The impact of IES 8 on the global
profession
Mark Protherough
Executive Director, Learning & Professional Development
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IES 8
• Background
• Issues IES 8 was trying to address
• Implications/Problems with IES 8
• Likely/hoped for changes
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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
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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
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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
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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?
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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
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关于IES 8实施的问题
• 谁是审计专业人员？
– IES 8是否应当涵盖审计小组的所有成员，还是应限于高级别成员？
– 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？
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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
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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
• IES 8 应针对有责任委派具有胜任能力的团队来执行审计的审
计师
• 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
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