【精品】内部控制与审计风险(英)

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1、内部控制与审计风险（英）Chapter1GeneralprovisionsArticle1ThisstandardispreparedinaccordancewiththeGeneralIndependentAuditingStandardtoestablishstandardsforCertifiedPublicAccountants("CPAs”)onthestudyandevaluationofanenlity，sinternalcontrolsintheauditoffinancialstatements,toassessauditrisk,toimproveauditeffic

2、iencyandtoensureahighstandardofprofessionalwork.Article2Theterm"intcrnalcontrols"inthisstandardreferstothepoliciesandproceduresformulatedandimplementedbyanentitywithaviewtoensuringtheefficientconductofthebusinessactivities,safeguardingassets,preventing,detectingandcorrectingerrorandfraud,andensur

3、ingthetruthfulness,legitimacyandcompletenessofaccountinginformation.Tnterrmlcontrolsincludethecontrolenvironment,accountingsystemsandcontrolprocedures.Theterm"auditriskvinthisstandardreferstothepossibilityoftheCPAexpressinganinappropriateauditopinionafterperforminganaudit，whenthefinancialstatemen

4、tscontainmaterialmisstatementsoromissions.Auditriskincludesinherentrisk,controlriskanddetectionrisk.Article4Unlessotherwisespecified,CPAsshouldrefertothisstandardinperformingauditworkotherthantheauditoffinancialstatcmcnts.Chapter2GeneralprinciplesArticle5Whenpreparingtheauditplan,theCPAshouldstud

5、yandevaluatetheentity‘sinternalcontrols.Article6TheCPAshouldperformcompliancetestsonanyinternalcontrols,whichareintendedtobereliedupon,todctcrminctheimpactonthenature,timingandextentofthesubstantivetests.TheCPAshouldmaintainprofessionalscepticism,applyprofessionaljudgementreasonablytoassesstheaud

6、itriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel.Article8TheCPAshoulddocumenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers.Chapter3InternalcontrolsArticle9Itistheaccou

7、ntingresponsibi1ityoftheentity‘smanagementtoestab1ishsoundinternalcontrols.Therelevantinternalcontrolsshouldgenerally：(1)ensurethatbusinessactivitiesareconductedinaccordancewithappropriateauthorization;(2)ensurethatall