分析性复核-摘至国际审计准则

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1、ISA520,AnalyticalProcedures(ClarifiedISA520)ClarifiedISA520ISA520,AnalyticalProceduresContentsIntroductionObjectivesDefinitionRequirementsApplicationandOtherExplanatoryMaterialBasisforConclusionsISA520(Redrafted),Analyticalprocedures(Effectiveforauditsoffinancialstatementsforperiodsbeg

2、inningonorafterDecember15,2009)ClarifiedISA520ContentsParagraphIntroductionScopeofthisISA1EffectiveDate2Objectives3Definition4RequirementsSubstantiveAnalyticalProcedures5AnalyticalProceduresthatAssistWhenForminganOverallConclusion6InvestigatingResultsofAnalyticalProcedures7Applicationa

3、ndOtherExplanatoryMaterialDefinitionofAnalyticalProceduresA1-A3SubstantiveAnalyticalProceduresA4-A16AnalyticalProceduresthatAssistWhenForminganOverallConclusionA17-A19InvestigatingResultsofAnalyticalProceduresA20-A21Copyright © March 2011 by the International Federation of Accountants 

4、(IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org forBasisforConclusionspermission to reproduce, store or transmit, or to make other similar uses of this document.InternationalStandardonAuditing(ISA)520,"AnalyticalProcedures"shouldbereadinconjuncti

5、onwithISAPage1/3200,"OverallObjectivesoftheIndependentAuditorandtheConductofanAuditinAccordancewithInternationalStandardsonAuditing."ClarifiedISA520IntroductionScopeofthisISA1.ThisInternationalStandardonAuditing(ISA)dealswiththeauditor'suseofanalyticalproceduresassubstantiveprocedures(

6、"substantiveanalyticalprocedures").Italsodealswiththeauditor'sresponsibilitytoperformanalyticalproceduresneartheendoftheauditthatassisttheauditorwhenforminganoverallconclusiononthefinancialstatements.ISA315[1]dealswiththeuseofanalyticalproceduresasriskassessmentprocedures.ISA330include

7、srequirementsandguidanceregardingthenature,timingandextentofauditproceduresinresponsetoassessedrisks;theseauditproceduresmayincludesubstantiveanalyticalprocedures.[2]EffectiveDate2.ThisISAiseffectiveforauditsoffinancialstatementsforperiodsbeginningonorafterDecember15,2009.Footnotes[1