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1、Slide 1.1Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005AdvantagesofInternationalAuditingStandardsWorldwideincreasesconfidenceinnon-domesticinvestmentConsistentinternationalinvestorscomprehendfinancialstatementsfromdifferentcountriesHighqualitynon-nationalstandardsencouragebette
2、rquality,lesspoliticalinfluenceSlide 1.2Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005International Auditing andAssurance Standards Board(IAASB)Issues:InternationalStandardsonAuditing(ISAs)asthestandardstobeappliedbyauditorsinreportingonhistoricalfinancialinformationInternation
3、alStandardsonAssuranceEngagements(ISAEs)asthestandardstobeappliedbypractitionersinassuranceengagementsdealingwithinformationotherthanhistoricalfinancialinformationInternationalStandardsonQualityControl(ISQCs)asthestandardstobeappliedforallservicesfallingundertheStandardsoftheIAASB,InternationalStand
4、ardsonRelatedServices(ISRSs)asthestandardstobeappliedonrelatedservices,asitconsidersappropriate,andInternationalStandardsonReviewEngagements(ISREs)asthestandardstobeappliedtothereviewofhistoricalfinancialinformation.Slide 1.3Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005ISAs100
5、-999 International Standards on Auditing(ISAs)100-199 Introductory Matters120FrameworkofInternationalStandardsonAuditing200-299 General Principles And Responsibilities200ObjectiveandGeneralPrinciplesGoverninganAuditofFinancialStatements210TermsofAuditEngagements220QualityControlforAuditWork230Docume
6、ntationSlide 1.4Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005240TheAuditorsResponsibilitytoConsiderFraudandErrorinanAuditofFinancialStatements250ConsiderationofLawsandRegulationsinanAuditofFinancialStatements260CommunicationsofAuditMatterswithThoseChargedWithGovernance300-499
7、Risk Assessment And Response To Assessed Risks300Planning310KnowledgeoftheBusiness315UnderstandingtheEntityandItsEnvironmentandAssessingtheRisksofMaterialMisstatement320AuditMateriality330TheAuditorsProceduresinResponsetoAssessedRisksISAsSlide 1.5Hayes et al.Principles of Auditing,2e Pearson Educati
8、on Limited 2005400RiskAssessmentsandInternalControl401AuditinginaComputerInformationSystemsEnvironment402AuditConsiderationsRelatingtoEntitiesUsingServiceOrganizations500-599 Audit Evidence500AuditEvidence500RAuditEvidence501AuditEvidenceAdditionalConsiderationsforSpecificItems505ExternalConfirmatio
9、nsISAsSlide 1.6Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005510InitialEngagementsOpeningBalances520AnalyticalProcedures530AuditSamplingandOtherSelectiveTestingProcedures540AuditofAccountingEstimates545AuditingFairValueMeasurementsandDisclosures550RelatedParties560SubsequentEve
10、nts570GoingConcern580ManagementRepresentationsISAsSlide 1.7Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005600-699 Using Work Of Others600UsingtheWorkofAnotherAuditor610ConsideringtheWorkofInternalAuditing620UsingtheWorkofanExpert700-799 Audit Conclusions And Reporting700TheAudit
11、orsReportonFinancialStatements710Comparatives720OtherInformationinDocumentsContainingAuditedFinancialStatements800-899 Specialized Areas800TheAuditorsReportonSpecialPurposeAuditEngagementsISAsSlide 1.8Hayes et al.Principles of Auditing,2e Pearson Education Limited 20052000-2699 International Standar
12、ds on Review Engagements(ISREs)2400EngagementstoReviewFinancialStatements(PreviouslyISA910)3000-3699 International Standards on Assurance Engagements(ISAEs)3000AssuranceEngagements(PreviouslyISAE100)3000RAssuranceEngagementsOtherThanAuditsorReviewsofHistoricalFinancialInformation3400TheExaminationof
13、ProspectiveFinancialInformation(PreviouslyISA810)4000-4699 International Standards on Related Services(ISRSs)4400EngagementstoPerformAgreed-uponProceduresRegardingFinancialInformation(PreviouslyISA920)4410EngagementstoCompileFinancialInformation(PreviouslyISA930)ISREISAEISRSSlide 1.9Hayes et al.Prin
14、ciples of Auditing,2e Pearson Education Limited 2005CertificationoftheAuditorCertifiedPublicAccountant(CPA)CharteredAccountant(CA)ContadorPblico(CP)OtherSlide 1.10Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005AuditingStandardsMostcountriesissuetheirownauditingstandards.Internat
15、ionalFederationofAccountants(IFAC)since1977.IFACsInternationalAuditingandAssuranceStandardsBoard(IAASB)issuesInternationalStandardsonAuditing(ISA)InternationalAuditingPracticeStatements(IAPS)InternationalStandardonAssuranceEngagements(ISAE)InternationalStandardsonQualityControl(ISQC)Slide 1.11Hayes
16、et al.Principles of Auditing,2e Pearson Education Limited 2005ISA200statestheobjective of an audit offinancialstatementsistoenabletheauditortoexpressanopinionwhetherthefinancialstatementsareprepared,inallmaterialrespects,inaccordancewithanidentifiedfinancialreportingframework.Termsusedgiveatrueandfa
17、irvieworpresentfairly,inallmaterialrespectsequivalentterms?Slide 1.12Hayes et al.Principles of Auditing,2e Pearson Education Limited 2005InternationalAccountingStandardsInternationalAccountingStandardsBoard(IASB)issuesInternationalFinancialReportingStandards(IFRS)InternationalAccountingStandards(IAS)oldstandardsEuropeanUnionadoptIFRSsin2005USmovingtowardadoptionofIFRSsandISAs