HSK02-01-ES2-AB HSK02 驱动器用于DCS系统 BAUTZ
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） 同意该专家关于进一步工作的性质和范围的意见
由该专家执行；或
使用审计师专家的工作
657 ISA 620
审计
（b） 执行适合情况的额外审计程序。
在审计师报告中提及审计师专家
14.审计师不得在审计师报告中提及审计师专家的工作
包含未经修改的意见，除非法律或法规要求这样做。
如果法律或法规要求提供此类参考，审计师应在
审计师的报告，该报告不减少审计师对以下事项的责任：
审计员的意见。（参考：第A41段）
15.如果审计师在审计报告中提及审计师专家的工作
报告，因为此类参考与对修改的理解相关
根据审计师的意见，审计师应在审计师报告中说明：
这种提及并不减少审计师对该意见的责任。
（参考：第A42段）
***
应用及其他解释性资料
审计员专家的定义（参考：第6（a）段）
A1.会计或审计以外领域的专业知识可能包括以下方面的专业知识：
关于以下事项：
•复杂金融工具、土地和建筑物的估价，
厂房和机械、珠宝、艺术品、古董、无形资产、，
企业合并中获得的资产和承担的负债，以及
可能已减值的资产。
•保险相关负债的精算计算
合同或员工福利计划。
•油气储量估算。
•评估环境责任和现场清理成本。
•合同、法律和法规的解释。
•分析复杂或不寻常的税务合规问题。
A2.在许多情况下，区分会计或审计专业知识，以及
另一个领域的专业知识将是直接的，即使这涉及
会计或审计的专业领域。例如，具有
应用递延所得税会计方法的专业知识通常可以：
很容易与税法专家区分开来。前者不是
本ISA中的专家，因为这构成会计专业知识；这个
后者是本ISA中的专家，因为这构成了法律专业知识。
类似的区别也可以在其他领域中进行，
金融工具会计方法方面的专业知识，
HSK02-01-ES2-AB HSK02 驱动器用于DCS系统 BAUTZ
HSK02-01-ES2-AB HSK02 驱动器用于DCS系统 BAUTZ
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 further work to be
performed by that expert; or
USING THE WORK OF AN AUDITOR’S EXPERT
657 ISA 620
AUDITING
(b) Perform additional audit procedures appropriate to the circumstances.
Reference to the Auditor’s Expert in the Auditor’s Report
14. The auditor shall not refer to the work of an auditor’s expert in an auditor’sreport
containing an unmodified opinion unless required by law or regulation to do so.
If such reference is required by law or regulation, the auditor shall indicate in the
auditor’s report that the reference does not reduce the auditor’sresponsibility for
the auditor’s opinion. (Ref: Para. A41)
15. If the auditor makes reference to the work of an auditor’s expert in the auditor’s
report because such reference is relevant to an understanding of a modification
to the auditor’s opinion, the auditor shall indicate in the auditor’s report that
such reference does not reduce the auditor’s responsibility for that opinion.
(Ref: Para. A42)
***
Application and Other Explanatory Material
Definition of an Auditor’s Expert (Ref: Para. 6(a))
A1. Expertise in a field other than accounting or auditing may include expertise in
relation to such matters as:
• The valuation of complex financial instruments, land and buildings,
plant and machinery, jewelry, works of art, antiques, intangible assets,
assets acquired and liabilities assumed in business combinations and
assets that may have been impaired.
• The actuarial calculation of liabilities associated with insurance
contracts or employee benefit plans.
• The estimation of oil and gas reserves.
• The valuation of environmental liabilities, and site clean-up costs.
• The interpretation of contracts, laws and regulations.
• The analysis of complex or unusual tax compliance issues.
A2. In many cases, distinguishing between expertise in accounting or auditing, and
expertise in another field, will be straightforward, even where this involves a
specialized area of accounting or auditing. For example, an individual with
expertise in applying methods of accounting for deferred income tax can often
be easily distinguished from an expert in taxation law. The former is not an
expert for the purposes of this ISA as this constitutes accounting expertise; the
latter is an expert for the purposes of this ISA as this constitutes legal expertise.
Similar distinctions may also be able to be made in other areas, for example,
between expertise in methods of accounting for financial instruments,
HSK02-01-ES2-AB HSK02 驱动器用于DCS系统 BAUTZ
