SC422-610-T2 应用于伺服控制器 Pacific Scientific
所有相关事实，使专家能够提供：
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
管理专家的工作。
•管理层专家的能力和能力。
•管理层的专家是否受技术性能的影响
标准或其他专业或行业要求
•实体内部对管理层专家工作的任何控制。
ISA 5008包括关于以下影响的要求和指导：
管理层可靠性专家的能力、能力和客观性
审计证据。
审计程序的性质、时间和范围（参考：8段）
A10.与要求相关的审计程序的性质、时间和范围
在本ISA9-13段中，将根据具体情况而有所不同。对于
例如，以下因素可能表明需要不同的或更广泛的
其他情况下的程序：
•审计师专家的工作涉及以下重大事项：
涉及主观和复杂的判断。
•审计师以前从未使用过审计师专家的工作，以及
事先不了解该专家的能力、能力和
客观性
•审计师专家正在执行审计中不可或缺的程序，
而不是被咨询以就个别事项提供建议。
8 ISA 5008段
使用审计师专家的工作
661 ISA 620
审计
•专家是审计师的外部专家，因此不受
公司的质量控制政策和程序。
审计师事务所的质量控制政策和程序（参考：8（e）段）
A11.审计师的内部专家可以是以下人员的合伙人或员工，包括临时员工：
审计师事务所，因此受质量控制政策和
该公司的程序符合ISQC 19或国家要求：
至少要求一样高。10或者，审计师的内部专家可以是
网络公司的合作伙伴或员工，包括临时员工，可以共享
与审计师事务所共同的质量控制政策和程序。
A12.审计师的外部专家不是审计业务小组的成员，也不是
根据ISQC 1的质量控制政策和程序。
11
然而，在某些司法管辖区，法律或法规可能要求审计师
外部专家被视为审计业务小组的成员，并且可以
因此，应遵守相关的道德要求，包括以下要求
独立性和其他专业要求
法律或法规。
A13.审计业务团队有权依赖公司的质量控制系统，
除非公司或其他方提供的信息另有说明。12
这种依赖程度将随情况而变化，并可能影响其性质，
审计师程序的时间和范围，包括：
•能力和能力，通过re
SC422-610-T2 应用于伺服控制器 Pacific Scientific
SC422-610-T2 应用于伺服控制器 Pacific Scientific
en 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 management’s expert.
• The management’s expert’s competence and capabilities.
• Whether the management’s expert is subject to technical performance
standards or other professional or industry requirements
• Any controls within the entity over the management’s expert’s work.
ISA 5008 includes requirements and guidance regarding the effect of the
competence, capabilities and objectivity of management’s experts on the reliability
of audit evidence.
Nature, Timing and Extent of Audit Procedures (Ref: Para. 8)
A10. The nature, timing and extent of audit procedures with respect to the requirements
in paragraphs 9–13 of this ISA will vary depending on the circumstances. For
example, the following factors may suggest the need for different or more extensive
procedures than would otherwise be the case:
• The work of the auditor’s expert relates to a significant matter that
involves subjective and complex judgments.
• The auditor has not previously used the work of the auditor’s expert, and
has no prior knowledge of that expert’s competence, capabilities and
objectivity.
• The auditor’s expert is performing procedures that are integral to the audit,
rather than being consulted to provide advice on an individual matter.
8 ISA 500, paragraph 8
USING THE WORK OF AN AUDITOR’S EXPERT
661 ISA 620
AUDITING
• The expert is an auditor’s external expert and is not, therefore,subject to
the firm’s quality control policies and procedures.
The Auditor’s Firm’s Quality Control Policies and Procedures (Ref: Para. 8(e))
A11. An auditor’s internal expert may be a partner or staff, including temporary staff, of
the auditor’s firm, and therefore subject to the quality control policies and
procedures of that firm in accordance with ISQC 19 or national requirements that
are at least as demanding.10 Alternatively, an auditor’s internal expert may be a
partner or staff, including temporary staff, of a network firm, which may share
common quality control policies and procedures with the auditor’s firm.
A12. An auditor’s external expert is not a member of the engagement team and is not
subject to quality control policies and procedures in accordance with ISQC 1.
11
In some jurisdictions, however, law or regulation may require that an auditor’s
external expert be treated as a member of the engagement team, and may
therefore be subject to relevant ethical requirements, including those pertaining
to independence, and other professional requirements, as determined by that
law or regulation.
A13. Engagement teams are entitled to rely on the firm’s system of quality control,
unless information provided by the firm or other parties suggests otherwise.12 The
extent of that reliance will vary with the circumstances, and may affect the nature,
timing and extent of the auditor’s procedures with respect to such matters as:
• Competence and capabilities, through re
SC422-610-T2 应用于伺服控制器 Pacific Scientific
