The impact of IES 8 on the global profession Mark Protherough Executive Director, Learning & Professional Development

IES 8 Background Issues IES 8 was trying to address Implications/Problems with IES 8 Likely/hoped for changes

国际教育准则第8号对全球会计行业的影响 马克·普罗斯福 职业培训 执行总监

国际教育准则第8号 背景 国际教育准则第8号希望强调的问题 国际教育准则第8号的影响或问题 改变的可能性或期望

A bit of background International Education Standard 8 was introduced in July 2008 It set out the competence requirements for audit professionals Provided guidance for policies and procedures of member bodies Recognised specialist knowledge and skills not least because of reliance by public on audit of historical financial information Aim is to ensure that professional accountants maintain the specific capabilities required to work as competent audit professionals

Issues of IES 8 implementation Who is an audit professional? Should IES 8 encompass all members of an audit team or is it limited to more senior members? The current standard is unclear on who it applies to What is the definition of an audit professional? Linked to definitions of significant judgement and professional accountant Are there better criteria to define to whom the standard applies? How should IFAC member bodies and other stakeholders share responsibility for developing audit professionals? How are the advanced level competencies defined? Are they appropriate and consistent with experience levels? Are specific competencies necessary for transnational audits and specialised sectors?

背景略读 国际教育准则第8号（IES 8）于 2008年7月制定 规定了对注册会计师胜任能力的要求 为成员组织提供政策和程序指引 不仅仅是出于公众对历史财务信息的依赖，更认可了专业化的知识和技能 准则的目的是，确保作为合格的审计专业人员，职业会计师保持特定且必要的职业胜任能力

关于IES 8实施的问题 谁是审计专业人员？ 审计专业人员的定义是什么？ 如何定义高水平的胜任能力？ 对现行准则版本的适用对象定义不清晰 审计专业人员的定义是什么？ 与“重大判断”和“职业会计师”的定义相关 有无针对IES 8适用对象更好的标准？ 国际会计师联合会的成员组织和相关方应如何分担培养审计专业人员的责任？ 如何定义高水平的胜任能力？ 是否恰当且与经验级别一致？ 跨国审计和专业部门是否需要特定的胜任能力？

What could the impact of the revisions be? IES 8 needs to be appropriate to a wide range of audit situations - risk of over-complication and misinterpretation Standard should be aimed at firms who have responsibility for appointing a competent team to carry out an audit Principles-based approach is more appropriate – professional accountants and auditors are already subject to CPD and code of ethics Greater clarity is welcome – but not at the expense of additional requirements for audit professionals

修订稿的影响有哪些? IES 8 需要适用于各种审计环境-面临过度复杂和错报的风险 更适用于原则导向方式-职业会计师和审计师已遵循持续职业发展及职业道德准则的要求 期待进一步明晰化-但不应以增加对审计专业人员的额外要求为代价