iaasb update

IAASB UpdateIAASB Update

Prof. Arnold Schilder, ChairmanProf. Arnold Schilder, Chairman

James Gunn, Technical DirectorJames Gunn, Technical Director

CICPA CICPA

Beijing, ChinaBeijing, China

18 September 200918 September 2009

International Auditing and Assurance Standards Board

国际审计准则建设最新成果及运用国际审计准则建设最新成果及运用

主席阿诺德主席阿诺德 ·· 斯奇尔德教授斯奇尔德教授

技术总监詹姆斯技术总监詹姆斯 · · 耿耿

中国注册会计师协会中国注册会计师协会中国北京中国北京

20092009 年年 99 月月 1818 日日

国际审计与鉴证准则理事会国际审计与鉴证准则理事会

• Adoption and International ConvergenceAdoption and International Convergence

• The IAASB Clarity ProjectThe IAASB Clarity Project

• IAASB Current and Forward AgendaIAASB Current and Forward Agenda

Agenda

• 准则采用与国际趋同准则采用与国际趋同

• IAASBIAASB 明晰项目明晰项目

• IAASBIAASB 当前及今后的工作当前及今后的工作

主要内容

Adoption and International ConvergenceAdoption and International Convergence

• 100+ countries adopt or use ISAs in some form100+ countries adopt or use ISAs in some form

• 23/25 world’s capital markets for foreign issuers23/25 world’s capital markets for foreign issuers

• IOSCO endorsementIOSCO endorsement

• Support from World Bank, Basel Committee, Support from World Bank, Basel Committee, World Federation of Exchanges, Financial Stability World Federation of Exchanges, Financial Stability Board, public sector (INTOSAI), etc.Board, public sector (INTOSAI), etc.

• Top 22 global networks’ methodologies alignedTop 22 global networks’ methodologies aligned

Global Acceptance of ISAs

准则采用和国际趋同准则采用和国际趋同

• 已有已有 100100 多个国家采用或以某种形式使用国际审计多个国家采用或以某种形式使用国际审计准则准则

• 全球全球 2525 个资本市场中已有个资本市场中已有 2323 个接受国外企业发行个接受国外企业发行证券时按照国际审计准则审计的财务报表证券时按照国际审计准则审计的财务报表

• 证券委员会国际组织证券委员会国际组织（（ IOSCOIOSCO ）已发表声明认可国）已发表声明认可国际审计准则际审计准则

• 世界银行、巴塞尔银行监管委员会、世界证券交易世界银行、巴塞尔银行监管委员会、世界证券交易联合会、金融稳定理事会、公共部门联合会、金融稳定理事会、公共部门〔〔如最高审计如最高审计机关国际组织（机关国际组织（ INTOSAIINTOSAI ））〕〕等都对国际审计准则等都对国际审计准则表示支持表示支持

• 全球排名前全球排名前 2222 位的国际网络会计公司采用的审计方位的国际网络会计公司采用的审计方法与国际审计准则保持一致法与国际审计准则保持一致

全球对国际审计准则的认可

Adoption and International ConvergenceAdoption and International Convergence

• Stronger transparency and accountabilityStronger transparency and accountability

– Higher quality and consistency of auditsHigher quality and consistency of audits

– Reduced cost of capital and other costs arising from Reduced cost of capital and other costs arising from differing standards differing standards

• Enhanced uniformity and effectiveness of Enhanced uniformity and effectiveness of regulatory systems; regulatory systems; platform for harmonizationplatform for harmonization

• Facilitates efficient education and trainingFacilitates efficient education and training

• IFAC Recommendations to G20 – Adopt ISAs and IFAC Recommendations to G20 – Adopt ISAs and support implementation of global standardssupport implementation of global standards

A Perspective on Adoption & Convergence

准则采用和国际趋同准则采用和国际趋同

• 透明度更高和受托责任能够得到更好地落实透明度更高和受托责任能够得到更好地落实– 提高审计质量和审计一致性提高审计质量和审计一致性– 降低因采用不同准则而产生的资本成本和其他成降低因采用不同准则而产生的资本成本和其他成

本本

• 增强监管系统的一致性和有效性；协调的平台增强监管系统的一致性和有效性；协调的平台

• 促进有效的教育和培训促进有效的教育和培训

• 国际会计师联合会建议国际会计师联合会建议 G20G20 采用国际审计准则采用国际审计准则并支持国际准则的实施并支持国际准则的实施

关于准则采用和趋同的观点

The IAASB Clarity ProjectThe IAASB Clarity Project

• Key aimsKey aims

– Understandability of ISAs, and thereby their Understandability of ISAs, and thereby their consistent applicationconsistent application

– Facilitate convergenceFacilitate convergence

• Completed March 2009Completed March 2009

• Suite of 36 ISAs and ISQC 1Suite of 36 ISAs and ISQC 1

– Effective for audits of financial statements for Effective for audits of financial statements for periods beginning on or after Dec. 15, 2009periods beginning on or after Dec. 15, 2009

The IAASB Clarity Project

IAASBIAASB 明晰项目明晰项目

• 主要目标主要目标

– 提高准则的可理解性及执行的一致性提高准则的可理解性及执行的一致性

– 促进国际趋同促进国际趋同

• 20092009 年年 33 月完成月完成

• 包括包括 3636 项国际审计准则和项国际审计准则和 11 项会计师事务所质项会计师事务所质量控制准则量控制准则

– 适用于会计期间开始于适用于会计期间开始于 20092009 年年 1212 月月 1515 日及之日及之后的财务报表审计后的财务报表审计

IAASB 明晰项目

The IAASB Clarity ProjectThe IAASB Clarity Project

• New structure and conventionsNew structure and conventions

– Objective, definitions, requirements and guidance Objective, definitions, requirements and guidance provided in separate sections, to improve provided in separate sections, to improve readabilityreadability

– Requirements and guidance revisited to eliminate Requirements and guidance revisited to eliminate any ambiguity about what is required of auditorsany ambiguity about what is required of auditors

• Nearly half of 36 ISAs fundamentally revisedNearly half of 36 ISAs fundamentally revised

– New requirements and guidance that aim to New requirements and guidance that aim to improve practice in a variety of respectsimprove practice in a variety of respects

Outcome

IAASBIAASB 明晰项目明晰项目

• 全新的结构和体例全新的结构和体例

– 单独列示的目标、定义、要求和指引，旨在提单独列示的目标、定义、要求和指引，旨在提高准则的可读性高准则的可读性

– 修订要求和指引，旨在消除对审计师的要求所修订要求和指引，旨在消除对审计师的要求所产生的歧义产生的歧义

• 对对 3636 项准则中将近半数的准则进行了实质性修项准则中将近半数的准则进行了实质性修订订

– 新要求和指引，旨在改进多方面的审计实务新要求和指引，旨在改进多方面的审计实务

成果

Clarity ISAsClarity ISAs

• Objectives and obligation for their useObjectives and obligation for their use

– Use to evaluate whether more needs to be done; Use to evaluate whether more needs to be done; Standards cannot anticipate all possibilitiesStandards cannot anticipate all possibilities

– Strengthen the ‘thinking audit’Strengthen the ‘thinking audit’

• Risk assessment and evidence gatheringRisk assessment and evidence gathering

– Estimates and fair valuesEstimates and fair values

– Related partiesRelated parties

– Service organizationsService organizations

Some Highlights

明晰后的国际审计准则明晰后的国际审计准则

• 目标和运用目标的责任目标和运用目标的责任– 用以评价是否需要执行更多审计工作；准则不能穷用以评价是否需要执行更多审计工作；准则不能穷

尽所有可能的情形尽所有可能的情形

– 强调“动脑筋审计”强调“动脑筋审计”

• 风险评估和审计证据收集风险评估和审计证据收集– 会计估计和公允价值会计估计和公允价值

– 关联方关联方

– 服务机构服务机构

重点


• Basis for reliance and quality of audit evidenceBasis for reliance and quality of audit evidence

– Audits of group financial statementsAudits of group financial statements

– Auditor’s expertsAuditor’s experts

– External confirmationsExternal confirmations

– Written representationsWritten representations

• MaterialityMateriality

• Communications and reportingCommunications and reporting

• Professional judgmentProfessional judgment

Some Highlights


• 审计证据可以信赖的基础和质量审计证据可以信赖的基础和质量– 集团财务报表审计集团财务报表审计

– 审计师利用专家的工作审计师利用专家的工作

– 外部函证外部函证

– 书面声明书面声明

• 重要性重要性

• 沟通和报告沟通和报告

• 职业判断职业判断

重点


• Successful implementation essential to realizing Successful implementation essential to realizing full benefits of Clarity ISAsfull benefits of Clarity ISAs

• Impacts onImpacts on

– National standards/legislation and guidanceNational standards/legislation and guidance

– Audit methodologies, programs and manualsAudit methodologies, programs and manuals

– Translation and training programsTranslation and training programs

– Education curriculumsEducation curriculums

Implications


• 成功实施国际审计准则对于实现明晰后的国际成功实施国际审计准则对于实现明晰后的国际审计准则的全部益处至关重要审计准则的全部益处至关重要

• 对下列方面的影响：对下列方面的影响：

– 国家准则或法规以及指引国家准则或法规以及指引

– 审计方法、程序和手册审计方法、程序和手册

– 翻译和培训项目翻译和培训项目

– 教育课程教育课程

影响

• Broad membership of IAASB (incl. Mr. Jianhua Broad membership of IAASB (incl. Mr. Jianhua Tang)Tang)

• Working in partnership with national auditing Working in partnership with national auditing standard settersstandard setters

– CICPA is a key participantCICPA is a key participant

• Continual dialogue with stakeholdersContinual dialogue with stakeholders

– IAASB Consultative Advisory Group, IFIAR and IAASB Consultative Advisory Group, IFIAR and othersothers

• Specific initiatives to support implementationSpecific initiatives to support implementation

How is IAASB Helping Deal with Challenges?


• 利用利用 IAASBIAASB 理事会成员（包括唐建华先生）理事会成员（包括唐建华先生）• 与国家审计准则制定机构合作与国家审计准则制定机构合作

– 中国注册会计师协会是主要参与者之一中国注册会计师协会是主要参与者之一

• 与利益相关方的持续对话与利益相关方的持续对话– IAASBIAASB 咨询顾问组、独立审计监管机构国际论咨询顾问组、独立审计监管机构国际论坛（坛（ IFIARIFIAR ）等）等

• 支持准则实施的具体措施支持准则实施的具体措施

IAASB 如何协助应对挑战？



• Moratorium on new ISAs for next two yearsMoratorium on new ISAs for next two years

• Translation support, through IFAC resourcesTranslation support, through IFAC resources

• IAASB Clarity CenterIAASB Clarity Center

– Background and information on Clarity ProjectBackground and information on Clarity Project

– Individual ISAs and Basis of ConclusionsIndividual ISAs and Basis of Conclusions

– Staff Updates, Alerts, FAQs, Q&A, etc.Staff Updates, Alerts, FAQs, Q&A, etc.

– ISA ModulesISA Modules

IAASB Support


• 赋予新制定的国际审计准则两年的实施过渡期赋予新制定的国际审计准则两年的实施过渡期

• 利用利用 IFACIFAC 资源提供翻译支持资源提供翻译支持

• IAASBIAASB 明晰项目中心明晰项目中心

– 明晰项目的背景和相关信息明晰项目的背景和相关信息

– 各项国际审计准则和形成结论的基础各项国际审计准则和形成结论的基础

– IAASBIAASB 员工对明晰项目进展的介绍、审计实员工对明晰项目进展的介绍、审计实务提示、常见问题解答、问题与解答等务提示、常见问题解答、问题与解答等

– 国际审计准则课件国际审计准则课件（（ ISA ModulesISA Modules ））

IAASB 的支持措施

Clarity Center: Clarity Center: www.ifac.org/clarity-center/index

http://www.ifac.org/clarity-center/indeix

http://www.ifac.org/clarity-center/indeix

• Short videos and supporting slidesShort videos and supporting slides

– Main thrust of revised ISA and significant changesMain thrust of revised ISA and significant changes

– First release Q4 2009, free of charge from CenterFirst release Q4 2009, free of charge from Center

ISA Modules


• 视频短片和支持性幻灯片视频短片和支持性幻灯片– 修订国际审计准则的主要推动力和重大变化修订国际审计准则的主要推动力和重大变化– 20092009 第第 44季度首次公布，免费使用季度首次公布，免费使用

国际审计准则课件（ ISA Modules ）


介绍和概述审计师的总体目标

集团审计

会计估计和公允价值

关联方与治理层和管理层沟通

• Concern in some quarters about:Concern in some quarters about:

– Applicability of ISAs to smaller auditsApplicability of ISAs to smaller audits

– Audit documentation burdenAudit documentation burden

– Undue inspection requirementsUndue inspection requirements

• IAASB Staff Q&A issued August 2009IAASB Staff Q&A issued August 2009

– Explains proportionality of ISAs in SME contextExplains proportionality of ISAs in SME context

– Emphasizes importance of professional judgment Emphasizes importance of professional judgment

Proportionality of Application of the ISAs


• 对下列方面的考虑：对下列方面的考虑：– 对较小型企业审计的适用性对较小型企业审计的适用性

– 审计工作记录的负担审计工作记录的负担

– 不必要的检查要求不必要的检查要求

• 20092009 年年 88 月发布的月发布的 IAASBIAASB 员工所做的问题与解员工所做的问题与解答：答：– 解释如何“量体裁衣”地运用国际审计准则执行中小解释如何“量体裁衣”地运用国际审计准则执行中小

企业审计企业审计

– 强调职业判断的重要性强调职业判断的重要性

执行国际审计准则时需要“量体裁衣”


• Application of ISAs designed to be proportionateApplication of ISAs designed to be proportionate

– Proportionate to size, level of complexity, nature of Proportionate to size, level of complexity, nature of entityentity

– Proportionality ≠ modification of requirementsProportionality ≠ modification of requirements

• Differences between SMEs and larger entities Differences between SMEs and larger entities recognized by ISAsrecognized by ISAs

– Not every audit needs to be performed the same wayNot every audit needs to be performed the same way

– Audit approach will vary with circumstances Audit approach will vary with circumstances (simpler/more complex)(simpler/more complex)

– Work effort affected by entity’s activities/accountingWork effort affected by entity’s activities/accounting

Proportionality of Application of the ISAs


• 国际审计准则是按照能够适用于各种类型的被国际审计准则是按照能够适用于各种类型的被审计单位的原则制定的：审计单位的原则制定的：– 根据被审计单位的规模、复杂程度和性质等具体情根据被审计单位的规模、复杂程度和性质等具体情况况

– 量体裁衣≠修改要求量体裁衣≠修改要求• 国际审计准则承认中小企业与较大型企业的不国际审计准则承认中小企业与较大型企业的不

同之处同之处– 并非每项审计业务都要以同样的方式执行并非每项审计业务都要以同样的方式执行– 审计方法可视具体情况而改变（更简单还是更复审计方法可视具体情况而改变（更简单还是更复杂）杂）

– 工作量受被审计单位的业务活动或会计实务的影响工作量受被审计单位的业务活动或会计实务的影响

执行国际审计准则时需要“量体裁衣”


• Through the requirements, e.g.Through the requirements, e.g.

– ISA 260, where management = TCWGISA 260, where management = TCWG

– ISA 315, absence of formal risk assessment processISA 315, absence of formal risk assessment process

– ISA 540, choice of responses to assessed risksISA 540, choice of responses to assessed risks

• Through the application materialThrough the application material

– Many considerations specific to smaller entitiesMany considerations specific to smaller entities

How do ISAs Demonstrate Proportionality?


• 例如，下列规定：例如，下列规定：– ISA 260, ISA 260, 管理层管理层 = = 治理层治理层

– ISA 315, ISA 315, 缺少正式的风险评估过程缺少正式的风险评估过程

– ISA 540, ISA 540, 对评估的风险的应对措施的选择对评估的风险的应对措施的选择

• 例如，应用及其他解释性材料：例如，应用及其他解释性材料：– 对小型被审计单位的特殊考虑对小型被审计单位的特殊考虑

如何证明国际审计准则的适用性？


• Basic obligation in the ISAsBasic obligation in the ISAs

– Comply with all ISAs relevant to the auditComply with all ISAs relevant to the audit

• When can compliance with ISAs be claimed?When can compliance with ISAs be claimed?

– Only when all relevant ISAs have been complied withOnly when all relevant ISAs have been complied with

• However, not all ISAs may be relevant in an SME However, not all ISAs may be relevant in an SME audit, e.gaudit, e.g..

– ISA 402, if SME does not use a service organizationISA 402, if SME does not use a service organization

– ISA 600, if SME audit is not a group auditISA 600, if SME audit is not a group audit

– ISA 610, if SME has no internal audit function ISA 610, if SME has no internal audit function

Compliance with All ISAs?


• 国际审计准则的基本责任国际审计准则的基本责任– 遵守与审计相关的所有国际审计准则遵守与审计相关的所有国际审计准则

• 何时可声明遵守了国际审计准则？何时可声明遵守了国际审计准则？– 只有已遵守所有相关的国际审计准则只有已遵守所有相关的国际审计准则

• 然而并非所有国际审计准则都与中小企业审计然而并非所有国际审计准则都与中小企业审计相关，例如：相关，例如：– ISA 402, ISA 402, 如果中小企业不使用服务机构如果中小企业不使用服务机构– ISA 600, ISA 600, 如果中小企业审计业务不是集团审计如果中小企业审计业务不是集团审计– ISA 610, ISA 610, 如果中小企业没有内部审计如果中小企业没有内部审计

遵守所有的国际审计准则？


• Even if an ISA is relevant, not all its requirements Even if an ISA is relevant, not all its requirements may be relevantmay be relevant

– Conditional requirements need not be applied if Conditional requirements need not be applied if conditions do not existconditions do not exist

• ExamplesExamples

– Engagement team discussionEngagement team discussion

– Performing substantive and other follow-up Performing substantive and other follow-up procedures in context of unidentified related partiesprocedures in context of unidentified related parties

– Determining whether material uncertainty exists in Determining whether material uncertainty exists in context of going concerncontext of going concern

Compliance with All Requirements?


• 即使某一项准则与中小企业审计相关，也并不即使某一项准则与中小企业审计相关，也并不意味着该准则的所有要求都相关意味着该准则的所有要求都相关– 如果特定条件不存在，则以该条件为前提的要求不如果特定条件不存在，则以该条件为前提的要求不

适用适用

• 举例：举例：– 项目组讨论项目组讨论

– 当存在未识别的关联方时，实施实质性程序和其他当存在未识别的关联方时，实施实质性程序和其他跟进程序跟进程序

– 确定持续经营是否存在重大不确定性确定持续经营是否存在重大不确定性

遵守所有的要求？


• Appropriate documentation need not be burdensomeAppropriate documentation need not be burdensome

• Documentation of significant professional Documentation of significant professional judgments helps to reinforce their quality judgments helps to reinforce their quality

• Application designed to be proportionate, efficient Application designed to be proportionate, efficient and effectiveand effective

– Experienced auditor testExperienced auditor test

– Requires professional judgment, not checklist approachRequires professional judgment, not checklist approach

– Helpful illustrations of how to apply requirementsHelpful illustrations of how to apply requirements

Documentation Requirements


• 适当的审计工作记录不会难以承担适当的审计工作记录不会难以承担

• 对重大职业判断的记录有助于提高工作质量对重大职业判断的记录有助于提高工作质量

• 应用及其他解释性资料是按照适用、有效果且有应用及其他解释性资料是按照适用、有效果且有效率的原则制定的效率的原则制定的– 以有经验的审计师的角度测试以有经验的审计师的角度测试

– 要求运用职业判断，而非采用程序核对表的方法要求运用职业判断，而非采用程序核对表的方法

– 包含有用的举例，解释如何执行要求包含有用的举例，解释如何执行要求

记录要求明晰后的国际审计准则明晰后的国际审计准则

• Continued development of the ISAsContinued development of the ISAs

• Development of alternatives to the auditDevelopment of alternatives to the audit

• Development of other assurance standardsDevelopment of other assurance standards

• Other areas of public interestOther areas of public interest

IAASB Current and Forward Agenda

• 继续制定国际审计准则继续制定国际审计准则

• 研究替代审计的方法研究替代审计的方法

• 制定其他鉴证业务准则制定其他鉴证业务准则

• 涉及公众利益的其他领域涉及公众利益的其他领域

IAASB 当前及今后的工作

• Guidance on auditing complex financial instrumentsGuidance on auditing complex financial instruments

– Briefing paper and revision of IAPS 1012Briefing paper and revision of IAPS 1012

• Use of internal audit (revision of ISA 610) Use of internal audit (revision of ISA 610)

• Auditor’s report: Auditor’s report:

– Academic research on user perceptions; consideration Academic research on user perceptions; consideration of implications for ISA 700 of implications for ISA 700

• Other information in documents containing audited Other information in documents containing audited financial information (revision of ISA 720) financial information (revision of ISA 720)

Continued Development of the ISAs

IAASB Current and Forward AgendaIAASB Current and Forward Agenda

• 复杂金融工具审计指引复杂金融工具审计指引– 情况简介情况简介和修订和修订 IAPS 1012IAPS 1012

• 利用内部审计工作（修订利用内部审计工作（修订 ISA 610ISA 610 ））• 审计报告审计报告

– 对使用者对使用者观点观点的学术研究；考虑对的学术研究；考虑对 ISA 700ISA 700 的影响的影响• 包含已审计财务信息的文件中的其他信息（修订包含已审计财务信息的文件中的其他信息（修订

ISA 720ISA 720 ））

继续制定国际审计准则

IAASB IAASB 当前及今后的工作当前及今后的工作

• ISRE 2400 and ISRS 4410 are increasingly relevant ISRE 2400 and ISRS 4410 are increasingly relevant in meeting needs of those entities exempt from in meeting needs of those entities exempt from statutory audit requirementsstatutory audit requirements

• Project approved March 2009; IAASB progressing Project approved March 2009; IAASB progressing discussion of issuesdiscussion of issues

• Project considerationsProject considerations– Alternative services must be clearly distinguishable Alternative services must be clearly distinguishable

as to level of assurance, work effort and cost as to level of assurance, work effort and cost

– Communication to promote user understandingCommunication to promote user understanding

Alternatives to Audit: Reviews & Compilations


• 为了满足豁免法定审计要求的实体的需为了满足豁免法定审计要求的实体的需求，求， ISRE 2400 ISRE 2400 和和 ISRS 4410 ISRS 4410 的相关性逐渐增的相关性逐渐增强强

• 20092009 年年 33 月批准的项目；月批准的项目； IAASBIAASB继续讨论的问继续讨论的问题题

• 对项目的考虑对项目的考虑– 可供选择的服务必须能够在保证程度、工作量和可供选择的服务必须能够在保证程度、工作量和

成本上予以明确区分成本上予以明确区分– 通过沟通提高使用者的理解程度通过沟通提高使用者的理解程度

替代审计的方法：审阅和代编

IAASBIAASB 当前及今后的工作当前及今后的工作

• New ISAE 3402: New ISAE 3402: Assurance Reports on Controls Assurance Reports on Controls at a Third-Party Service Organizationat a Third-Party Service Organization

– Concurrent initiative in the US to revise SAS 70Concurrent initiative in the US to revise SAS 70

– Approval expected September 2009Approval expected September 2009

• New ISAE: New ISAE: Assurance on Greenhouse Gas Assurance on Greenhouse Gas StatementsStatements– First IAASB project in the area of sustainability First IAASB project in the area of sustainability

assurance assurance

– Consultation plan under development Consultation plan under development

International Standards on Assurance Engagements (ISAEs)

IAASB Current and Forward Agenda IAASB Current and Forward Agenda

• 新新 ISAE 3402: ISAE 3402: 第三方服务机构控制的鉴证报第三方服务机构控制的鉴证报告告– 与此同时，美国正在修订与此同时，美国正在修订 SAS 70SAS 70

– 预计预计 20092009 年年 99 月批准月批准

• 新新 ISAE: ISAE: 对温室气体排放信息的鉴证对温室气体排放信息的鉴证– IAASBIAASB 在可持续发展鉴证业务领域的第一个项在可持续发展鉴证业务领域的第一个项

目目– 正在制定征求意见的计划正在制定征求意见的计划

国际鉴证业务准则（ ISAEs ）


• New ISAE: New ISAE: Pro-forma Financial Information Pro-forma Financial Information included in Prospective Financial Informationincluded in Prospective Financial Information– Exposure draft expected December 2009Exposure draft expected December 2009

• Revision ISAE 3000: Revision ISAE 3000: Assurance Engagements Assurance Engagements Other Than Audits and Reviews of Financial Other Than Audits and Reviews of Financial StandardsStandards

International Standards on Assurance Engagements (ISAEs) (cont’d)


• 新新 ISAE: ISAE: 包含在预测性财务信息中的模拟财务包含在预测性财务信息中的模拟财务信息信息– 预计预计 20092009 年年 1212 月发布征求意见稿月发布征求意见稿• 修订修订 ISAE 3000 : ISAE 3000 : 财务信息审计和审阅以外的财务信息审计和审阅以外的鉴证业务鉴证业务

国际鉴证业务准则（续）


Rapid ResponseRapid ResponseDevelopment of a mechanism for responses to urgent Development of a mechanism for responses to urgent

issues issues

XBRLAddressing performance and reporting expectations of the Addressing performance and reporting expectations of the auditor in connection with audited financial statements auditor in connection with audited financial statements accompanied by XBRL data accompanied by XBRL data


Impact AnalysisAnalysis of impacts (costs, benefits, etc.) of proposed new or Analysis of impacts (costs, benefits, etc.) of proposed new or revised standards, as part of due process considerationsrevised standards, as part of due process considerations

快速反应快速反应建立针对突发问题的应对机制建立针对突发问题的应对机制

可扩展商业报告语言（ XBRL ）在审计附有在审计附有 XBRLXBRL 数据的已审计财务报表时，解决对数据的已审计财务报表时，解决对审计师所做的工作和报告的期望问题审计师所做的工作和报告的期望问题


影响分析分析建议新制定或修订的准则的影响（包括成本、效分析建议新制定或修订的准则的影响（包括成本、效益等），并考虑将其作为应循程序的一部分益等），并考虑将其作为应循程序的一部分

• Staff Audit Practice AlertsStaff Audit Practice Alerts– Auditing Fair Value Accounting Estimates Auditing Fair Value Accounting Estimates

(October 2008)(October 2008)

– Going Concern (January 2009)Going Concern (January 2009)

– External Confirmations (forthcoming Fall 2009)External Confirmations (forthcoming Fall 2009)

• Liaison activity with othersLiaison activity with others– International Accounting Standards BoardInternational Accounting Standards Board

– International Valuation Standards CommitteeInternational Valuation Standards Committee

– IFIARIFIAR

Initiatives in the Current Environment


• IAASBIAASB 员工所做的审计实务提示：员工所做的审计实务提示：– 审计公允价值会计估计（审计公允价值会计估计（ 20082008 年年 1010 月）月）– 持续经营（持续经营（ 20092009 年年 11 月）月）– 外部函证（外部函证（ 20092009 年秋）年秋）

• 与其他组织的联系：与其他组织的联系：– 国际会计准则理事会国际会计准则理事会– 国际评估准则委员会国际评估准则委员会– 独立审计监管机构国际论坛独立审计监管机构国际论坛（（ IFIARIFIAR ））

当前环境下的举措


Resources

www.iaasb.org

• IAASB Strategy and Work Program, 2009 – 2011IAASB Strategy and Work Program, 2009 – 2011

• Project timetablesProject timetables

• Meeting information and agenda materialMeeting information and agenda material

• Project historiesProject histories

• Exposure Drafts of StandardsExposure Drafts of Standards

http://www.iaasb.org/

相关资料www.iaasb.org

• IAASB 2009 –2011IAASB 2009 –2011 年战略和工作计划年战略和工作计划

• 项目时间表项目时间表

• 会议信息及议程资料会议信息及议程资料

• 项目制定历程项目制定历程

• 准则征求意见稿准则征求意见稿

http://www.iaasb.org/

iaasb update

Documents