’s purposes, the auditor may accept that expert’sfindings or conclusions
in the expert’s field as appropriate audit evidence.
Effective Date
4. This ISA is effective for audits of financial statements for periods beginning on
or after December 15, 2009.
Objectives
5. The objectives of the auditor are:
(a) To determine whether to use the work of an auditor’s expert; and
(b) If using the work of an auditor’s expert, to determine whether that work
is adequate for the auditor’s purposes.
1 ISA 220, Quality Control for an Audit of Financial Statements, paragraphs A10, A20–A22
2 ISA 500, Audit Evidence, paragraphs A34–A48
USING THE WORK OF AN AUDITOR’S EXPERT
655 ISA 620
AUDITING
Definitions
6. For purposes of the ISAs, the following terms have the meanings attributed below:
(a) Auditor’s expert – An individual or organization possessing expertise in a
field other than accounting or auditing, whose work in that field is used by
the auditor to assist the auditor in obtaining sufficient appropriate audit
evidence. An auditor’s expert may be either an auditor’s internal expert
(who is a partner3 or staff, including temporary staff, of the auditor’s firm or
a network firm), or an auditor’s external expert. (Ref: Para. A1–A3)
(b) Expertise – Skills, knowledge and experience in a particular field.
(c) Management’s expert –An individual or organization possessing expertise
in a field other than accounting or auditing, whose work in that field is used
by the entity to assist the entity in preparing the financial statements.
Requirements
Determining the Need for an Auditor’s Expert
7. If expertise in a field other than accounting or auditing is necessary to obtain
sufficient appropriate audit evidence, the auditor shall determine whether to use
the work of an auditor’s expert. (Ref: Para. A4–A9)
Nature, Timing and Extent of Audit Procedures
8. The nature, timing and extent of the auditor’s procedures with respect to the
requirements in paragraphs 9–13 of this ISA will vary depending on the
circumstances.In determining the nature, timing and extent of those procedures, the
auditor shall consider matters including: (Ref: Para. A10)
(a) The nature of the matter to which that expert’s work relates;
(b) The risks of material misstatement in the matter to which that expert’swork
relates;
(c) The significance of that expert’s work in the context of the audit;
(d) The auditor’s knowledge of and experience with previous work
performed by that expert; and
(e) Whether that expert is subject to the auditor’s firm’s quality control
policies and procedures. (Ref: Para. A11–A13)
The Competence, Capabilities and Objectivity of the Auditor’s Expert
9. The auditor shall evaluate whether the auditor’s expert has the necessary
competence, capabilities and objectivity for the auditor’s purposes. In the case
3 “Partner” and “firm” should be read as referring to their public sector equivalents where relevant.
USING THE WORK OF AN AUD
R32HSNC-TS-NS-NV-02 应用于伺服电机 Pacific Scientific
