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| [发布时间：2011-05-31 11:25:41] [访问量：] |
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IAASB发表增强总体鉴证标准的征求意见稿 （纽约/2011年4月29日 ）国际审计与鉴证准则委员会（IAASB）今天发布了经修订的鉴证业务国际标准（ISAE）3000以征求公众意见，即除历史财务信息的审计或审阅以外的鉴证业务。该提议的ISAE 3000是原则导向标准，能够有效应用于广泛的鉴证业务。例如这些业务范围可以从关于内控的有效性报告的鉴证到直接鉴证，如业绩或经济效益审计，到可能的未来的关于综合报告和企业社会责任报告的业务。要访问草案或提交评论意见，请访问IAASB的网站在 www.iaasb.org / ExposureDrafts.php 。 评论截止日期为2011年9月1日。 IAASB Issues Enhanced Overarching Assurance Standard For Comment (New York/April 29, 2011) The International Auditing and Assurance Standards Board (IAASB) today released for public comment proposed revised International Standard on Assurance Engagements (ISAE) 3000,Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. Proposed ISAE 3000 is a principles-based standard that can be applied effectively to a broad range of assurance engagements. Such engagements may range from assurance on statements about the effectiveness of internal control, for example, to direct engagements such as performance or “value for money” audits, to possible future engagements addressing integrated reporting or corporate social responsibility reporting. “Proposed ISAE 3000 includes requirements that enable consistent high-quality engagements, while being sufficiently flexible to apply to the broad range of relevant engagements,” noted Prof. Arnold Schilder, IAASB Chairman. “This is an important balance. ISAE 3000 is the overarching standard for current and future topic-specific ISAEs and assurance engagements where no separate ISAE exists. As a result, it needs to be sufficiently robust, yet not so unwieldy as to be impractical to apply. Equally, the ISAE should facilitate innovation in the evolving field of assurance, not act as an impediment.” Proposed ISAE 3000 covers both reasonable and limited assurance engagements. Among other proposals, the ISAE introduces guidance designed to help readers better understand these two levels of assurance. It also includes guidance addressing direct engagements that have become common in the public sector and have been undertaken increasingly in the private sector. “Since 2003, when the existing standard was approved, practitioners and national standard setters have gained considerable experience with ISAE 3000 that has helped identify a number of opportunities to clarify how some of the core underlying concepts should be applied in practice,” explained James Gunn, IAASB Technical Director. Proposed ISAE 3000 also includes material from the existing International Framework for Assurance Engagements that is necessary for the ISAE to be understood without reference to the Framework. Accompanying the exposure of the proposed ISAE are also proposed consequential amendments to the Framework reflecting the impact of the proposals in ISAE 3000. How to Comment The IAASB invites all stakeholders to comment on its proposals. To access the exposure draft or submit a comment, visit the IAASB’s website at www.iaasb.org/ExposureDrafts.php. Comments on the exposure draft are requested by September 1, 2011. 原文链接http://press.ifac.org/news/2011/04/iaasb-issues-enhanced-overarching-assurance-standard-for-comment 附件1---除历史财务信息的审计或审阅以外的鉴证业务IAASB_ISAE_3000_ED.pdf [URL=http://www.ifac.org/Guidance/EXD-Details.php?EDID=0161]http://www.ifac.org/Guidance/EXD-Details.php?EDID=0161[/URL] |
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