FDC86-UNIT1B 58173487B FDC86UNIT1B 驱动软盘模块 ABB
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，通过招聘和培训计划。
•客观性。审计师的内部专家应遵守相关道德规范
要求，包括与独立性有关的要求。
•审计师对审计师专家工作充分性的评估。
例如，公司的培训计划可以提供审计师的内部
对其相互关系有适当理解的专家
审计流程方面的专业知识。对此类培训和其他公司的依赖
流程，如用于确定审计师内部工作范围的协议
专家，可能会影响审计师的性质、时间和范围
评估审计师专家工作充分性的程序。
•通过监测遵守监管和法律要求
过程。
•与审计师专家的协议。
9 ISQC 1，对财务报表进行审计和审查的公司的质量控制，以及其他
保证和相关服务业务，12（f）段10 ISA 2202段。11 ISQC 112（f）段12 ISA 2204段
使用审计师专家的工作
ISA 620 662
这种依赖不会减少审计师满足要求的责任
这就是ISA。
审计师专家的能力、能力和客观性（参考：
对位。9)
A14.审计师专家的能力、能力和客观性是因素
这将严重影响审计师专家的工作是否充分
出于审计师的目的。能力与专业知识的性质和水平有关
审计员的专家。能力与审计师专家的以下能力有关：
在约定的情况下行使该能力。因素
影响能力可包括例如地理位置和
时间和资源的可用性。客观性与以下可能的影响有关：
偏见、利益冲突或其他人对专业人员的影响
或审计师专家的商业判断。
A15.关于一个组织的能力、能力和客观性的信息
审计师专家可能来自多种来源，例如：
•该专家以往工作的个人经验。
•与该专家的讨论。
•与其他审计师或其他熟悉的人进行讨论
这是专家的工作。
•了解该专家的资格、专业人员的成员资格
机构或行业协会、执业许可证或其他形式的外部
认出
•该专家撰写的已发表论文或书籍。
•审计师事务所的质量控制政策和程序（见
A11-A13）。
A16.与评估以下人员的能力、能力和客观性有关的事项
审计员的专家包括该专家的工作是否受技术影响
性能标准或其他专业或行业要求
例如，道德标准和其他成员资格要求
专业机构或行业协会，许可证的认证标准
主体，或由
FDC86-UNIT1B 58173487B FDC86UNIT1B 驱动软盘模块 ABB
FDC86-UNIT1B 58173487B FDC86UNIT1B 驱动软盘模块 ABB
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 recruitment and training programs.
• Objectivity. Auditor’s internal experts are subject to relevant ethical
requirements, including those pertaining to independence.
• The auditor’s evaluation of the adequacy of the auditor’s expert’s work.
For example, the firm’s training programs may provide auditor’s internal
experts with an appropriate understanding of the interrelationship of their
expertise with the audit process. Reliance on such training and other firm
processes, such as protocols for scoping the work of auditor’s internal
experts, may affect the nature, timing and extent of the auditor’s
procedures to evaluate the adequacy of the auditor’s expert’s work.
• Adherence to regulatory and legal requirements, through monitoring
processes.
• Agreement with the auditor’s expert.
9 ISQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other
Assurance and Related Services Engagements, paragraph 12(f) 10 ISA 220, paragraph 2. 11 ISQC 1, paragraph 12(f) 12 ISA 220, paragraph 4
USING THE WORK OF AN AUDITOR’S EXPERT
ISA 620 662
Such reliance does not reduce the auditor’s responsibility to meet the requirements
of this ISA.
The Competence, Capabilities and Objectivity of the Auditor’s Expert (Ref:
Para. 9)
A14. The competence, capabilities and objectivity of an auditor’s expert are factors
that significantly affect whether the work of the auditor’s expert will be adequate
for the auditor’s purposes. Competence relates to the nature and level of expertise
of the auditor’s expert. Capability relates to the ability of the auditor’s expert to
exercise that competence in the circumstances of the engagement. Factors that
influence capability may include, for example, geographic location, and the
availability of time and resources. Objectivity relates to the possible effects that
bias, conflict of interest, or the influence of others may have on the professional
or business judgment of the auditor’s expert.
A15. Information regarding the competence, capabilities and objectivity of an
auditor’s expert may come from a variety of sources, such as:
• Personal experience with previous work of that expert.
• Discussions with that expert.
• Discussions with other auditors or others who are familiar with that
expert’s work.
• Knowledge of that expert’s qualifications, membership of a professional
body or industry association, license to practice, or other forms of external
recognition.
• Published papers or books written by that expert.
• The auditor’s firm’s quality control policies and procedures(see paragraphs
A11–A13).
A16. Matters relevant to evaluating the competence, capabilities and objectivity of
the auditor’s expert include whether that expert’s work is subject to technical
performance standards or other professional or industry requirements, for
example, ethical standards and other membership requirements of a
professional body or industry association, accreditation standards of a licensing
body, or requirements imposed by
FDC86-UNIT1B 58173487B FDC86UNIT1B 驱动软盘模块 ABB
