国际审计

很高兴今天能代表国际审计与鉴证准则理事会（IAASB）来到北京。

It is a great pleasure to be able to represent the International Auditing and Assurance Standards Board ( IAASB ) in Beijing today .

国际审计准则对计算机审计及内部控制技术的揭示

The Revelation of the Internal Control and Auditing Technology Through Computers by the International Auditing Standard

英国和瑞士的监管机构还委派国际审计事务所德勤（deloitte）领导一项独立调查。

British and Swiss regulators have also appointed the international audit firm Deloitte to head an independent investigation .

IFAC除通过独立的准则制定理事会制定国际审计准则外，还制定职业道德、教育准则以及公营部门会计准则。

In addition to setting International Standards on Auditing , IFAC , through its independent standard-setting boards , also establishes ethical , education and public sector accounting standards .

IAASB需要确保所制定的国际审计准则能被不同司法体系、历史和文化的国家所采纳。

At IAASB , we need to ensure that we write ISAs that can be adopted in jurisdictions with such different legal systems , histories and cultures .

国际审计公司普华永道（PwC）已撤回其近10年来对破产石油集团尤科斯（Yukos）的全部审计报告，这意味着在面临俄罗斯政府数月的压力之后，普华永道做出了重大让步。

PwC has withdrawn its entire set of audit reports over nearly 10 years for the bankrupt Yukos oil group , in a move that marks a significant climbdown by the global audit firm following months of government pressure .

本文介绍和分析了国际审计准则第260号（ISA260）《与治理层的沟通》的最新发展，并分析评价了其改进和对我国的启示。

This paper mainly introduces the new developments of ISA260 ( Revised and Redrafted ), Communication with Those Charged with Governance , and analyses its improvement and revelation for China .

国际审计准则第260号的新发展及其借鉴

New Developments of International Standard on Auditing 260 and Its Revelation for China

这还有助于各国准则制定者在当地采纳国际审计准则。

It may also help national standard setters to adopt the ISAs locally .

新旧国际审计报告准则比较及启示

Comparison and Enlightenment of the New and Old International Auditor 's Report Standards

国际审计准则620号利用专家的工作

Isa 620 using the work of an expert

国际审计准则第320号和450号的新发展及其对我国的启示

New Developments of International Standards on Auditing 320 and 450 and Its Revelation for China

与此同时，国际审计市场上也不太平。

At the same time , the international audit market is not at peace either .

国际审计准则505号：函证

International Standard on Auditing 505 External Confirmations

国际审计准则520号分析性复核

International Standard on Auditing 520 Analytical procedures

新国际审计风险系列准则使传统审计模式发生了深刻的变化。

The new international audit risk standards make the traditional audit mode to produce profound change .

国际审计报告准则的变迁及其对我国的影响

The Changes of the International Auditor 's Report Standard on Financial Statements and its Impact to China

国际审计实务委员会

International Auditing Practices Committee

从一定层面上说，我们通过国际审计准则制定中稳健而透明的程序来实现该目标。

We do this , in part , by having a sound and transparent process for the development of the ISAs .

在使国际审计准则变得清晰的过程中，我们有机会来考虑其他准则是否需要大范围的修订。

The process of clarifying our ISAs will give us an opportunity to consider whether any other standards require more extensive revision .

我们认为，这种分别列示的做法有助于各国准则制定者正确地实施国际审计准则。

We think that for us to make that separation will assist national standard setters in the proper implementation of the ISAs .

欧盟也作出了类似的决定，很快将开始采用国际审计准则。

A similar decision has been taken by the European Union , which will shortly be going through the process of endorsing the ISAs .

这一项目更新了关于舞弊方面的国际审计准则，使审计能更有效地识别舞弊所造成的财务报告错报。

That project updated our ISA on fraud to try to make the audit more effective in identifying when financial statements are misstated because of fraud .

这不仅仅是我们自称的：2006年国际审计机构来到这里评估了我们的程序和过程，证实了同样的结论。

It is not only that we say so : an international audit came here in2006 to assess our procedure and processes and confirmed the same .

近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。

In recent years , lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry .

国际审计与鉴证准则理事会主席约翰·卡洛斯先生，将就国际审计与鉴证准则理事会的工作以及国际审计准则演讲。

International Auditing and Assurance Standards Board Chairman John Kellas will address you in a few moments on the work of the IAASB and on International Standards on Auditing .

我们确信我们的准则制定程序是经得起比较的，这将使我们的准则使用者有信心相信国际审计准则是高质量的。

We believe that ours stood up well to this comparison , and should give those who use our standards confidence that the ISAs will be of high quality .

为了适应这种新的审计模式，国际审计准则已经作了大量的修订，我国为此也正准备完善独立审计准则。

In view of this new auditing mode , the international auditing rules have been greatly modified . Accordingly , China is also preparing for improving the independent auditing rules .

审计准则在不断的修订过程中，体现出寻求与国际审计准则接轨的同时适应我国资本市场发展现状的特点，从而提高了审计意见的可参考性。

Auditing standards in the constant process of revision reflects seeking convergence with international auditing standards at the same time to adapt to the characteristics of Chinese capital market development status , thereby enhancing the reference of audit opinions .

随着经济的全球化发展，各国经济逐渐融入区域性以及全球性共同发展的轨道，国际审计的研究已纳入审计理论结构体系。

With the globalization of world economy , countries ' national economies have incorporate with the regional and global economy gradually , therefore the research on international auditing has already been included in the theoretical structural system of the auditing .