R34JENC-TS-NS-NV-00 应用于伺服电机 Pacific Scientific
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，以及
使用审计师专家的工作
ISA 620 658
为金融工具估值而进行复杂建模的专业知识。
然而，在某些情况下，特别是涉及新兴领域的
会计或审计专业知识，区分专业领域
会计或审计以及其他领域的专业知识
专业判断。适用的专业规则和标准：
会计师和审计师的教育和能力要求可能：
协助审计师行使该判断。4
A3.有必要在考虑本要求时进行判断
ISA受到以下事实的影响：审计师专家可能是个人或
一个组织。例如，在评估能力、能力和
审计师专家的客观性，可能是该专家是一个组织
审核员以前使用过，但审核员没有
组织为特定任务指派的个人专家；或者
可能相反，即审计师可能熟悉
个人专家，但不与该专家加入的组织合作。在任何一个
案例，个人的个人属性和管理属性
组织的质量控制系统
实施）可能与审核员的评估相关。
确定审计师专家的需求（参考：第7段）
A4.可能需要审计师专家协助审计师进行以下一项或多项工作：
以下是：
•了解实体及其环境，包括
内部控制。
•识别和评估重大错报风险。
•确定并实施对评估风险的总体应对措施
财务报表层面。
•设计和执行进一步的审计程序，以响应评估
断言层面的风险，包括控制测试或实质性测试
程序。
•评估在以下方面获得的审计证据的充分性和适当性：
对财务报表形成意见。
A5.当某一领域的专业知识
管理层编制财务报表需要会计核算，
例如，因为这可能表示某种复杂性，或者因为
管理层可能不具备专业领域的知识。如果在
编制财务报表时，管理层不具备必要的
4例如，国际教育标准8，审计专业人员的能力要求，
可能有帮助。
使用作品
R34JENC-TS-NS-NV-00 应用于伺服电机 Pacific Scientific
R34JENC-TS-NS-NV-00 应用于伺服电机 Pacific Scientific
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, and
USING THE WORK OF AN AUDITOR’S EXPERT
ISA 620 658
expertise in complex modeling for the purpose of valuing financial instruments.
In some cases, however, particularly those involving an emerging area of
accounting or auditing expertise, distinguishing between specialized areas of
accounting or auditing, and expertise in another field, will be a matter of
professional judgment. Applicable professional rules and standards regarding
education and competency requirements for accountants and auditors may
assist the auditor in exercising that judgment.4
A3. It is necessary to apply judgment when considering how the requirements of this
ISA are affected by the fact that an auditor’s expert may be either an individual or
an organization. For example, when evaluating the competence, capabilities and
objectivity of an auditor’s expert, it may be that the expert is an organization the
auditor has previously used, but the auditor has no prior experience of the
individual expert assigned by the organization for the particular engagement; or it
may be the reverse, that is, the auditor may be familiar with the work of an
individual expert but not with the organization that expert has joined. In either
case, both the personal attributes of the individual and the managerial attributes
of the organization (such as systems of quality control the organization
implements) may be relevant to the auditor’s evaluation.
Determining the Need for an Auditor’s Expert (Ref: Para. 7)
A4. An auditor’s expert may be needed to assist the auditor in one or more of the
following:
• Obtaining an understanding of the entity and its environment, including
its internal control.
• Identifying and assessing the risks of material misstatement.
• Determining and implementing overall responses to assessed risks at the
financial statement level.
• Designing and performing further audit procedures to respond to assessed
risks at the assertion level, comprising tests of controls or substantive
procedures.
• Evaluating the sufficiency and appropriateness of audit evidence obtained in
forming an opinion on the financial statements.
A5. The risks of material misstatement may increase when expertise in a field other
than accounting is needed for management to prepare the financial statements,
for example, because this may indicate some complexity, or because
management may not possess knowledge of the field of expertise. If in
preparing the financial statements management does not possess the necessary
4 For example, International Education Standard 8, Competence Requirements for Audit Professionals,
may be of assistance.
USING THE WORK
R34JENC-TS-NS-NV-00 应用于伺服电机 Pacific Scientific
