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, 2009 (International Auditing and Assurance Standards Board IAASB) (International Federation of Accountants - IFAC), () () 2010 IFAC. IFAC IFAC. IFAC . 2009 (IFAC). . 2010 (IFAC). .

: IFAC Handbook of International Standards on Auditing and Quality Control ISBN number: 978-1-934779-92-7

2

6

() 1, , 35 200, 210,

76 110

220, 136 230, 240, 250, 260, 265, 300, 157

172

224 240

268 281

315, 297 320, 330, 402,

357 367

395

450, 422 500, 501, 455 435

3

505, 510, 520, 530, 540, , , 550, 560, 570, 580, 600, EIIKA ( ) 610, 620,

467 480 494 503 522 576 608 623 643

661 720 729

700, 753 705, 787

706, 817 710, - 830 720, 800, 851 858

805, , 875 810, 895

4

5

1

(Access controls) , . . , , . . , : () () () () , , , , ,

() . * (Accounting estimate) . . 5402 , . * (Accounting records) , , , , , , , .* . .... , . , . 540, , , .62 1

/ (Agreed-upon procedures engagement) , . . , , , . * (Analytical procedures) . . / (annual report) , , . * (anomaly) . * (Applicable financial reporting framework) , , , , . : ) , , . .

)

(compliance framework) () () .

7

(Application controls in information technology) . . , , , . * ( 8103) (Applied criteria (in the context of ISA 810)) . * ( ) (Appropriateness (of audit evidence)) . , . * (arms length transaction) , , . * (Assertions) , , , . (Assess) . , ( Evaluate) (Association) ( (Auditor association with financial information)) * (Assurance) ( (Reasonable assurance)) / (Assurance engagement) , , . ( Subject matter information). : .

3

810, .8

/ (Reasonable assurance engagement) 4, . / (Limited assurance engagements) , , . / (Assurance engagement risk) , . * (Audit documentation) , ( . * (Audit evidence) . , ( Sufficiency of audit evidence and Appropriateness of audit evidence). * (Audit file) , , . * (audit firm) ( (Firm)) * (Audit opinion) ( (Modified opinion and Unmodified opinion)) * (Audit risk) O , . . * (Audit sampling) 100% , , , , , , , , .94

, . * ( 810) (Audited financial statements (in the context of ISA 810)) 5 , . * (Auditor) , , , . , . , . (Auditor association with financial information) . * (Auditors expert) , . ( 6 , , ) . * (Auditors point estimate or auditors range) . * (Auditors range) ( (Auditors point estimate)) * (Business risk) , , , , .

200, , 13() . 6 , .10

5

* (Comparative financial statements) , , . . * (Comparative information) . / (Compilation engagement) , , , . * - (Complementary user entity controls) , , . * (Compliance framework) ( (Applicable financial reporting framework and General purpose framework)) * (Component) . * (Component auditor) , , . * (Component management) . * (Component materiality) . (Computerassisted audit techniques) , ( CAATs) (Control activities) . .

11

(Control environment) , , . . * (Control risk) ( (Risk of material misstatement)) (Corporate governance) ( (Governance)) * (Corresponding figures) , ( ). . (Criteria) , , , . . . , . (Suitable criteria) : () (Relevance): . (Completeness): , . , , . (Reliability): , , , . (Neutrality): .

()

()

()

12

()

(Understandability): , .

* (Date of approval of the financial statements) , , . ( ) (Date of report (in relation to quality control)) . * (Date of the auditors report) H 7007. * (Date the financial statements) . * (Date the financial statements are issued) . * (Deficiency in internal control) : () , . .

()

* (Detection risk) . * (Element) ( (Element of a financial statement)) * ( 8058) (Element of a financial statement (in the context of IAS 805)) , . * (Emphasis of matter paragraph) , 700, . 805, , 8 7

13

, , . / (Engagement documentation) , (o ). / (Engagement letter) . * 9 / (Engagement partner) , , , . * / (Engagement quality control review) , , . , , . * / (Engagement quality control reviewer) , , , , . * / (Engagement team) , . 10. , , . 10 620, , 6(), .149

(Entitys risk assessment process) . (Environmental matters) () , ( ). . , ( )

() () ()

(Environmental performance report) , , , , . (Environmental risk) , . (Error) , . * (Estimation uncertainty) . (Evaluate) , , . , , , . ( Assess) * (Exception) , , .15

* (Experienced auditor) ( ) : () () () () , .

* (Expert) ( (Auditors expert and Managements exert)) * (Expertise) , . * (External confirmation) ( ), . * / (Fair presentation framework) ( (Applicable financial reporting framework and General purpose framework)) * (Financial statements) , , , . . . * (Firm) , , . (Forecast) ( ) * (Fraud) , , ,

16

. * (Fraud risk factors) . (Fraudulent financial reporting) , , . (General IT-controls) , . , , , , . * (General purpose financial statements) . * (General purpose framework) . . : () , . .

()

() () 11. * (Governance) () ()

11

200, 13()17

. * / (Group) . . * / (Group audit) . * / (Group audit opinion) . * / (Group engagement partner) . , . * / (Group engagement team) , , , , . * / (Group financial statements) . . * / (Group management) . * / (Group-wide controls) , . * (Historical financial information) , , . * (Inconsistency) . 18

, , . 12 (Independence) : () , . , , , , .

()

(Information system relevant to financial reporting) , , ( ) , . * (Inherent risk) ( (Risk of material misstatement) * / (Initial audit engagement) : ) ) , .

(Inquiry) , . ( ) (Inspection (as an audit procedure)) , , , . * ( ) (Inspection in relation to quality control) , .12

19

(Intended users) , . , . (Interim financial information or statements) ( ) ( ) . * (Internal audit function) . , , , . * (Internal auditors) . . * (Internal control) H , , , , . . * (International financial reporting standards) . (Investigate) . (IT environment) ( , , .) . / (Limited assurance engagements) ( (Assurance engagement)) * (Listed entity) , .20

* (Management) () () . , , , -. * (Management bias) . * (Management expert) , . * (Managements point estimate) . (Misappropriation of assets) . , . * (Misstatement) , , , , . . , , , , , . * (Misstatement of fact) , . . * (Modified opinion) , . * ( ) (Monitoring (in relation to quality control)) , , 21

. (Monitoring of controls) . , . . * (Negative confirmation request) . * (Network) : ) ) , , , , , .

* (Network firm) . * ( 25013) (Noncompliance (in the context of ISA 250)) . , , . ( ) , . * (Non-response) , . * (Non-sampling risk) ( (Audit sampling)) (Observation) , , . * (Opening balances) . . 13

250, 22

, . * (Other information) ( ) , . * (Other matter paragraph) , , , . * (Outcome of an accounting estimate) To (), (), () . (Overall audit strategy) , . * (Partner) . * (Performance materiality) . , , . * (Personnel) (Partners and staff). * (pervasive) , , , , , . , : ) , .

23

)

, . , .

)

* (Population) . * (positive confirmation request) , . (Practitioner) . * (preconditions for an audit) , , , 14 . * (Predecessor auditor) . * , , , , (Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted) H , , . , : ) , , , . , , , . : (i) , , 200, 13.24

)

)

14

, , . (ii) , , ,

(iii) . , () . , , , , , . 15 (Professional accountant) . 16 (Professional accountant in public practice) , ( , ) . . * (Professional judgment) H , , , , . * (Professional skepticism) , , . * (Professional standards) () . ( 117) (Professional standards (in the context of ISQC 1)) (),

17 1, , 16

15

25

, , , , . (Projection) : () , , , .

()

(Prospective financial information) . , . ( Forecast Projection) (Public sector) , ( , , , ), ( , , ) ( , , , ). * ( , , ) (Reasonable assurance (in the context of assurance engagements, including audit engagements, and quality control)) , , . / (Reasonable assurance engagement) ( Assurance engagement) (Recalculation) . * (Related party) : ) ) , : (i) , , . , ,

(ii)

26

(iii)

: ) ) )

, (, , ) . (Related services) . * (Relevant ethical requirements) , ( ), . (Reperformance) H . * ( 40218 ) (Report on the description and design of controls at a service organization (referred to in ISA 402 as a type I report)) : ) , , , , , .

)

* , ( 402 ) (Report on the description, design and operating effectiveness of controls at a service organization (referred to in ISA 402 as a type II report)) :

402, 27

18

)

, , , , , , . : (i) , , , , .

)

(ii)

(Responsible party) To ( ) : () () , , , (o ) .

( ). ( ) (Review( in relation to quality control)) H . / (Review engagement) , , , , . (Review procedures) , . * (Risk assessment procedures) , , , .28

* (Risk of material misstatement) . : ) (Inherent risk) , , , . (Control risk) , , .

)

* (Sampling) ( (Audit sampling)) * (Sampling risk) . : ) , , . . , , . .

)

* (Sampling unit) . (Scope of a review) . * (Service auditor) , , . * (Service organization) - ( ) , 29

. * (Service organizations system) , . (Significance) , . , . , , . , . , , . * (Significant component) (i) (ii) , . * (Significant deficiencies in internal control) , , . * (Significant risk) . (Smaller entity) , : () ( ), : (i) (ii) 8. 9. , ,

()

30

7. 8.

, ,

, . * (Special purpose financial statements) . * (Special purpose framework) . .19

* (Staff) , , . * (Statistical sampling) : ) ) , .

() () . * (Stratification) -, ( ). (Subject matter information) . , . * (Subsequent events) . * (Subservice organization) -,

19

200, 13()31

- .

* (Substantive procedures) . : () () , . .

* ( ) (Sufficiency (of audit evidence)) . . (Suitable criteria) ( (Criteria)) * ( 1) (Suitably qualified external person (for the purpose of ISQC 1)) , , ( ) , , . * ( 810) (Summary financial statements (in the context of ISA 810)) , , 20. . (Supplementary information) , . (Test) H . * (Test of controls) 20

200, 13()32

. * (Those charged with governance) () () ( , ) . . , , , , -.21 * (Tolerable misstatement) . * (Total rate of deviation) , . (Uncertainty) . * (Uncorrected misstatements) . * (Unmodified opinion) , , .22 * (User auditor) . * - (User entity) . (Walk-through test) . 1-8 260, 22 35-36 700 .3321

* (Written representation) . , , .

34

1 , ( 15 2009)

........................................................ 1 3 .......................................................................... 4 9 ............................................................................. 10 ........................................................................................................... 11 .......................................................................................................... 12 ............................. 13 15 ....................................... 16 17 ..... 18 19 ........................................................... 20 25 .. 26 28 .................................................................................. 29 31 ................................................................................. 32 47 ..................................................................................... 48 56 ................................... 57 59 E ..................................... 1 ...................................... 2 3 .... 4 6 ........................................................ 7 17 18 23 .............................................................................. 24 31 ............................................................................ 32 63 ................................................................................ 64 7235

.............................. 73 75

() 1, , 200 .

36

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10. 15 2009. 38

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200 ( 15 2009 )

.............................................................. 1-2 ............................................................... 3-9 ............................................................................. 10 ....................................................................... 11-12 ........................................................................................................... 13 ............................................................................... 14 .......................................................................... 15 ........................................................................................ 16 ................ 17 ............................................. 18-24 ........................................................ A1-A13 ...................................................................... A14-A17 ................................................................ A18-A22 .............................................................................. A23-A27 ........ A28-A52 ................................................ A53-A76

76

1. () . , . , , , . . 2. . , , . , , , . . , , , . 3. . , , . , , , . . (. . 1) 4. , . . , , 77

, , , . . (. . 2-11). 5. , , . . , (, ) . , , . (. . A28-A52).

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27

320: 450: .

78

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79

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, . .

80

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(ii)

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82

, , , . , , , .

.

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(ii)

(control risk) , , , .

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18. . . (. . A53-A57). 19. , , . (. . A58-A66). 20. , . 21. , , , : (. . A67-A69). () , , , (. . A70). () . (. . A71) 22. 23, , : () , () . (. .. A72-A73) 23. , . , . , ,

85

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, 6(). , 33 210, 6() 34 57

8

90

.

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102

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. .

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(iii) , (iv) , (v)

(vi) , . , , . A65. . , , . A66. , -. (. .. 21) A67. .

105

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52 53

610, . 705, , 13.

107

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108

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109

210 ( 15 2009 ) ______________________________________________________________ _______ ........................................................... 1 .......................................................................... 2 ......................................................................................................... 3 ..................................................................................................... 4-5 ................................................................ 6-8 ........................................... 9-12 ...................................................................... 13 ............... 14-17 ............................... 18-21 ....................................................... 1 ......................................................... 2-A20 .................................... A21-A27 ................................................................... A28 ........ A29-A33 ................................ A34-A37 1: 2: ______________________________________________________________ _______

110

() 210, 200 .

111

1. () , , . , , , . 22057 . (. . 1)

2. 15 2009 .

3. , , : () () , , , .

4. , : (preconditions for an audit) , , 58 . 5. , , , , .

220, . 200, , 13.58

57

112

6. , : () , (. . 2-10) : (. . 11-14 20) (i) , (. . 15) , , , (. . 16-19)

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(ii)

(iii) : . , , , , .

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7. , , , .

8. , . 113

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