IAASB Update课件.ppt

Adoption and International Convergence Stronger transparency and accountability Higher quality and consistency of audits Reduced cost of capital and other costs arising from differing standards Enhanced uniformity and effectiveness of regulatory systems; platform for harmonization Facilitates efficient education and training IFAC Recommendations to G20 – Adopt ISAs and support implementation of global standards A Perspective on Adoption Convergence * 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 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本 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 国际会计师联合会建议G20采用国际审计准则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 Project Key aims Understandability of ISAs, and thereby their consistent application Facilitate convergence Completed March 2009 Suite of 36 ISAs and ISQC 1 Effective for audits of financial statements for periods beginning on or after Dec. 15, 2009 The IAASB Clarity Project * IAASB明晰项目 主要目标 提高准则的可理解性及执行的一致性 促进国际趋同 2009年3月完成 包括36项国际审计准则和1项会计师事务所质量控制准则 适用于会计期间开始于2009年12月15日及之后的财务报表审计 IAASB明晰项目 * The IAASB Clarity Project New structure and conventions Objective, definitions, requirements and guidance provided in separate sections, to improve readability Requirements and guidance revisited to eliminate any ambiguity about what is required of auditors Nearly half of 36 ISAs fundamentally revised New requirements and guidance that aim to improve practice in a variety of respects Outcome * IAASB明晰项目 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产生的歧义 对36项准则中将近半数的准则进行了实质性修订 新要求和指引，旨在改进多方面的审计实务 成果 * Clarity ISAs Objectives and obligation for their use Use to evaluate whether more needs to be done; Standards cannot anticipate all possibilities Strengthen the ‘thinking audit’ Risk assessment and evidence gathering Estimates and fair values Related parties Service organizations Some Highlights * 明晰后的国际审计准则 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；准则不能穷尽所有可能的情形 强调“动脑筋审计” 风险评估和审计证据收集 会计估计和公允价值 关联方 服务机构 重点 * Clarity ISAs Basis for reliance and quality of audit evide