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ACCA F8 考试知识点汇总
泽稷网校-财务金融证书在线教育领导品牌
ACCA F8 考试知识点汇总
ISA 315 (REVISED ),IDENTIFYING AND ASSESSING THE RISKS OF
MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY
AND ITS ENVIRONMENT
One of the major revisions of ISA 315 relates to the inquiries made by
external auditors of the internal audit function since internal auditors have
better knowledge and understanding of the organisation and its internal
control. This article addresses and highlights the components of internal
control.
The International Auditing and Assurance Standards Board (IAASB )
issues International Standard on Auditing (ISA )for international use.
From time to time, ISAs are revised to provide updated standards to
auditors. In order to enhance the overall quality of audit, IAASB published
a consultation draft on a proposed revision to ISA 315. The objective in
revising ISA 315 is to enhance the performance of external auditors by
applying the knowledge and findings of an entity’s internal audit
function in the risk assessment process, and to strengthen the framework
for evaluating the use of internal auditors work to obtain audit evidence.
In March 2012, ISA 315 (Revised )was approved and released. One of
the major revisions of ISA 315 relates to the inquiries made by external
auditors of the internal audit function since internal auditors have better
knowledge and understanding of the organisation and its internal control.
This article addresses and highlights the components of internal control.
OBJECTIVES IN ESTABLISHING INTERNAL CONTROLS
Generally speaking, internal control systems are designed, implemented
and maintained by the management and personnel in order to provide
reasonable assurance to fulfil the objectives – that is, reliability of financial
泽稷网校-财务金融证书在线教育领导品牌
reporting, efficiency and effectiveness of operations, compliance with laws
and regulations and risk assessment of
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