section404auditsofinternalcontrolandcontrolrisk(ppt37)(專業(yè)版)
【正文】 2. 適任性 → 能力 適才、適所；能勝任目前之工作，且應(yīng)教育訓(xùn)練。 （４）無(wú)法排除串謀舞弊的可能 (collusion)。 ? 避免分類錯(cuò)誤 Physical Control over Assets and Records Independent Checks on Performance Information and Communication Monitoring Learning Objective 4 Explain methods used to obtain an understanding of internal control. Understanding Internal Control and Assessing Control Risk Obtain understanding of internal control: Design and operation Assess control risk Test controls Decide planned detection risk and substantive tests Reasons for Sufficiently Understanding Internal Control Procedures to Determine Design and Placement – Update and evaluate auditor’s previous experience with the entity. – Make inquiries of client personnel. – Read clie
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