【正文】 ......12 . 測試方法 ....................................................................................................................................................12 . 抽樣規(guī)則 ....................................................................................................................................................13 . 手工控制的樣本量 ...................................................................................................................................14 固定頻率樣本量的確定 ................................................................................................................................14 非固定頻率樣本量的確定 ............................................................................................................................15 ..................................................................................................................................................16 . 自動控制的樣本量 ...................................................................................................................................17 3. 測試結果的評價與記錄 ....................................................................................................................................17 . 達標 ............................................................................................................................................................17 . 未達標 ........................................................................................................................................................17 . 樣本量不足 ................................................................................................................................................18 . 未發(fā)生交易 ................................................................................................................................................18 . 不適用 ........................................................................................................................................................18 . 其他 ............................................................................................................................................................18 4. 測試人員要求 ....................................................................................................................................................19 5. 工作底稿的填寫說明 ........................................................................................................................................19 6. 測試現(xiàn)場工作重點及測試底稿的審核 ..........................................................................................................19 . 現(xiàn)場工作的重點 .......................................................................................................................................19 . 測試底稿的審核流程及審核要求 ..........................................................................................................20 . 工作成果的歸檔、保管與維護 ..............................................................................................................20 . 其他要求 ....................................................................................................................................................20 7. 缺陷評價 .............................................................................................................................................................21 . 控制缺陷的定義 .......................................................................................................................................21 . 控制缺陷的類型 .......................................................................................................................................21 .................................................................................................................................21 按缺陷對報表的影響程度分類 ....................................................................................................................21 . 單個控制缺陷評價 ...................................................................................................................................22 .........................................................................................................................22 ........................................................................................................24 ................................................................................................................25 . 控制缺陷的總體評價 ...............................................................................................................................26 8. 內(nèi)控缺陷的監(jiān)督與整改 ....................................................................................................................................26 9. 內(nèi)部控制評價報告的編寫與審核 ...................................................................................................................27 3 10. 各流程名詞解釋 ................................................................................................................................................27 公司層面 ............................................................................................................................................................27 財務關賬與報告流 程 .......................................................................................................................................28 采購與支出流程 ................................................................................................................................................29 存貨管理流程 ....................................................................................................................................................29 工資人事與績效考核流程 ...............................................................................................................................29 信息系統(tǒng)通用控制流程 .............................................................................................................................