内部控制和审计风险(英文版).docVIP

更多企业学院： 《中小企业管理全能版》 183套讲座+89700份资料 《总经理、高层管理》 49套讲座+16388份资料 《中层管理学院》 46套讲座+6020份资料? 《国学智慧、易经》 46套讲座 《人力资源学院》 56套讲座+27123份资料 《各阶段员工培训学院》 77套讲座+ 324份资料 《员工管理企业学院》 67套讲座+ 8720份资料 《工厂生产管理学院》 52套讲座+ 13920份资料 《财务管理学院》 53套讲座+ 17945份资料? 《销售经理学院》 56套讲座+ 14350份资料 《销售人员培训学院》 72套讲座+ 4879份资料 内部控制与审计风险（英） 　　Chapter 1 General provisions 　　Article 1 　　This standard is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants (“CPAs”) on the study and evaluation of an entitys internal controls in the audit of financial statements， to assess audit risk， to improve audit efficiency and to ensure a high standard of professional work. 　　Article 2 　　The term “internal controls” in this standard refers to the policies and procedures formulated and implemented by an entity with a view to ensuring the efficient conduct of the business activities， safeguarding assets， preventing， detecting and correcting error and fraud， and ensuring the truthfulness， legitimacy and completeness of accounting information. 　　Internal controls include the control environment， accounting systems and control procedures. 　　Article 3 　　The term “audit risk” in this standard refers to the possibility of the CPA expressing an inappropriate audit opinion after performing an audit， when the financial statements contain material misstatements or omissions. Audit risk includes inherent risk， control risk and detection risk. 　　Article 4 　　Unless otherwise specified， CPAs should refer to this standard in performing audit work other than the audit of financial statements. 　　Chapter 2 General principles 　　Article 5 　　When preparing the audit plan， the CPA should study and evaluate the entitys internal controls. 　　Article 6 　　The CPA should perform compliance tests on any internal controls， which are intended to be relied upon， to determine the impact on the nature， timing and extent of the substantive tests. 　　Article 7 　　The CPA should maintain profess