2012年企业内部控制审计之实物与案例.pptVIP

* * * * * * * 第八步：最后的定性考虑 基于管理层对一些业务和流程的特别关注和管理需要，增加测试公司或业务流程 一般考虑的因素包括： 容易造成财务报表错报和舞弊的该风险交易； 涉及复杂会计处理的交易 非常规交易 以前年度外部审计和内部审计发现的问题 管理层识别的风险 经营的重要性、复杂度和相似度 行业及公司存在的特定风险 计划审计工作-多组成部分的审计策略（举例） * 底稿记录思维过程 * 1996年12月，《独立审计具体准则第9号——内部控制与审计风险》，认为内部控制包括控制环境、会计系统和控制程序。注册会计师应充分了解被审计单位的内部控制和内部审计。 1997年5月，中国人民银行颁布《加强金融机构内部控制的指导原则》 1999年，证监会发表《关于上市公司做好各项资产减值准备等有关事项的通知》，责成相关部门拟定或修订内部控制制度。 2000年发布《公开发行证券公司信息披露编报规则》第1、3、5号，要求商业银行、保险公司、证券公司建立健全内部控制制度，并要求注册会计师进行评价、提出改进意见。 * * In issuing the proposed standard, the Board expressed concern as to its possible effects on small and medium-sized companies. For a smaller, less complex company, the Board expects that the “auditor will exercise reasonable professional judgment in determining the extent of the audit of internal control and perform only those tests that are necessary to ascertain the effectiveness of the companys internal control.” The PCAOB included an Appendix E to illustrate how the auditor might evaluate a smaller company’s components of internal control. Some illustrations included in Appendix E are: A code of conduct is applicable to senior financial officers only, but ethical behaviors and core values are supported by daily interaction among employees A less formalized organizational structure, but one which does not hinder the company’s ability to produce reliable financial results. A less formal risk assessment process Active involvement of senior managers may compensate for lower level control activities not existing Senior managers perform monitoring procedures as part of daily tasks The manner in which each of the 5 components of control applies to each company depends on various considerations including: (1) size of business, (2) complexity of operations, (3) methods for processing financial information and (4) applicable legal and regulatory requirements. The proposed standard also acknowledges that documentation might take many forms of presentation and can include a variety of information, including poli