{"id":8248,"date":"2022-12-25T14:04:56","date_gmt":"2022-12-25T10:34:56","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/?p=8248"},"modified":"2022-12-25T14:04:56","modified_gmt":"2022-12-25T10:34:56","slug":"%e5%ae%a1%e8%ae%a1%e5%87%86%e5%88%99%e7%ac%ac-260-%e5%8f%b7%ef%bc%9a%e9%80%9a%e7%9f%a5%e7%ae%a1%e7%90%86%e6%9c%ba%e6%9e%84","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/zh-hans\/%e5%ae%a1%e8%ae%a1%e5%87%86%e5%88%99%e7%ac%ac-260-%e5%8f%b7%ef%bc%9a%e9%80%9a%e7%9f%a5%e7%ae%a1%e7%90%86%e6%9c%ba%e6%9e%84\/","title":{"rendered":"\u5ba1\u8ba1\u51c6\u5219\u7b2c 260 \u53f7\uff1a\u901a\u77e5\u7ba1\u7406\u673a\u6784"},"content":{"rendered":"
\n

[vc_row][vc_column][vc_column_text css=”.vc_custom_1671964480053{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2022\/12\/چینی_prev_ui.png?id=7586) !important;}”]<\/p>\n

审计准则第 260 号：通知管理机构<\/h3>\n

通知管理机构我们想告诉您，以便将其添加到您的信息中。<\/p>\n

信息的作用<\/h4>\n

本标准主要侧重于告知审核员管理要素。<\/p>\n

但是，在以下情况下，有效的双向沟通​​很重要：<\/p>\n

帮助独立审计师和管理层了解与审计相关的问题，并建立建设性的工作关系。
\n在建立这种关系时，现实主义和保持独立审计师的独立性尤为重要。<\/p>\n

帮助审计师从管理机构获取与审计相关的信息。
\n例如，指南可以帮助独立审计师了解实体及其环境，识别适当的审计证据来源，并提供有关特定交易或事件的信息。<\/p>\n

帮助理事机构履行其监督财务报告过程的责任，从而降低财务报表重大扭曲的风险（第 4 段）。
\n虽然独立审计师负责通知本准则要求的主题，但执行董事也有责任向管理机构通知与业务单元管理相关的主题。<\/p>\n

独立审计师的通知并不免除执行董事的责任。<\/p>\n

同样，将独立审计师需要告知的问题告知管理机构执行董事，并不会减少独立审计师告知他们的责任。<\/p>\n

但是，执行董事对这些问题的通知可能会在审计师通知管理层的形式和时间上生效（段落）。<\/p>\n

具体问题的清晰沟通是任何审计工作不可或缺的一部分，这也是审计准则所要求的。<\/p>\n

但是，审计标准并未具体要求独立审计师执行某些方法来检测其他问题以通知管理机构（第 6 段）。<\/p>\n

独立审计员通知理事机构的目标
\n在这种情况下，独立审计师的目标如下：<\/p>\n

向管理机构明确说明独立审计师在财务报表审计方面的责任以及审计工作的一般范围和时间表。
\n从管理机构获取与审计相关的信息。
\n及时将审计结果通知理事机构，这对于理事机构监督财务报告过程的责任来说是重要和相关的。
\n加强独立审计师与理事机构之间的有效双向沟通。[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"

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