內(nèi)部控制和審計(jì)風(fēng)險(xiǎn)(英文版)(編輯修改稿)
2025-07-22 04:37 本頁面
【文章內(nèi)容簡介】 s， accounting records and items in the financial statements。 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?！ ?2) the assignment of responsibility?！ ?3) the control of supporting documents and records。 (4) access to assets and use of records。 and (5) any independent checking. Article 16 Internal audit is an important ponent of the entity39。s control system. The CPA should consider the following factors when studying and evaluating the quality of the internal audit work to determine whether to rely on the results of the internal audit work： (1) the independence of the internal auditors?！ ?2) the experience and petence of the internal auditors?！ ?3) the nature， timing and extent of the internal audit procedures?！ ?4) the sufficiency and appropriateness of the audit evidence obtained by the internal auditors。 and (5) the merit placed on the internal audit work by the management. Article 17 The CPA may use various methods such as narrative descriptions， questionnaires， check lists， flow charts etc. to understand and evaluate internal controls and should include them in the audit working papers. Article 18 The CPA should inform the entity39。s management of material internal control weaknesses identified during the audit. If necessary， a management letter may be issued. Chapter 4 Audit risk Article 19 In developing the overall audit plan， the CPA should assess inherent risk at the financial statement level. Inherent risk refers to the susceptibility of an account balance， or class of transactions， to material misstatements or omissions， either individually or when aggregated with misstatements or omissions in other account balances or classes of transactions， assuming that there were no relevant internal controls. Article 20 In developing the detailed audit plan， the CPA should consider the impact of the assessment of inherent risk on the material account balances or classes of transactions at the assertion level， or directly assume that inherent risk is high for the assertion. Article 21 The CPA should exercise professional judgement reasonably and consider the following factors when assessing inherent risk： (1) the integrity and petence of management?！ ?2) any changes in management， especially the financial staff?！ ?3) any unusual pressures on management。 (4) the nature of business。 (5) the circumstances and factors affecting the industry in which the entity operates?！ ?6) financial statement items likely to be susceptible to misstatements?！ ?7) the plexity of important transactions and events which might require using the work of an expert。 (8) the degree of estimation and judgement involved in determining account balances。 (9) the susceptibility of assets to loss or misappropriation。 (10) the occurrence of unusual or plex transactions during the accounting per
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