內(nèi)部控制和審計風(fēng)險(英文版)(已修改)
2025-07-07 04:37 本頁面
【正文】 n更多企業(yè)學(xué)院： 《中小企業(yè)管理全能版》183套講座+89700份資料《總經(jīng)理、高層管理》49套講座+16388份資料《中層管理學(xué)院》46套講座+6020份資料《國學(xué)智慧、易經(jīng)》46套講座《人力資源學(xué)院》56套講座+27123份資料《各階段員工培訓(xùn)學(xué)院》77套講座+ 324份資料《員工管理企業(yè)學(xué)院》67套講座+ 8720份資料《工廠生產(chǎn)管理學(xué)院》52套講座+ 13920份資料《財務(wù)管理學(xué)院》53套講座+ 17945份資料《銷售經(jīng)理學(xué)院》56套講座+ 14350份資料《銷售人員培訓(xùn)學(xué)院》72套講座+ 4879份資料內(nèi)部控制與審計風(fēng)險（英） Chapter 1 General provisions Article 1 This standard is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants (“CPAs”) on the study and evaluation of an entity39。s internal controls in the audit of financial statements， to assess audit risk， to improve audit efficiency and to ensure a high standard of professional work. Article 2 The term “internal controls” in this standard refers to the policies and procedures formulated and implemented by an entity with a view to ensuring the efficient conduct of the business activities， safeguarding assets， preventing， detecting and correcting error and fraud， and ensuring the truthfulness， legitimacy and pleteness of accounting information. Internal controls include the control environment， accounting systems and control procedures. Article 3 The term “audit risk” in this standard refers to the possibility of the CPA expressing an inappropriate audit opinion after performing an audit， when the financial statements contain material misstatements or omissions. Audit risk includes inherent risk， control risk and detection risk. Article 4 Unless otherwise specified， CPAs should refer to this standard in performing audit work other than the audit of financial statements. Chapter 2 General principles Article 5 When preparing the audit plan， the CPA should study and evaluate the entity39。s internal controls. Article 6 The CPA should perform pliance tests on any internal controls， which are intended to be relied upon， to determine the impact on the nature， timing and extent of the substantive tests. Article 7 The CPA should maintain professional scepticism， apply professional judgement reasonably to assess the audit risk and to design and perform relevant audit procedures in order to reduce the audit risk to an acceptable level. Article 8 The CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers. Chapter 3 Internal controls Article 9 It is the accounting responsibility of the entity39。s management to establish sound internal controls. The relevant internal controls should generally： (1) ensure that business activities are conducted in accordance with appropriate authorization?！ ?2) ensure that all transactions and events are promptly recorded at the correct amount， in the appropriate accounts and in the proper accounting period， to enable preparation of financial statements in accordance with the relevant requirements of the accounting standards。 (3) ensure that access to and handling of assets and records are permitted only in accordance with
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