【正文】 al statements.　　Chapter 2 General principles　　Article 5　　When preparing the audit plan， the CPA should study and evaluate the entity39?！　?3) ensure that access to and handling of assets and records are permitted only in accordance with appropriate authorization。　　(4) Internal controls may be circumvented through the collusion by relevant persons with parties inside or outside the entity?！　?2) the type and plexity of the entity39?！　?5) the documentation of relevant internal controls?！　?3) observe the entity39。　　(2) organisational structure and methods of assigning authority and responsibility。 and　　(4) the accounting and financial reporting process for significant transactions and events.　　Article 15　　The CPA should obtain an understanding of the following major control procedures sufficient to determine the relevant audit procedures reasonably：　　(1) the authorisation of transactions。 and　　(5) any independent checking.　　Article 16　　Internal audit is an important ponent of the entity39?！　?4) the sufficiency and appropriateness of the audit evidence obtained by the internal auditors?！　?3) any unusual pressures on management?！　?7) the plexity of important transactions and events which might require using the work of an expert。 and　　(11) the susceptibility of transactions and events to omissions in the routine accounting process.　　Article 22　　After understanding the internal controls and assessing inherent risk， the CPA should make a preliminary assessment of control risk， at the assertion level， for each material account balance or class of transactions. Control risk refers to the possibility that a misstatement or omission that could occur in an account balance or class of transactions， either individually or when aggregated with misstatements or omissions in other account balances or classes of transactions， will not be prevented， detected or corrected by the internal controls.　　Article 23　　The CPA should assess the control risk of material account balances or classes of transactions at a high level， for some or all assertions， when one or more of the following situations occurs：　　(1) the entity39。 and　　(2) the CPA plans to perform pliance tests.　　Article 25　　if the CPA plans to rely on the internal controls， he should perform pliance procedures to assess the control risk. The lower the preliminary assessment of control risk， the more evidence the CPA should obtain to show that internal controls are suitably designed and operating effectively.　　Article 26　　The CPA may perform the following pliance procedures：　　(1) inspection of documents supporting transactions and events。 or　　(3) pliance tests require more work than the reduction of substantive tests that would have been achieved by performing pliance tests.　　Article 28　　Based on the results of the pliance tests， the CPA should assess whether the design and operation of the internal controls are in line with the conclusion drawn from the preliminary assessment of control risk. If there are discrepancies， the assessed level of control risk should be revised and the nature， timin