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）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-judgementa...
