内部控制与审计风险（英） Chapter1Generalprovisions Article1 ThisstandardispreparedinaccordancewiththeGeneralIndependentAuditingStandardtoestablishstandardsforCertifiedPublicAccountants(“CPAs”)onthestudyandevaluationofanentity'sinternalcontrolsintheauditoffinancialstatements，toassessauditrisk，toimproveauditefficiencyandtoensureahighstandardofprofessionalwork. Article2 Theterm“internalcontrols”inthisstandardreferstothepoliciesandproceduresformulatedandimplementedbyanentitywithaviewtoensuringtheefficientconductofthebusinessactivities，safeguardingassets，preventing，detectingandcorrectingerrorandfraud，andensuringthetruthfulness，legitimacyandcompletenessofaccountinginformation. Internalcontrolsincludethecontrolenvironment，accountingsystemsandcontrolprocedures. Article3 Theterm“auditrisk”inthisstandardreferstothepossibilityoftheCPAexpressinganinappropriateauditopinionafterperforminganaudit，whenthefinancialstatementscontainmaterialmisstatementsoromissions.Auditriskincludesinherentrisk，controlriskanddetectionrisk. Article4 Unlessotherwisespecified，CPAsshouldrefertothisstandardinperformingauditworkotherthantheauditoffinancialstatements. Chapter2Generalprinciples Article5 Whenpreparingtheauditplan，theCPAshouldstudyandevaluatetheentity'sinternalcontrols. Article6 TheCPAshouldperformcompliancetestsonanyinternalcontrols，whichareintendedtobereliedupon，todeterminetheimpactonthenature，timingandextentofthesubstantivetests. Article7 TheCPAshouldmaintainprofessionalscepticism，applyprofessionaljudgementreasonablytoassesstheauditriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel. Article8 TheCPAshoulddocumenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers. Chapter3Internalcontrols Article9 Itistheaccountingresponsibilityoftheentity'smanagementtoestablishsoundinternalcontrols.Therelevantinternalcontrolsshouldgenerally： (1)ensurethatbusinessactivitiesareconductedinaccordancewithappropriateauthorization; (2)ensurethatalltransactionsandeventsarepromptlyrecordedatthecorrectamount，intheappropriateaccountsandintheproperaccountingperiod，toenablepreparationoffinancialstatementsinaccordancewiththerelevantrequirementsoftheaccountingstandards; (3)ensurethataccesstoandhandlingofassetsandrecordsarepermittedonlyinaccordancewithappropriateauthorization;and (4)ensurethatassetsrecordedarereconciledwiththephysicalassetsatregularintervals. Article10 Whendeterminingthereliabilityofinternalcontrols，theCPAshouldmaintainprofessionalscepticismandpayadequateattentiontothefollowinginherentlimitationsofinternalcontrols： (1)Thedesignandimplementationofinternalcontrolsarerestrictedbytheprincipleofcostandbenefit; (2)Internalcontrolstendtobedirectedatroutinebusinessactivities; (3)Evenperfectlydesignedinternalcontrolsmaynotoperateeffectivelyduetohumancarelessness，distraction，mis-judgementandthemisunderstandingofinstructions; (4)Internalcontrolsmaybecircumventedthroughthecollusionbyrelevantpersonswithpartiesinsideoroutsidetheentity; (5)Internalcontrolsmaybecircumventedwhenapersonresponsibleforexercisinganinternalcontrolabusesthatresponsibilityorsubmitstoexternalpressure;and (6)Internalcontrolsmaydeteriorateorbecomeineffectiveduetochangesintheoperatingenvironmentandthenatureofthebusiness. Article11 Whenpreparingtheauditplan，theCPAshouldunderstandthedesignandoperatingconditionsoftheentity'sinternalcontrols. Whendeterminingthenature，timingandextentoftheauditprocedureswhichshouldbeperformedtounderstandtheinternalcontrols，theCPAshouldmainlyconsiderthefollowingfactors： (1)thesizeandbusinesscomplexityoftheentity; (2)thetypeandcomplexityoftheentity'sdataprocessingsystem; (3)auditmateriality; (4)thetypeofrelevantinternalcontrols; (5)thedocumentationofrelevantinternalcontrols;and (6)theresultoftheassessmentofinherentrisk. Article12 Inunderstandingtheinternalcontrols，theCPAshouldmakereasonableuseofpreviousauditexperience.Withregardtosignificantinternalcontrols，generallytheCPAmayalsoperformthefollowingprocedures： (1)makeenquiriesoftheentity'srelevantpersonsandinspecttherelevantinternalcontroldocumentation; (2)inspectthedocumentsandrecordsgeneratedbytheinternalcontrols; (3)observetheentity'sbusinessactivitiesandtheoperatingconditionsoftheinternalcontrols;and (4)choosecertaintypicaltransactionsandeventsandperformwalkthroughtestsonthem. Article13 TheCPAshouldobtainandunderstandingofthecontrolenvironmentsufficienttoassesstheattitudes，awarenessandactionsoftheentity'smanagementregardinginternalcontrolsandtheirimportance. Majorfactorsaffectingthecontrolenvironmentinclude： (1)philosophy，methodsandstyleofmanagement; (2)organisationalstructureandmethodsofassigningauthorityandresponsibility;and (3)thecontrolsystem. Article14 TheCPAshouldobtainanunderstandingoftheaccountingsystemsufficienttoidentifyandunderstand： (1)themajorclassesoftransactionsandactivitiesoftheentity; (2)howmajorclassesoftransactionsandactivitiesareinitiated; (3)significantsupportingdocuments，accountingrecordsanditemsinthefinancialstatements;and (4)theaccountingandfinancialreportingprocessforsignificanttransactionsandevents. Article15 TheCPAshouldobtainanunderstandingofthefollowingmajorcontrolproceduressufficienttodeterminetherelevantauditproceduresreasonably： (1)theauthorisationoftransactions; (2)theassignmentofresponsibility; (3)thecontrolofsupportingdocumentsandrecords; (4)accesstoassetsanduseofrecords;and (5)anyindependentchecking. Article16 Internalauditisanimportantcomponentoftheentity'scontrolsystem.TheCPAshouldconsiderthefollowingfactorswhenstudyingandevaluatingthequalityoftheinternalauditworktodeterminewhethertorelyontheresultsoftheinternalauditwork： (1)theindependenceoftheinternalauditors; (2)theexperienceandcompetenceoftheinternalauditors; (3)thenature，timingandextentoftheinternalauditprocedures; (4)thesufficiencyandappropriatenessoftheauditevidenceobtainedbytheinternalauditors;and (5)themeritplacedontheinternalauditworkbythemanagement. Article17 TheCPAmayusevariousmethodssuchasnarrativedescriptions，questionnaires，checklists，flowchartsetc.tounderstandandevaluateinternalcontrolsandshouldincludethemintheauditworkingpapers. Article18 TheCPAshouldinformtheentity'smanagementofmaterialinternalcontrolweaknessesidentifiedduringtheaudit.Ifnecessary，amanagementlettermaybeissued. Chapter4Auditrisk Article19 Indevelopingtheoverallauditplan，theCPAshouldassessinherentriskatthefinancialstatementlevel.Inherentriskreferstothesusceptibilityofanaccountbalance，orclassoftransactions，tomaterialmisstatementsoromissions，eitherindividuallyorwhenaggregatedwithmisstatementsoromissionsinotheraccountbalancesorclassesoftransactions，assumingthattherewerenorelevantinternalcontrols. Article20 Indevelopingthedetailedauditplan，theCPAshouldconsidertheimpactoftheassessmentofinherentriskonthematerialaccountbalancesorclassesoftransactionsattheassertionlevel，ordirectlyassumethatinherentriskishighfortheassertion. Article21 TheCPAshouldexerciseprofessionaljudgementreasonablyandconsiderthefollowingfactorswhenassessinginherentrisk： (1)theintegrityandcompetenceofmanagement; (2)anychangesinmanagement，especiallythefinancialstaff; (3)anyunusualpressuresonmanagement; (4)thenatureofbusiness; (5)thecircumstancesandfactorsaffectingtheindustryinwhichtheentityoperates; (6)financialstatementitemslikelytobesusceptibletomisstatements; (7)thecomplexityofimportanttransactionsandeventswhichmightrequireusingtheworkofanexpert; (8)thedegreeofestimationandjudgementinvolvedindeterminingaccountbalances; (9)thesusceptibilityofassetstolossormisappropriation; (10)theoccurrenceofunusualorcomplextransactionsduringtheaccountingperiod，particularlyneartheaccountingperiodend;and (11)thesusceptibilityoftransactionsandeventstoomissionsintheroutineaccountingprocess. Article22 Afterunderstandingtheinternalcontrolsandassessinginherentrisk，theCPAshouldmakeapreliminaryassessmentofcontrolrisk，attheassertionlevel，foreachmaterialaccountbalanceorclassoftransactions.Controlriskreferstothepossibilitythatamisstatementoromissionthatcouldoccurinanaccountbalanceorclassoftransactions，eitherindividuallyorwhenaggregatedwithmisstatementsoromissionsinotheraccountbalancesorclassesoftransactions，willnotbeprevented，detectedorcorrectedbytheinternalcontrols. Article23 TheCPAshouldassessthecontrolriskofmaterialaccountbalancesorclassesoftransactionsatahighlevel，forsomeorallassertions，whenoneormoreofthefollowingsituationsoccurs： (1)theentity'sinternalcontrolsarenoteffective; (2)itisdifficultfortheCPAtoassesstheeffectivenessofinternalcontrols;or (3)theCPAdoesnotplantoperformcompliancetests. Article24 Whenmakingapreliminaryassessmentofcontrolriskforafinancialstatementassertion，theCPAshouldnotassessthecontrolriskatahighlevelwhen： (1)relevantinternalcontrolsarelikelytoprevent，detectorcorrectmaterialmisstatementsoromissions;and (2)theCPAplanstoperformcompliancetests. Article25 iftheCPAplanstorelyontheinternalcontrols，heshouldperformcomplianceprocedurestoassessthecontrolrisk.Thelowerthepreliminaryassessmentofcontrolrisk，themoreevidencetheCPAshouldobtaintoshowthatinternalcontrolsaresuitablydesignedandoperatingeffectively. Article26 TheCPAmayperformthefollowingcomplianceprocedures： (1)inspectionofdocumentssupportingtransactionsandevents; (2)enquiriesabout，andobservationof，internalcontroloperationswhichleavenoaudittrail;and (3)reperformanceofrelevantinternalcontrolprocedures. Article27 Whenoneormoreofthefollowingsituationsoccurs，theCPAmaydirectlyperformsubstantiveprocedureswithoutperformingcompliancetests： (1)therelevantinternalcontrolsdonotexist; (2)eventhoughtherelevantinternalcontrolsexist，theCPA，throughpreliminarystudy，discoversthattheinternalcontrolsdonotoperateeffectively;or (3)compliancetestsrequiremoreworkthanthereductionofsubstantiveteststhatwouldhavebeenachievedbyperformingcompliancetests. Article28 Basedontheresultsofthecompliancetests，theCPAshouldassesswhetherthedesignandoperationoftheinternalcontrolsareinlinewiththeconclusiondrawnfromthepreliminaryassessmentofcontrolrisk.Iftherearediscrepancies，theassessedlevelofcontrolriskshouldberevisedandthenature，timingandextentofsubstantiveproceduresshouldbemodifiedaccordingly. Article29 Inacontinuingengagement，theCPAmaymakeuseoftheinformationrelatingtothestudyandevaluationofinternalcontrolsobtainedinpriorperiods，butwillneedtoupdateit. Article30 TheCPAshouldunderstandwhethertheinternalcontrolswereappliedconsistentlythroughouttheaccountingperiodbeingaudited.Iftherewereobviouschanges，theCPAshouldconsidertestingthemseparately. Article31 Ifcompliancetestshavebeenperformedintheinterimaudit，theCPA，beforedecidingtorelyentirelyontheirresults，shouldconsiderthefollowingfactorstoobtainfurtherauditevidencefortheperiodbetweeninterimperiodendandfinalperiodend： (1)theconclusiondrawnfromthecompliancetestsintheinterimaudit; (2)thelengthoftheremainingperiodaftertheinterimaudit; (3)anychangesininternalcontrolsaftertheinterimaudit; (4)thenatureandamountofthetransactionsandactivitieswhichoccurredaftertheinterimaudit;and (5)thesubstantiveprocedurestobeperformed. Article32 Beforeconcludingtheaudit，theCPAshould，basedontheresultsofsubstantivetestsandotherauditevidence，makeafinalassessmentofthecontrolriskandcheckwhetheritisinlinewiththeconclusiondrawnfromthepreliminaryassessmentoftherisk.Ifnot，theCPAshouldconsiderwhetheradditionalrelevantauditproceduresshouldbeperformed. Article33 Ascontrolriskandinherentriskarerelated，theCPAshouldmakeanoverallassessmentofinherentriskandcontrolrisk，andusetheresultasthebasisfortheassessmentofdetectionrisk. Detectionriskreferstothepossibilitythatsubstantivetestswillnotdetectamisstatementoromissionthatexistsinanaccountbalanceorclassoftransactionsthatcouldbematerial，eitherindividuallyorwhenaggregatedwithmisstatementsoromissionsinotheraccountbalancesorclassesoftransactions. Theassessmentofinherentriskandcontrolriskhasadirectimpactontheassessmentofdetectionrisk.Forhigherlevelsofinherentriskandcontrolrisk，theCPAshouldperformmoredetailedsubstantiveproceduresandshouldalsoconsidertheirnature，timingandextenttoreducethedetectionrisktoanacceptablelevel. Article34 Regardlessoftheresultoftheassessmentofinherentriskandcontrolrisk，theCPAshouldperformsubstantivetestsonallmaterialaccountbalancesorclassesoftransactions. Article35 If，afterperformingrelevantauditprocedures，theCPAstillbelievesthatdetectionriskregardinganassertionforamaterialaccountbalanceorclassoftransactionscannotbereducedtoanacceptablelevel，theCPAshouldexpressaqualifiedopinionoradisclaimerofopinion. Article36 Theinternalcontrolsinsmallbusinessesareusuallyweaker，resultinginhigherinherentriskandcontrolrisk.TheCPAshouldheavilyorentirelyrelyonsubstantiveprocedurestoobtainauditevidenceinordertoreducethedetectionrisktoanacceptablelevel. Chapter5Supplementaryprovisions Article37 TheChineseInstituteofCertifiedPublicAccountantsisresponsiblefortheinterpretationofthisstandard. Article38 Thisstandardtakeseffectfrom1January1997.
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