国际审计与鉴证业务准则

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1、AdvantagesofInternationalAuditingStandardsWorldwideincreasesconfidenceinnon-domesticinvestmentConsistentinternationalinvestorscomprehendfinancialstatementsfromdifferentcountriesHighqualitynon-nationalstandardsencouragebetterquality,lesspoliticalinfluenceInternationalAuditingandAssuranc

2、eStandardsBoard(IAASB)Issues:InternationalStandardsonAuditing(ISAs)asthestandardstobeappliedbyauditorsinreportingonhistoricalfinancialinformationInternationalStandardsonAssuranceEngagements(ISAEs)asthestandardstobeappliedbypractitionersinassuranceengagementsdealingwithinformationotherth

3、anhistoricalfinancialinformationInternationalStandardsonQualityControl(ISQCs)asthestandardstobeappliedforallservicesfallingundertheStandardsoftheIAASB,InternationalStandardsonRelatedServices(ISRSs)asthestandardstobeappliedonrelatedservices,asitconsidersappropriate,andInternationalStanda

4、rdsonReviewEngagements(ISREs)asthestandardstobeappliedtothereviewofhistoricalfinancialinformation.ISAs100-999InternationalStandardsonAuditing(ISAs)100-199IntroductoryMatters120FrameworkofInternationalStandardsonAuditing200-299GeneralPrinciplesAndResponsibilities200ObjectiveandGeneralPri

5、nciplesGoverninganAuditofFinancialStatements210TermsofAuditEngagements220QualityControlforAuditWork230Documentation240TheAuditor’sResponsibilitytoConsiderFraudandErrorinanAuditofFinancialStatements250ConsiderationofLawsandRegulationsinanAuditofFinancialStatements260CommunicationsofAudit

6、MatterswithThoseChargedWithGovernance300-499RiskAssessmentAndResponseToAssessedRisks300Planning310KnowledgeoftheBusiness315UnderstandingtheEntityandItsEnvironmentandAssessingtheRisksofMaterialMisstatement320AuditMateriality330TheAuditor’sProceduresinResponsetoAssessedRisksISAs400RiskAss

7、essmentsandInternalControl401AuditinginaComputerInformationSystemsEnvironment402AuditConsiderationsRelatingtoEntitiesUsingServiceOrganizations500-599AuditEvidence500AuditEvidence500RAuditEvidence501AuditEvidence—AdditionalConsiderationsforSpecificItems505ExternalConfirmationsIS