內(nèi)部控制和審計(jì)風(fēng)險(xiǎn)(英文版)-資料下載頁(yè)
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【正文】 ods， but will need to update it. Article 30 The CPA should understand whether the internal controls were applied consistently throughout the accounting period being audited. If there were obvious changes， the CPA should consider testing them separately. Article 31 If pliance tests have been performed in the interim audit， the CPA， before deciding to rely entirely on their results， should consider the following factors to obtain further audit evidence for the period between interim period end and final period end： (1) the conclusion drawn from the pliance tests in the interim audit?！ ?2) the length of the remaining period after the interim audit。 (3) any changes in internal controls after the interim audit?！ ?4) the nature and amount of the transactions and activities which occurred after the interim audit。 and (5) the substantive procedures to be performed. Article 32 Before concluding the audit， the CPA should， based on the results of substantive tests and other audit evidence， make a final assessment of the control risk and check whether it is in line with the conclusion drawn from the preliminary assessment of the risk. If not， the CPA should consider whether additional relevant audit procedures should be performed. Article 33 As control risk and inherent risk are related， the CPA should make an overall assessment of inherent risk and control risk， and use the result as the basis for the assessment of detection risk. Detection risk refers to the possibility that substantive tests will not detect a misstatement or omission that exists in an account balance or class of transactions that could be material， either individually or when aggregated with misstatements or omissions in other account balances or classes of transactions. The assessment of inherent risk and control risk has a direct impact on the assessment of detection risk. For higher levels of inherent risk and control risk， the CPA should perform more detailed substantive procedures and should also consider their nature， timing and extent to reduce the detection risk to an acceptable level. Article 34 Regardless of the result of the assessment of inherent risk and control risk， the CPA should perform substantive tests on all material account balances or classes of transactions. Article 35 If， after performing relevant audit procedures， the CPA still believes that detection risk regarding an assertion for a material account balance or class of transactions cannot be reduced to an acceptable level， the CPA should express a qualified opinion or a disclaimer of opinion. Article 36 The internal controls in small businesses are usually weaker， resulting in higher inherent risk and control risk. The CPA should heavily or entirely rely on substantive procedures to obtain audit evidence in order to reduce the detection risk to an acceptable level. Chapter 5 Supplementary provisions Article 37 The Chinese Institute of Certified Public Accountants is responsible for the interpretation of this standard. Article 38 This standard takes effect from 1 January 1997.19 / 19
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