H42RCFC-LDK-M3-00 应用于伺服电机 Pacific Scientific
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
由审计师专家使用，以及是否在
该专家的领域，适合财务报告目的。
•内部和外部数据或信息的性质：审计师专家
使用。
与审计专家的协议（参考：11段）
A23.审计师专家工作的性质、范围和目标可能有所不同
根据情况，以及各自的角色和
审核员和审核员专家的职责、性质、时间安排
审计师和审计师专家之间的沟通程度。它是
因此，要求审计师和
审计师专家，无论该专家是否为审计师的外部专家
或审计师的内部专家。
A24.8段中提到的事项可能会影响以下内容的详细程度和形式：
审计师与审计师专家之间的协议，包括
协议应以书面形式。例如，以下
各种因素可能表明需要更详细的协议
否则，或以书面形式规定协议：
•审计师专家将有权接触敏感或机密实体
信息
•审计师和审计师各自的角色或职责
专家与通常预期的不同。
•适用多司法管辖区法律或监管要求。
•审计师专家工作所涉及的事项非常复杂。
•审计师以前从未使用过该专家所做的工作。
•审计师专家的工作范围越大，其重要性越大
在审计的背景下。
H42RCFC-LDK-M3-00 应用于伺服电机 Pacific Scientific
H42RCFC-LDK-M3-00 应用于伺服电机 Pacific Scientific
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 auditor’s expert, and whether they are generally accepted within
that expert’s field and appropriate for financial reporting purposes.
• The nature of internal and external data or information the auditor’s expert
uses.
Agreement with the Auditor’s Expert (Ref: Para. 11)
A23. The nature, scope and objectives of the auditor’s expert’s work may vary
considerably with the circumstances, as may the respective roles and
responsibilities of the auditor and the auditor’s expert, and the nature, timing
and extent of communication between the auditor and the auditor’s expert. It is
therefore required that these matters are agreed between the auditor and the
auditor’s expert regardless of whether the expert is an auditor’s external expert
or an auditor’s internal expert.
A24. The matters noted in paragraph 8 may affect the level of detail and formality of
the agreement between the auditor and the auditor’s expert, including whether
it is appropriate that the agreement be in writing. For example, the following
factors may suggest the need for more a detailed agreement than would
otherwise be the case, or for the agreement to be set out in writing:
• The auditor’s expert will have access to sensitive or confidential entity
information.
• The respective roles or responsibilities of the auditor and the auditor’s
expert are different from those normally expected.
• Multi-jurisdictional legal or regulatory requirements apply.
• The matter to which the auditor’s expert’s work relates is highly complex.
• The auditor has not previously used work performed by that expert.
• The greater the extent of the auditor’s expert’s work, and its significance
in the context of the audit.
H42RCFC-LDK-M3-00 应用于伺服电机 Pacific Scientific
