ACCA AAA知识点：利用内部审计师的工作（下）

上一篇文章【ACCA AAA知识点：利用内部审计师的工作（上）】谈到了怎样决定是否是否使用内部审计的工作，接下来我们探讨使用内部审计工作性质和程度。（nature and extent of work）

3、What can be assigned to internal auditors providing direct assistance?有哪些工作可以分配给内部审计师来提供直接的帮助

ISA 610(Revised 2013)limits the circumstances in which direct assistance can be provided.The external auditor is advised to consider the following factors in such determination:

ISA 610（2013年修订）限制了可以提供直接帮助的情况。建议外部审计师在作出决定时考虑以下因素：

（1）组织状态及客观性（2）能力（3）需要判断的程度（在计划和实施审计程序时，评估收集的审计证据时）（4）评估的相关的重大错报风险

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The external auditor should have performed the assessment of the first two factors when determining whether the internal auditors can provide direct assistance in the first instance.

在确定内部审计师是否可以直接提供帮助时，外部审计师应该对前两个因素进行评估。

The greater the level of judgment required,the narrower the scope of work that can be assigned to internal auditors.

需要的判断水平越高，分配给内部审计师的工作范围就越窄。

The following activities are deemed to involve significant judgment and therefore are not expected to be assigned to internal auditors providing direct assistance:

以下活动被视为涉及重大判断，因此预计不会分配给提供直接协助的内部审计师：

Assessing risks of material misstatements评估重大错报风险

Evaluating the sufficiency of tests performed评估所执行测试的充分性

Evaluating significant accounting estimates,and评估重要的会计估计

Evaluating the adequacy of disclosures in the financial statements and other matters affecting the auditor’s report.评估财务报表披露的充分性和影响审计报告的其他事项。

The higher the assessed risk,the more restricted the nature and extent of work that should be assigned to internal auditors.评估的风险越高，分配给内部审计师的工作的性质和范围就越受限制。

ISA 610(Revised 2013)states that internal auditors cannot carry out procedures when providing direct assistance that:

ISA 610（2013年修订）规定，内部审计师在提供以下直接协助时不能执行以下程序：

Involve making significant judgment in the audit

涉及在审计中作出重大判断

Relate to higher assessed risks of material misstatements where the judgment required in performing the relevant audit procedures or evaluating the audit evidence gathering is more than limited

在执行相关审计程序或评估收集的审计证据所需的判断非常有限的情况下，被评估为高风险的重大错报领域

Relate to decisions the external auditor makes in accordance with ISA 610(Revised 2013)regarding the internal audit function and the use of its work or direct assistance

与外部审计师根据ISA 610（2013年修订）做出的有关内部审计职能及其工作或直接协助的使用的决定相关

Relate to work with which the internal auditors have been involved and which has already been or will be reported to management(or those charged with governance)by the internal audit function.This restriction intends to minimise self-review threats.

内部审计师参与过的工作且内部审计部门已经或将要向管理层（或治理层）报告这些工作。此限制旨在最大程度地减少自我评价的威胁。

ISA 610(Revised 2013)also states that the following should not be assigned to or involve internal auditors providing direct assistance:

ISA 610（2013年修订）还指出，以下内容不应分配给或由内部审计师直接提供协助：

(i)discussion of fraud risks舞弊风险的讨论

(ii)determination of unannounced(or unpredictable)audit procedures as addressed in ISA 240,The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements由ISA 240所规范的未公布的（不可预测）审计程序

(iii)maintaining control over external confirmation requests and evaluation of results of external confirmation procedures.保持对外部确认请求和外部确认程序结果评估的控制。

4、Responsibilities of the external auditor using internal auditors to provide direct assistance使用内部审计师提供直接协助时外部审计师的责任

(1)After determining the use of internal auditors to provide direct assistance

The external auditor has to:

确定使用内部审计师提供直接协助后外部审计师必须：

Communicate the nature and extent of the planned use of internal auditors with those charged with governance(in accordance with ISA 260,Communication with Those Charged with Governance)so as to reach a mutual understanding that such use is not excessive in the circumstances of the engagement.

就计划使用内部审计师的性质和范围与负责治理人员进行沟通（根据ISA 260），以达成共识，即在特定情况下此类使用不会过度。

Evaluate whether the external auditor is still sufficiently involved in the audit.评估外部审计师是否仍然充分参与审计。

(2)Prior to the use of internal auditors to provide direct assistance

The external auditor has to obtain written agreement from two parties:

在使用内部审计师提供直接协助之前外部审计师须取得两方的书面同意：

From an authorised representative of the entity stating that:(i)the internal auditors will be allowed to follow the external auditor’s instructions,and(ii)the entity will not intervene in the work the internal auditor performs for the external auditors.

来自实体的授权代表声明：(i)内部审计师将被允许遵循外部审计师的指示，以及(ii)实体不会干预内部审计师为外部审计师执行的工作。

From internal auditors stating that they will:(i)keep confidential specific matters as instructed by the external auditor and(ii)inform the external auditor of any threat to their objectivity.

内部审计师表示他们将：(i)按照外部审计师的指示对特定事项保密，以及(ii)将对其客观性的任何威胁告知外部审计师。

(3)During the audit在审计过程中

The external auditor has to:

Direct,supervise and review the work performed by internal auditors on the engagement,bearing in mind that the internal auditors are not independent of the entity.It is therefore expected that such supervision and review will be of a different nature and more extensive than if members of the audit engagement team perform the work.

指导、监督和审查内部审计师就业务开展的工作，同时牢记内部审计师并不独立于实体。因此，预计这种监督和审查将与审计业务团队的成员执行工作相比具有不同的性质和更广泛的范围。

Remind the internal auditors to bring accounting and auditing issues identified during the audit to the attention of the external auditors.

提醒内部审计师将审计过程中发现的会计和审计问题提请外部审计师注意。

Check back to the underlying audit evidence for some of the work performed by the internal auditors.

检查内部审计师执行的一些工作的基本审计证据。

Make sure the internal auditors have obtained sufficient appropriate audit evidence to support the conclusions based on that work.

确保内部审计师已获得充分、适当的审计证据来支持基于该工作的结论。

(4)Documenting the audit evidence记录审计证据

The documentation requirements evidencing the application of the important safeguards in ISA 610(Revised 2013)have been expanded when the external auditor uses the internal auditors to provide direct assistance.The external auditor should document the following in the working papers:

当外部审计师使用内部审计师提供直接协助时，ISA 610（2013年修订）中重要保障措施应用的文件要求已经扩大。外部审计师应在工作底稿中记录以下内容：

Evaluation of the existence and significance of the threats to the objectivity of the internal auditors and the level of competence of the internal auditors used to provide direct assistance

评估对内部审计师的客观性和用于提供直接协助的内部审计师的能力水平的威胁的存在和重要性

The basis for the decision regarding the nature and extent of the work performed by the internal auditors关于内部审计师所执行工作的性质和范围的决定依据

Who reviewed the work performed and the date and extent of that review in accordance with ISA 230,Audit Documentation根据ISA 230，谁审查了所执行的工作以及审查的日期和范围

The written agreements obtained from an authorised representative of the entity and the internal auditors.从实体的授权代表和内部审计师获得的书面协议

The working papers prepared by the internal auditors providing direct assistance on the audit engagement.内部审计师编写的工作底稿，为审计业务提供直接帮助。

The external auditor has to exercise professional judgment when determining whether the internal auditors,subject to law and regulation,can be used to provide direct assistance in the financial statement audit of an entity.Candidates are expected to understand(i)how the external auditor makes such evaluations and(ii)for which processes or tasks the internal auditors can provide direct assistance to the external auditor.The most important principle is,in any circumstances,the external auditor should be sufficiently involved in the audit as the external auditor has the sole responsibility for the audit opinion expressed.

外部审计师在确定内部审计师是否可以在法律法规允许的情况下为实体的财务报表审计提供直接帮助时，必须运用专业判断。考生应了解(i)外部审计师如何进行此类评估以及(ii)内部审计师可以向外部审计师提供直接协助的流程或任务。最重要的原则是，在任何情况下，外部审计师都应充分参与审计，因为外部审计师对发表的审计意见负全部责任。

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