SC403-030-T4 应用于伺服控制器 Pacific Scientific
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。
使用审计师专家的工作
ISA 620 656
对于审计师的外部专家，客观性评估应包括：
调查可能对其造成威胁的利益和关系
专家的客观性。（参考：第A14-A20段）
了解审计师专家的专业领域
10.审计师应充分了解以下专业领域：
审计师专家使审计师能够：（参考：第A21-A22段）
（a） 确定该专家工作的性质、范围和目标
审计师的目的；和
（b） 评估审计工作的充分性。
与审计专家的协议
11.审计师应在适当情况下书面同意以下事项
审计师专家：（参考：第A23-A26段）
（a） 该专家工作的性质、范围和目标；（参考：第A27段）
（b） 审计员和专家各自的角色和职责；
（参考：第A28-A29段）
（c） 审计师之间沟通的性质、时间和范围
以及该专家，包括该专家提供的任何报告的形式
专家和（参考：第A30段）
（d） 审计师专家遵守保密要求的必要性。
（参考：第A31段）
评估审计师专家工作的充分性
12.审核员应评估审核员专家工作的充分性
审计师的目的，包括：（参考：第A32段）
（a） 专家调查结果或结论的相关性和合理性，
与其他审计证据的一致性；（参考：第A33-A34段）
（b） 如果该专家的工作涉及使用重要假设，以及
这些假设的方法、相关性和合理性，以及
环境中的方法；和（参考第A35-A37段）
（c） 如果该专家的工作涉及源数据的使用，则对
该专家的工作、相关性、完整性和准确性
数据源。（参考：第A38-A39段）
13.如果审计师确定审计师专家的工作不足以：
审计员的目的，审计员应：（参考：第A40段）
（a） 同意该专家关于以下方面的性质和范围：
SC403-030-T4 应用于伺服控制器 Pacific Scientific
SC403-030-T4 应用于伺服控制器 Pacific Scientific
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 AUDITOR’S EXPERT
ISA 620 656
of an auditor’s external expert, the evaluation of objectivity shall include
inquiry regarding interests and relationships that may create a threat to that
expert’s objectivity. (Ref: Para. A14–A20)
Obtaining an Understanding of the Field of Expertise of the Auditor’s Expert
10. The auditor shall obtain a sufficient understanding of the field of expertise of
the auditor’s expert to enable the auditor to: (Ref: Para. A21–A22)
(a) Determine the nature, scope and objectives of that expert’s work for the
auditor’s purposes; and
(b) Evaluate the adequacy of that work for the auditor’s purposes.
Agreement with the Auditor’s Expert
11. The auditor shall agree, in writing when appropriate, on the following matters
with the auditor’s expert: (Ref: Para. A23–A26)
(a) The nature, scope and objectives of that expert’s work; (Ref: Para. A27)
(b) The respective roles and responsibilities of the auditor and that expert;
(Ref: Para. A28–A29)
(c) The nature, timing and extent of communication between the auditor
and that expert, including the form of any report to be provided by that
expert; and (Ref: Para. A30)
(d) The need for the auditor’s expert to observe confidentiality requirements.
(Ref: Para. A31)
Evaluating the Adequacy of the Auditor’s Expert’s Work
12. The auditor shall evaluate the adequacy of the auditor’s expert’s work for the
auditor’s purposes, including: (Ref: Para. A32)
(a) The relevance and reasonableness of that expert’s findings or conclusions,
and their consistency with other audit evidence; (Ref: Para. A33–A34)
(b) If that expert’s work involves use of significant assumptions and
methods, the relevance and reasonableness of those assumptions and
methods in the circumstances; and (Ref: Para. A35–A37)
(c) If that expert’s work involves the use of source data that is significant to
that expert’s work, the relevance, completeness, and accuracy of that
source data. (Ref: Para. A38–A39)
13. If the auditor determines that the work of the auditor’s expert is not adequate for
the auditor’s purposes, the auditor shall: (Ref: Para. A40)
(a) Agree with that expert on the nature and extent of
SC403-030-T4 应用于伺服控制器 Pacific Scientific
