内部控制和审计风险(英文版)(doc 19页)
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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 entity's 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 entity's 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 professional scepticism， apply professional judgement reasonably to assess the audit risk and to design and perform relevant audit procedures in order to reduce the audit risk to an acceptable level.
Article 8
The CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers.
Chapter 3 Internal controls
Article 9
It is the accounting responsibility of the entity's management to establish sound internal controls. The relevant internal controls should generally：
(1) ensure that business activities are conducted in accordance with appropriate authorization;
内部控制和审计风险(英文版)(doc 19页)
