内部控制与审计风险（英）Chapter1GeneralprovisionsArticle1ThisstandardispreparedinaccordancewiththeGeneralIndependentAuditingStandardtoestablishstandardsforCertifiedPublicAccountants(“CPAs”)onthestudyandevaluationofanentity'sinternalcontrolsintheauditoffinancialstatements，toassessauditrisk，toimproveauditefficiencyandtoensureahighstandardofprofessionalwork.Article2Theterm“internalcontrols”inthisstandardreferstothepoliciesandproceduresformulatedandimplementedbyanentitywithaviewtoensuringtheefficientconductofthebusinessactivities，safeguardingassets，preventing，detectingandcorrectingerrorandfraud，andensuringthetruthfulness，legitimacyandcompletenessofaccountinginformation.Internalcontrolsincludethecontrolenvironment，accountingsystemsandcontrolprocedures.Article3Theterm“auditrisk”inthisstandardreferstothepossibilityoftheCPAexpressinganinappropriateauditopinionafterperforminganaudit，whenthefinancialstatementscontainmaterialmisstatementsoromissions.Auditriskincludesinherentrisk，controlriskanddetectionrisk.Article4Unlessotherwisespecified，CPAsshouldrefertothisstandardinperformingauditworkotherthantheauditoffinancialstatements.Chapter2GeneralprinciplesArticle5Whenpreparingtheauditplan，theCPAshouldstudyandevaluatetheentity'sinternalcontrols.Article6TheCPAshouldperformcompliancetestsonanyinternalcontrols，whichareintendedtobereliedupon，todeterminetheimpactonthenature，timingandextentofthesubstantivetests.Article7TheCPAshouldmaintainprofessionalscepticism，applyprofessionaljudgementreasonablytoassesstheauditriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel.Article8TheCPAshoulddocumenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers.Chapter3InternalcontrolsArticle9Itistheaccountingresponsibilityoftheentity'smanagementtoestablishsoundinternalcontrols.Therelevantinternalcontrolsshouldgenerally：(1)ensurethatbusinessactivitiesareconductedinaccordancewithappropriateauthorization;(2)ensurethatalltransactionsandeventsarepromptlyrecordedatthecorrectamount，intheappropriateaccountsandintheproperaccountingperiod，toenablepreparationoffinancialstatementsinaccordancewiththerelevantrequirementsoftheaccountingstandards;(3)ensurethataccesstoandhandlingofassetsandrecordsarepermittedonlyinaccordancewithappropriateauthorization;and(4)ensurethatassetsrecordedarereconciledwiththephysicalassetsatregularintervals.Article10Whendeterminingthereliabilityofinternalcontrols，theCPAshouldmaintainprofessionalscepticismandpayadequateattentiontothefollowinginherentlimitationsofinternalcontrols：(1)Thedesignandimplementationofinternalcontrolsarerestrictedbytheprincipleofcostandbenefit;(2)Internalcontrolstendtobedirectedatroutinebusinessactivities;(3)Evenperfectlydesignedinternalcontrolsmaynotoperateeffectivelyduetohumancarelessness，distraction，mis-judgementandthemisunderstandingofinstructions;(4)Internalcontrolsmaybecircumventedthroughthecollusionbyrelevantpersonswithpartiesinsideoroutsidetheentity;(5)Internalcontrolsmaybecircumventedwhenapersonresponsibleforexercisinganinternalcontrolabusesthatresponsibilityorsubmitstoexternalpressure;and(6)Internalcontrolsmaydeteriorateorbecomeineffectiveduetochangesintheoperatingenvironmentandthenatureofthebusiness.Article11Whenpreparing...
