内部控制与审计风险(英)

免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网内部控制与审计风险（英）Chapter1GeneralprovisionsArticle1ThisstandardispreparedinaccordancewiththeGeneralIndependentAuditingStandardtoestablishstandardsforCertifiedPublicAccountants(“CPAs”)onthestudyandevaluationofanentity'sinternalcontrolsintheauditoffinancialstatements，toassessauditrisk，toimproveauditefficiencyandtoensureahighstandardofprofessionalwork.Article2Theterm“internalcontrols”inthisstandardreferstothepoliciesandproceduresformulatedandimplementedbyanentitywithaviewtoensuringtheefficientconductofthebusinessactivities，safeguardingassets，preventing，detectingandcorrectingerrorandfraud，andensuringthetruthfulness，legitimacyandcompletenessofaccountinginformation.Internalcontrolsincludethecontrolenvironment，accountingsystemsandcontrolprocedures.免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网Article3Theterm“auditrisk”inthisstandardreferstothepossibilityoftheCPAexpressinganinappropriateauditopinionafterperforminganaudit，whenthefinancialstatementscontainmaterialmisstatementsoromissions.Auditriskincludesinherentrisk，controlriskanddetectionrisk.Article4Unlessotherwisespecified，CPAsshouldrefertothisstandardinperformingauditworkotherthantheauditoffinancialstatements.Chapter2GeneralprinciplesArticle5Whenpreparingtheauditplan，theCPAshouldstudyandevaluatetheentity'sinternalcontrols.Article6TheCPAshouldperformcompliancetestsonanyinternalcontrols，whichareintendedtobereliedupon，todeterminetheimpactonthenature，timingandextentofthesubstantivetests.免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网Article7TheCPAshouldmaintainprofessionalscepticism，applyprofessionaljudgementreasonablytoassesstheauditriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel.Article8TheCPAshoulddocumenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers.Chapter3InternalcontrolsArticle9Itistheaccountingresponsibilityoftheentity'smanagementtoestablishsoundinternalcontrols.Therelevantinternalcontrolsshouldgenerally：(1)ensurethatbusinessactivitiesareconductedinaccordancewithappropriateauthorization;(2)ensurethatalltransactionsandeventsarepromptlyrecordedatthecorrectamount，intheappropriateaccountsandintheproperaccountingperiod，toenable免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网preparationoffinancialstatementsinaccordancewiththerelevantrequirementsoftheaccountingstandards;(3)ensurethataccesstoandhandlingofassetsandrecordsarepermittedonlyinaccordancewithappropriateauthorization;and(4)ensurethatassetsrecordedarereconciledwiththephysicalassetsatregularintervals.Article10Whendeterminingthereliabilityofinternalcontrols，theCPAshouldmaintainprofessionalscepticismandpayadequateattentiontothefollowinginherentlimitationsofinternalcontrols：(1)Thedesignandimplementationofinternalcontrolsarerestrictedbytheprincipleofcostandbenefit;(2)Internalcontrolstendtobedirectedatroutinebusinessactivities;(3)Evenperfectlydesignedinternalcontrolsmaynotoperateeffectivelyduetohumancarelessness，distraction，mis-judgementandthemisunderstandingofinstructions;免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网(4)Internalcontrolsmaybecircumventedthroughthecollusionbyrelevantpersonswithpartiesinsideoroutsidetheentity;(5)Internalcontrolsmaybecircumventedwhenapersonresponsibleforexercisinganinternalcontrolabusesthatresponsibilityorsubmitstoexternalpressure;and(6)Internalcontrolsmaydeteriorateorbecomeineffectiveduetochangesintheoperatingenvironmentandthenatureofthebusiness.Article11Whenpreparingtheauditplan，theCPAshouldunderstandthedesignandoperatingconditionsoftheentity'sinternalcontrols.Whendeterminingthenature，timingandextentoftheauditprocedureswhichshouldbeperformedtounderstandtheinternalcontrols，theCPAshouldmainlyconsiderthefollowingfactors：(1)thesizeandbusinesscomplexityoftheentity;(2)thetypeandcomplexityoftheentity'sdataprocessingsystem;(3)auditmateriality;(4)thetypeofrelevantinternalcontrols;免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网(5)thedocumentationofrelevantinternalcontrols;and(6)theresultoftheassessmentofinherentrisk.Article12Inunderstandingtheinternalcontrols，theCPAshouldmakereasonableuseofpreviousauditexperience.Withregardtosignificantinternalcontrols，generallytheCPAmayalsoperformthefollowingprocedures：(1)makeenquiriesoftheentity'srelevantpersonsandinspecttherelevantinternalcontroldocumentation;(2)inspectthedocumentsandrecordsgeneratedbytheinternalcontrols;(3)observetheentity'sbusinessactivitiesandtheoperatingconditionsoftheinternalcontrols;and(4)choosecertaintypicaltransactionsandeventsandperformwalkthroughtestsonthem.Article13免费法律咨询3分钟100%回复上网找律师就到中顾法律网快速专业解决您的法律问题文章来源：中顾法律网TheCPAshouldobtainandunderstandingofthecontrolenvironmentsufficienttoassesstheattitudes，awarenessandactionsoftheentity'smanagementregardinginternalcontrolsandt