第9章 内部制及测试.docVIP

第9章 内部控制内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守，由治理层、管理层和其他人员设计和执行的政策和程序。　　可以从以下几方面理解内部控制：1.内部控制的目标是合理保证：2.设计和实施内部控制的责任主体是治理层、管理层和其他人员，组织中的每一个人都对内部控制负有责任。　　内部控制要素1、控制环境风险评估信息与沟通控制活动对控制的监督、内部控制的局限性内部控制存在固有局限性，无论如何设计和执行，只能对财务报告的可靠性提供合理的保证。（1）询问被审计单位的人员；（2）观察特定控制的运用；（3）检查文件和报告；（4）追踪交易在财务报告信息系统中的处理过程（穿行测试）。在初步计划审计工作时，注册会计师需要确定在被审计单位财务报表中可能存在重大错报风险的重大账户及其相关认定。为实现此目的，通常采取下列步骤：（1）确定被审计单位的重要业务流程和重要交易类别；（2）了解重要交易流程，并记录获得的了解；（3）确定可能发生错报的环节；（4）识别和了解相关控制；（5）执行穿行测试，证实对交易流程和相关控制的了解；（6）进行初步评价和风险评估。（1）被审计单位是否建立了有效的控制，防止或发现并纠正这些错报；（2）被审计单位是否遗漏了必要的控制；（3）是否识别了可以最有效测试的控制。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lakes Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets　Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. 　　Deputy Commander Wang Hesong impassioned statement: Wuzhen hold, is our militarys duty! I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare.Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is De