内部控制与审计风险(英).doc

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1、内部控制与审计风险（英）　　Chapter1Generalprovisions　　Article1　　ThisstandardispreparedinaccordancewiththeGeneralIndependentAuditingStandardtoestablishstandardsforCertifiedPublicAccountants(“CPAs”)onthestudyandevaluationofanentity'sinternalcontrolsintheauditoffinancialstatements，toassessau

2、ditrisk，toimproveauditefficiencyandtoensureahighstandardofprofessionalwork.　　Article2　　Theterm“internalcontrols”inthisstandardreferstothepoliciesandproceduresformulatedandimplementedbyanentitywithaviewtoensuringtheefficientconductofthebusinessactivities，safeguardingassets，pre

3、venting，detectingandcorrectingerrorandfraud，andensuringthetruthfulness，legitimacyandcompletenessofaccountinginformation.　　Internalcontrolsincludethecontrolenvironment，accountingsystemsandcontrolprocedures.　　Article3　　Theterm“auditrisk”inthisstandardreferstothepossibilityofthe

4、CPAexpressinganinappropriateauditopinionafterperforminganaudit，whenthefinancialstatementscontainmaterialmisstatementsoromissions.Auditriskincludesinherentrisk，controlriskanddetectionrisk.　　Article4　　Unlessotherwisespecified，CPAsshouldrefertothisstandardinperformingauditworkot

5、herthantheauditoffinancialstatements.　　Chapter2Generalprinciples　　Article5　　Whenpreparingtheauditplan，theCPAshouldstudyandevaluatetheentity'sinternalcontrols.　　Article6　　TheCPAshouldperformcompliancetestsonanyinternalcontrols，whichareintendedtobereliedupon，todeterminetheimpac

6、tonthenature，timingandextentofthesubstantivetests.　　Article7　　TheCPAshouldmaintainprofessionalscepticism，applyprofessionaljudgementreasonablytoassesstheauditriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel.　　Article8　　TheCPAshould

7、documenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers.　　Chapter3Internalcontrols　　Article9　　Itistheaccountingresponsibilityoftheentity'smanagementtoestablishsoundinternalcontrols.Therelevantinte

8、rnalcontrolsshouldgenerally：　　(1)ensurethatbusinessactivitiesarecond