SC402-001-T1 应用于伺服控制器 Pacific Scientific
相关控制，包括与管理层工作相关的控制
专家（如有）也可以降低重大错报的风险。
A6.如果财务报表的编制涉及使用某一领域的专业知识
除会计外，精通会计和审计的审计师可以
不具备审计这些财务报表所需的专业知识。这个
审计业务合作伙伴必须确信审计业务团队和
不属于审计业务小组的审计专家共同拥有
执行审计业务的适当能力和能力。
5此外，
审计员必须确定资源的性质、时间和范围
执行接合所必需的。6.审计师决定是否：
使用审计师专家的工作，如果是，何时以及在何种程度上协助
审计员满足这些要求。随着审计的进展，或根据情况
变更，审计师可能需要修改先前关于使用
审计专家。
A7.不是会计以外相关领域专家的审计师，或
然而，审计可能能够充分了解这一点
在没有审计师专家的情况下进行审计的现场。这种理解可能
例如可以通过以下方式获得：
•在审计实体方面的经验，这些实体需要以下方面的专业知识：
编制财务报表。
•特定领域的教育或专业发展。今年五月
包括正式课程，或与拥有
相关领域的专业知识，以提高审计师的
拥有处理该领域事务的能力。这种讨论有所不同
与审计师专家就一组特定的
在该专家所在的业务中遇到的情况
鉴于所有相关事实，专家可以提供：
关于特定事项的知情建议。
7.
•与执行过类似业务的审计师进行讨论。
A8.但是，在其他情况下，审计师可确定有必要，或
选择，使用审计师的专家协助获得充分适当的审计
根据在决定是否使用审计师专家时，应考虑：
包括：
•管理层是否使用管理层的专家编制
财务报表（见A9段）。
5 ISA 220，14段
6 ISA 300，计划财务报表审计，8（e）段
7 ISA 220A21段
使用审计师专家的工作
ISA 620 660
•事项的性质和重要性，包括其复杂性。
•事项中存在重大错报的风险。
•应对已识别风险的程序的预期性质，包括：
审计师对专家工作的知识和经验
（a）与该等事宜有关；以及其他审计来源的可用性
根据
A9.当管理层使用管理层专家编制财务报告时
声明，审计师关于是否使用审计师专家的决定可以
还可能受到以下因素的影响：
•管理层专家工作的性质、范围和目标。
•管理层的专家是否由实体雇佣，或是一方
由it聘请提供相关服务。
•管理层能够控制或影响
经理的工作
SC402-001-T1 应用于伺服控制器 Pacific Scientific
SC402-001-T1 应用于伺服控制器 Pacific Scientific
Relevant controls, including controls that relate to the work of a management’s
expert, if any, may also reduce the risks of material misstatement.
A6. If the preparation of the financial statements involves the use of expertise in a field
other than accounting, the auditor, who is skilled in accounting and auditing, may
not possess the necessary expertise to audit those financial statements. The
engagement partner is required to be satisfied that the engagement team, and any
auditor’s experts who are not part of the engagement team, collectively have the
appropriate competence and capabilities to perform the audit engagement.
5 Further,
the auditor is required to ascertain the nature, timing and extent of resources
necessary to perform the engagement.6 The auditor’s determination of whether to
use the work of an auditor’s expert, and if so when and to what extent, assists the
auditor in meeting these requirements. As the audit progresses, or as circumstances
change, the auditor may need to revise earlier decisions about using the work of an
auditor’s expert.
A7. An auditor who is not an expert in a relevant field other than accounting or
auditing may nevertheless be able to obtain a sufficient understanding of that
field to perform the audit without an auditor’s expert. This understanding may
be obtained through, for example:
• Experience in auditing entities that require such expertise in the
preparation of their financial statements.
• Education or professional development in the particular field. This may
include formal courses, or discussion with individuals possessing
expertise in the relevant field for the purpose of enhancing the auditor’s
own capacity to deal with matters in that field. Such discussion differs
from consultation with an auditor’s expert regarding a specific set of
circumstances encountered on the engagement where that expert is
given all the relevant facts that will enable the expert to provide
informed advice about the particular matter.
7
• Discussion with auditors who have performed similar engagements.
A8. In other cases, however, the auditor may determine that it is necessary, or may
choose, to use an auditor’s expert to assist in obtaining sufficient appropriate audit
evidence. Considerations when deciding whether to use an auditor’s expert may
include:
• Whether management has used a management’s expert in preparing the
financial statements (see paragraph A9).
5 ISA 220, paragraph 14
6 ISA 300, Planning an Audit of Financial Statements, paragraph 8(e)
7 ISA 220, paragraph A21
USING THE WORK OF AN AUDITOR’S EXPERT
ISA 620 660
• The nature and significance of the matter, including its complexity.
• The risks of material misstatement in the matter.
• The expected nature of procedures to respond to identified risks, including:
the auditor’s knowledge of and experience with the work of experts in
relation to such matters; and the availability of alternative sources of audit
evidence.
A9. When management has used a management’s expert in preparing the financial
statements, the auditor’s decision on whether to use an auditor’s expert may
also be influenced by such factors as:
• The nature, scope and objectives of the management’s expert’s work.
• Whether the management’s expert is employed by the entity, or is a party
engaged by it to provide relevant services.
• The extent to which management can exercise control or influence over the
work of the managem
SC402-001-T1 应用于伺服控制器 Pacific Scientific
