SC402-012-T3 应用于伺服控制器 Pacific Scientific
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
法律或法规规定的要求。
A17.其他相关事项包括：
•审计师专家的能力与以下事项的相关性：
该专家的工作将被使用，包括任何专业领域
在那个专家的领域内。例如，某个精算师可能专门
财产和意外伤害保险，但在以下方面的专业知识有限
养老金计算。
•审计师专家在相关会计方面的能力
使用审计师专家的工作
663 ISA 620
审计
审计要求，例如，假设知识和
方法，包括适用的模型，符合
适用的财务报告框架。
•意外事件、条件变化或审计证据
从审计程序的结果中获得的信息表明：
有必要重新考虑对能力的初步评估，
审计专家在审计过程中的能力和客观性。
A18.广泛的情况可能威胁客观性，例如，私利威胁、宣传威胁、熟悉性威胁、自我审查威胁，以及
恐吓和威胁。保障措施可消除或减少此类威胁，并且
由外部结构（例如，审计师的专家职业，
立法或法规），或审计师专家的工作环境（针对
例如质量控制政策和程序）。也可能有
特定于审计业务的保障措施。
A19.评估对客观性的威胁的重要性，以及是否存在
是否需要保障措施取决于审计师专家的作用，以及
专家工作在审计中的重要性。可能有
保障措施不能将威胁降低到可接受水平的某些情况
级别，例如，如果提议的审计师专家是具有
在准备被审计的信息方面发挥了重要作用
如果审计师的专家是管理层的专家。
A20.当评估审计师外部专家的客观性时，可能
与：
（a） 向实体询问任何已知的利益或关系
实体与审计师的外部专家有可能影响该专家的
客观性
（b） 与该专家讨论任何适用的保障措施，包括
适用于该专家的专业要求；评估
保障措施是否足以将威胁降低到可接受的水平
数量与讨论相关的利益和关系
审计专家包括：
•经济利益。
•商业和个人关系。
•专家提供其他服务，包括
如果外部专家是
组织
在某些情况下，审计师获得
审计师的外部专家关于以下事项的书面陈述：
与该专家知晓的实体的利益或关系。
使用审计师专家的工作
ISA 620 664
了解审计师专家的专业领域
（参考：10段）
A21.审计师可了解审计师专家的以下领域：
通过A7段中描述的方法或通过讨论获得专业知识
和那个专家。
A22.审计师专家领域与审计师理解相关的方面
可包括：
•该专家的领域是否有以下专业领域：
与审计相关（见A17段）。
•任何专业或其他标准，以及监管或法律
要求适用。
•什么假设和方法，包括适用的模型
奥迪使用
SC402-012-T3 应用于伺服控制器 Pacific Scientific
SC402-012-T3 应用于伺服控制器 Pacific Scientific
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 law or regulation.
A17. Other matters that may be relevant include:
• The relevance of the auditor’s expert’s competence to the matter for
which that expert’s work will be used, including any areas of specialty
within that expert’sfield. For example, a particular actuary may specialize
in property and casualty insurance, but have limited expertise regarding
pension calculations.
• The auditor’s expert’s competence with respect to relevant accounting
USING THE WORK OF AN AUDITOR’S EXPERT
663 ISA 620
AUDITING
and auditing requirements, for example, knowledge of assumptions and
methods, including models where applicable, that are consistent with
the applicable financial reporting framework.
• Whether unexpected events, changes in conditions, or the audit evidence
obtained from the results of audit procedures indicate that it may be
necessary to reconsider the initial evaluation of the competence,
capabilities and objectivity of the auditor’s expert as the audit progresses.
A18. A broad range of circumstances may threaten objectivity, for example, selfinterest threats, advocacy threats, familiarity threats, self-review threats, and
intimidation threats. Safeguards may eliminate or reduce such threats, and may
be created by external structures (for example, the auditor’s expert’s profession,
legislation or regulation), or by the auditor’s expert’s work environment (for
example, quality control policies and procedures). There may also be
safeguards specific to the audit engagement.
A19. The evaluation of the significance of threats to objectivity and of whether there
is a need for safeguards may depend upon the role of the auditor’s expert and
the significance of the expert’s work in the context of the audit. There may be
some circumstances in which safeguards cannot reduce threats to an acceptable
level, for example, if a proposed auditor’s expert is an individual who has
played a significant role in preparing the information that is being audited, that
is, if the auditor’s expert is a management’s expert.
A20. When evaluating the objectivity of an auditor’s external expert, it may be
relevant to:
(a) Inquire of the entity about any known interests or relationships that the
entity has with the auditor’s external expert that may affect that expert’s
objectivity.
(b) Discuss with that expert any applicable safeguards, including any
professional requirements that apply to that expert; and evaluate
whether the safeguards are adequate to reduce threats to an acceptable
level. Interests and relationships that it may be relevant to discuss with
the auditor’s expert include:
• Financial interests.
• Business and personal relationships.
• Provision of other services by the expert, including by the
organization in the case of an external expert that is an
organization.
In some cases, it may also be appropriate for the auditor to obtain a
written representation from the auditor’s external expert about any
interests or relationships with the entity of which that expert is aware.
USING THE WORK OF AN AUDITOR’S EXPERT
ISA 620 664
Obtaining an Understanding of the Field of Expertise of the Auditor’s Expert
(Ref: Para. 10)
A21. The auditor may obtain an understanding of the auditor’s expert’s field of
expertise through the means described in paragraph A7, or through discussion
with that expert.
A22. Aspects of the auditor’s expert’s field relevant to the auditor’s understanding
may include:
• Whether that expert’s field has areas of specialty within it that are
relevant to the audit (see paragraph A17).
• Whether any professional or other standards, and regulatory or legal
requirements apply.
• What assumptions and methods, including models where applicable, are
used by the audi
SC402-012-T3 应用于伺服控制器 Pacific Scientific
