信息技术中的风险基础审计【外文翻译】.doc

1、1外文文献翻译译文原文IMPLEMENTINGTHEITRELATEDASPECTSOFRISKBASEDAUDITINGSTANDARDSASSESSINGRISKOFMATERIALMISSTATEMENTGAININGATHOROUGHUNDERSTANDINGOFTHEROLEOFITFORFINANCIALPURPOSESWILLENABLEANAUDITORTOEFFECTIVELYUNDERSTANDHOWITIMPACTSINHERENTRISKANDCONTROLRISKOR,WHENCOMBINED,RISKOFMATERIALMISSTATEMENTINTURN,UNDE

2、RSTANDINGTHERISKOFMATERIALMISSTATEMENTISAPREREQUISITETOENABLINGANAUDITORTODESIGNANDPERFORMFURTHERAUDITPROCEDURESTOREDUCEOVERALLAUDITRISKTOANAPPROPRIATELYLOWLEVELASSESSINGITRELATEDRISKOFMATERIALMISSTATEMENTINVOLVESACONSIDERATIONOFTHEFOLLOWING1、INHERENTRISKANAUDITORMUSTDETERMINEIFTHEITAPPLICATIONREPRE

3、SENTSAMATERIALINHERENTAUDITRISKTOONEORMOREFINANCIALSTATEMENTASSERTIONSORTHELEVELOFFINANCIALSTATEMENTRISKTHEAFFECTEDASSERTIONSMUSTBEIDENTIFIED,ASWELLASTHETYPEOFRISKINHERENTAUDITRISKISAFFECTEDBYPOTENTIALRELIANCEONFINANCIALLYRELEVANTOUTPUTEG,REPORTBALANCES,JOURNALENTRIESUPLOADEDTOTHEGENERALLEDGEROFTHEA

4、PPLICATIONFORAUDITPURPOSESFOREXAMPLE,IFTHEAUDITTEAMCONCLUDESTHEREISNONEEDTORELYONTHEOUTPUTOFANAPPLICATIONFORAUDITPURPOSES,THEAUDITRISKISLOWORNONEXISTENTANAUDITORSHOULDALSODETERMINETHELEVELASSERTIONORFINANCIALSTATEMENTOFTHEINHERENTRISKANDTHETYPEOFRISKERROR,FRAUD,ORBOTH2、CONTROLSDESIGNEDTOMITIGATERISK

5、ANAUDITORSHOULDIDENTIFYCONTRPERATIONTOMITIGATETHESEINHERENTRISKSIDENTIFIEDDURINGTHEUNDERSTANDINGPHASETHATAREDESIGNEDANDPLACEDINOPERATIONTOMITIGATETHESEINHERENTRISKS3、CONTROLRISKASSESSMENTANAUDITORSHOULDCONSIDERWHETHERTHEIDENTIFIEDCONTROLSIFDETERMINEDTOBEOPERATINGEFFECTIVELYWOULDADEQUATELYPREVENTORDE

6、TECTTHEINHERENTRISKSIDENTIFIEDTHISASSESSMENTWOULDCONSIDERFACTORSFORWHETHERTHECONTROLSARE2SUITABLYDESIGNEDTOMITIGATETHEINHERENTRISKSPLACEDINOPERATIONACONTROLISSUITABLYDESIGNEDIFITPROVIDESREASONABLEASSURANCETHATTHERISKITISINTENDEDTOMITIGATEWILLBEPREVENTEDORDETECTEDAMANUALLYPERFORMEDCONTORLCANBEPLACEDI

7、NOPERATIONIFITCANBEDETERMINEDTHATTHEPERSONSRESPONSIBLEFOREXECUTIONOFTHECONTROLUNDERSTANDANDARECAPABLEOFFULFILLINGTHEIRRESPONSIBILITIESFOREXAMPLE,AWALKTHROUGHREVIEWOFASTANDARDOPERATINGPROCEDURESHOULDCONFIRMTHATTHEINDIVIDUALRESPONSIBLEFORTHECONTROLUNDERSTANDSHERCONTROLRESPONSIBILITIESANDISCAPABLEOFFUL

8、FILLINGTHOSERESPONSIBILITIESITCANBEDETERMINEDTHATAUTOMATEDCONTROLSAREPLACEDINOPERATION,BYGATHERINGEVIDENCETHATTHECONTROLISDEPLOYEDEG,SCREENSHOTSOFPERSONSWITHADMINISTRATIVEACCESSRIGHTSFORMOREINFORMATIONONTHERISKOFMATERIALMISSTATEMENTFORMULA,SEEDONALDKMCCONNELL,JR,ANDCHARLESHSCHWEIGER,IMPLEMENTINGTHEN

9、EWASBRISKASSESSMENTAUDITSTANDARDS,THECPAJOURNAL,JUNE2007SINCETHEPROMULGATIONOFTHERISKBASEDAUDITINGSTANDARDS,AUDITORSCANNOLONGERCHOOSETODEFAULTANASSESSMENTOFCONTROLRISKATTHEMAXIMUMINSTEAD,ANAUDITORMUSTEVALUATESOMEKEYCONTROLAREASINORDERTOCONCLUDETHATTHECURRENTCONTROLENVIRONMENT,INGENERALANDSPECIFICCON

10、TROLS,REQUIRESAMAXIMUMASSESSMENTOFCONTROLRISKONEEXAMPLEOFWHENITCOULDREPRESENTANINHERENTRISKOFMATERIALMISSTATEMENTATTHEFINANCIALSTATEMENTLEVELWOULDBEANENTITYUSINGFINANCIALAPPLICATIONSTHATAREHIGHLYCUSTOMIZEDANDSUBJECTTOFREQUENT,SIGNIFICANTMODIFICATIONTOASSESSCONTROLRISKATTHEFINANCIALSTATEMENTLEVEL,ANA

11、UDITORWOULDDETERMINEIFTHEENTITYHASCONTROLSTHAT,IFDEPLOYEDANDOPERATINGEFFECTIVELY,COULDLIMITACCESSTOFINANCIALDATAANDFINANCIALPROGRAMSTOAUTHORIZEDPERSONNELUNDERAUTHORIZEDCIRCUMSTANCESCONTROLRISKWOULDBELOWEREDBYTHEEXISTENCEOFCONTROLSOVERADMINISTRATIVEACCESSTOTHEITENVIRONMENT,ASWELLASCONTROLSOVERTHEPROC

12、ESSWHEREBYCHANGESAREAUTHORIZED,DEVELOPED,ANDEPLOYEDTOFINANCIALAPPLICATIONSCONTROLSARETRADITIONALLYDIVIDEDINTOTWOCATEGORIESGENERALCONTROLSANDAPPLICATIONCONTROLSCONTROLACTIVITIESINTHESETWOCATEGORIESCOULDBEMANUAL,3AUTOMATED,ORAHYBRIDOFTHETWOAPPLICATIONCONTROLSINCLUDEACTIVITIESSUCHASAUTHORIZATION,DOCUME

13、NTATION,SEGREGATIONOFDUTIES,SAFEGUARDINGOFASSETS,ANDREVIEWSANDRECONCILIATIONSTHEMANUALPROCEDURESFORTHESECONTROLACTIVITIESOFTENRELYONAUTOMATEDCONTROLSONEEXAMPLEOFWHENITCOULDREPRESENTANINHERENTRISKOFMATERIALMISSTATEMENTATTHEASSERTIONLEVELWOULDBEWHENTHEENTITYUSESACUSTOMIZEDAPPLICATIONFORBOTHSERVICEPROV

14、ISIONINGANDBILLINGASWELLASDETERMININGREVENUERECOGNITIONTOASSESSCONTROLRISKATTHEASSERTIONLEVEL,ANAUDITORWOULDDETERMINEIFTHEENTITYHASCONTROLSTOLIMITACCESSTOALLASPECTSOFTHISAPPLICATIONEXAMPLESOFCONTROLSTOLOWERTHEASSERTIONLEVELRISKINCLUDETHEFOLLOWING,WHETHERAUTOMATEDORMANUAL,WHICHOPERATEATTHETRANSACTION

15、LEVELWITHTHEOBJECTIVESOFENSURINGTHEFOLLOWING1、PROPERAUTHORIZATIONISOBTAINEDTOINITIATEANDENTERTRANSACTIONS2、APPLICATIONSAREPROTECTEDFROMUNAUTHORIZEDACCESS3、USERSAREONLYALLOWEDACCESSTOTHEDATAANDFUNCTIONSINANAPPLICATIONTHATTHEYAREPERMITTEDTOUSE4、ERRORSINTHEOPERATIONOFANAPPLICATIONWILLBEPREVENTEDORDETEC

16、TEDANDCORRECTEDINATIMELYMANNER5、APPLICATIONPROCESSINGOPERATESASINTENDED6、APPLICATIONOUTPUTISPROTECTEDFROMUNAUTHORIZEDACCESSORDISCLOSURE7、RECONCILIATIONACTIVITIESAREIMPLEMENTEDWHENAPPROPRIATETOENSURETHATINFORMATIONISCOMPLETEANDACCURATE8、HIGHRISKTRANSACTIONSAREAPPROPRIATELYCONTROLLEDOTHEREXAMPLESOFAPP

17、LICATIONCONTROLSTHATAFFECTASSERTIONSINCLUDETHEFOLLOWING（1）INPUTCONTROLSEG,EDITCHECKS,VALIDATINGDATAINPUTSFORRECORDINGSALESTRANSACTIONSAFFECTTHEREVENUEACCOUNTANDASSERTIONSOFEXISTENCE,OCCURRENCE,ANDACCURACY（2）PROCESSINGCONTROLS,SUCHASAUTOMATICCALCULATIONSBETWEENINVENTORYANDCOSTOFGOODSSOLD,AFFECTTHECOS

18、TOFGOODSSOLDACCOUNTANDASSERTIONSOFACCURACYORVALUATION4（3）APPLICATIONCONTROLSOVERBILLINGFORSERVICESWHEREINVOICESAREAUTOMATICALLYGENERATEDFROMWORKPERFORMEDEG,TIMEANDBILLINGSYSTEMAFFECTTHEREVENUEACCOUNTANDASSERTIONSOFEXISTENCE,OCCURRENCE,ANDACCURACY（4）APPLICATIONCONTROLSFORCALCULATINGCOMMISSIONSWHERETH

19、EFORMULAISCOMPLEXAFFECTTHECOMMISSIONSEXPENSEACCOUNTASSERTIONSOFVALUATIONANDPOSSIBLYEXISTENCEOROCCURRENCEDETERMININGWHETHERFURTHERAUDITPROCEDURESARENEEDEDBEFORECONDUCTINGTHERISKASSESSMENTPHASEPROCEDURESANDSTAFFINGTHEAUDITTEAM,ANAUDITPARTNERORMANAGERSHOULDSTRATEGICALLYDETERMINETHENEEDFORASUBJECTMATTER

20、EXPERTIE,ANITAUDITORTOADEQUATELYCOMPLYWITHTHETECHNICALSTANDARDSGENERALLYSPEAKING,THATDECISIONISRELATEDTOTHECLIENTSLEVELOFITSOPHISTICATION,SOMETHINGORIGINALLYDESCRIBEDINSAS94WHENACOMPANYHASALOWLEVELOFITSOPHISTICATION,ITISPOSSIBLETHATTHEAUDITTEAMDOESNOTHAVETOEMPLOYANITAUDITORLIKEWISE,WHENTHELEVELOFITS

21、OPHISTICATIONISHIGH,ANITAUDITORISPROBABLYNECESSARYTOCOMPLYWITHTHERISKBASEDAUDITINGSTANDARDSACENTRALTHEMEOFTHERISKBASEDAUDITSTANDARDSISITERATIVEPLANNINGAKEYCOMPONENTOFRISKBASEDAUDITSISTHEITRISKASSESSMENTDELIVERABLE,WHICHISCONSIDEREDBYTHEAUDITTEAMWHENDETERMININGWHAT,IFANY,FURTHERAUDITPROCEDURESARENEED

22、EDINORDERTOSUFFICIENTLYLOWERAUDITRISKTOANACCEPTABLELEVELTHERISKBASEDAUDITINGSTANDARDSCLEARLYADVOCATECONTINUOUSPLANNINGWITHRESPECTTONEWINFORMATIONDISCOVEREDDURINGTHEAUDITTHERISKASSESSMENTPHASEACTIVITIESANDREPORT,HOWEVER,ARESTATICTHEITRISKASSESSMENTMAYIDENTIFYCONTROLSTHAT,IFDETERMINEDTHROUGHTESTINGTOB

23、EOPERATINGEFFECTIVELY,COULDREDUCEAUDITRISKFORONEORMOREASSERTIONSASWELLASTHEFINANCIALSTATEMENTLEVELTHEREFORE,IFANAUDITORISTOLEVERAGETHISOPPORTUNITYTOGAINEFFICIENCIESINFURTHERAUDITPROCEDURESSUBSTANTIVEPROCEDURESBYPLACINGRELIANCEONCERTAINCONTROLS,THEITRISKASSESSMENTMUSTBEPRODUCEDEARLYENOUGHEG,THESECOND

24、ORTHIRDQUARTERTOBECONSIDEREDDURINGTHEAUDITPLANNINGPROCESSANDTHEAUDITPROCESSESMUSTBEINTEGRATEDDURINGTHISSTEP,THEITAUDITORSRISKASSESSMENTREPORTSHOULDBECOMEAKEYANDACTIVECOMPONENTOFAUDITPLANNINGTHEGOALISTODETERMINEIFANYFURTHERAUDIT5PROCEDURESARENEEDEDWITHRESPECTTOITANDRISKSOFMATERIALMISSTATEMENTTHEDETER

25、MINATIONINTHISSTEPISBASEDONWHETHERSIGNIFICANTRISKSOFMATERIALMISSTATEMENTEXIST,WHETHERTHEYARERELATEDTOIT,ANDWHETHERCONTROLRISKISLESSTHANTHEMAXIMUMSEEEXHIBIT1IFTHOSECONDITIONSAREMET,THENFURTHERAUDITPROCEDURESARENECESSARYWITHRESPECTTOTHATSPECIFICSETOFCIRCUMSTANCESTHATSPECIFICRISK,SPECIFICLEVELOFRISK,OR

26、SPECIFICCONTROLANDTHATSPECIFICCLASSOFTRANSACTIONS,ACCOUNTBALANCES,ORPRESENTATIONANDDISCLOSUREASPECIALCASEEXISTSWHENTHEAUDITPLANINCLUDESCOMPUTERGENERATEDINFORMATIONWHENEVERANYFURTHERAUDITPROCEDURESAREPERFORMEDUSINGINFORMATIONPROVIDEDBYTHEENTITYSINFORMATIONSYSTEM,ANAUDITORSHOULDOBTAINADEQUATEEVIDENCEA

27、BOUTTHEACCURACYANDCOMPLETENESSOFTHEINFORMATIONPROVIDEDTHATIS,THEREISANEEDTOBEASSUREDOFTHEINFORMATIONPROVIDED,BASEDONTHESPECIFICCONTROLSASSOCIATEDWITHTHECOMPUTERGENERATEDREPORTTHATWILLBEUSEDINSUBSTANTIVEPROCEDURESEGAPRINTOUTOFACCOUNTSRECEIVABLESUBSIDIARYBALANCESTOBEUSEDINSUBSTANTIVEPROCEDURESDESIGNED

28、AROUNDTHEMINTHISSPECIALCASE,THEREFORE,THEREISANEEDFORSPECIFICANDNECESSARYTESTSOFCONTROLSINFURTHERAUDITPROCEDURES,REGARDLESSOFTHESCOPEOFTHERISKASSESSMENTPROCESSESORTHEOUTCOMESTHEREOFSEESAS110ANDTHEITECWHITEPAPER,SECTION227IFNOSIGNIFICANTRISKSOFMATERIALMISSTATEMENTRELATEDTOITAREDETERMINEDTOEXIST,THENN

29、OFURTHERAUDITPROCEDURESARENECESSARYSEEEXHIBIT1WHENTESTINGITCONTROLSCANIMPROVEAUDITEFFICIENCYACOMMONSOURCEOFRISKOFMATERIALMISSTATEMENTOCCURSWHENTHEINVENTORYACCOUNTBALANCEOFABUSINESSISMATERIALANDTHEBUSINESSRELIESONITSINFORMATIONSYSTEMTODETERMINEINVENTORYVALUESDEPENDINGUPONTHESPECIFICFUNCTIONSPERFORMED

30、BYTHEITSYSTEM,ITISPOSSIBLETHATITREPRESENTSARISKOFMATERIALMISSTATEMENTTOTHEEXISTENCEANDVALUATIONASSERTIONSDEPENDINGUPONOTHERFACTORS,THESOURCEOFTHERISKCOULDBEERRONEOUSEG,RELATEDTODATAMANAGEMENTANDCALCULATIONACCURACYORFRAUDDRIVENASPARTOFTHEACTIVITIESTOUNDERSTANDTHEROLEOFITFORTHEINVENTORYTRANSACTIONCLAS

31、SEG,TRANSACTIONWALKTHROUGH,ANAUDITORSHOULDIDENTIFYHOWTHETRANSACTIONSAREAUTHORIZED,INITIATED,PROCESSED,AND6REPORTED,ANDALSOWHICHCONTROLSAREFUNCTIONINGWITHINTHESYSTEMIE,APPLICATIONCONTROLSINTHOSEINSTANCESWHERETHEAUDITORGAINSEVIDENCETHATRELEVANTAPPLICATIONCONTROLSAREFUNCTIONINGPROPERLYEG,CALCULATIONSAR

32、ECORRECT,ACCESSRIGHTSAREVALIDATED,DATAENTRYISVALIDATED,ANAUDITORWOULDALSODETERMINEWHICHSUPPORTINGGENERALCONTROLSWOULDPROTECTTHEINTEGRITYOFTHEAPPLICATIONINTHISCASE,THEINVENTORYMANAGEMENTAPPLICATIONGENERALCONTROLDEPENDENCIESWILLVARYDEPENDINGUPONTHENATUREOFTHEAPPLICATIONANDHOWITISMANAGED,BUTITTYPICALLY

33、INVOLVESMANAGEMENTOFTHERIGHTTOACCESSANDMAKECHANGESINTHISCOMMONEXAMPLE,THEAUDITORSHOULDCONSIDERTESTINGGENERALCONTROLSFORTHEINVENTORYMANAGEMENTAPPLICATIONINCONJUNCTIONWITHTHEEVIDENCEGAINEDDURINGTHEUNDERSTANDINGOFTHETRANSACTIONCYCLE,INCONJUNCTIONWITHSUBSTANTIVEPROCEDURES,ASAMOREEFFICIENTAPPROACHTOLOWER

34、INGAUDITRISKTHANEXCLUSIVELYRELYINGONSUBSTANTIVEPROCEDURESCONTROLTESTINGWILLVARYDEPENDINGUPONTHEINHERENTRISKS,BUTITCOULDINCLUDETESTSTOCONFIRMTHATCHANGESTOTHEAPPLICATIONAREAUTHORIZEDANDTESTEDBEFOREBEINGPLACEDINTOPRODUCTION,ORTESTSTOCONFIRMTHATONLYAUTHORIZEDPERSONNELHAVEACCESSTOPROGRAMSANDDATARELEVANTT

35、OTHEIRJOBSDESIGNINGANDPERFORMINGFURTHERAUDITPROCEDURESONCETHEAUDITTEAMHASDETERMINEDTHENEEDFORFURTHERAUDITPROCEDURES,THOSEPROCEDURESSHOULDBEDEVELOPEDTODIRECTLYADDRESSTHESPECIFICCIRCUMSTANCESREGARDINGTHEITRELATEDRISKOFMATERIALMISSTATEMENTTHEPROCEDURESTHEMSELVESWOULDBETESTSOFCONTROLSAND/ORSUBSTANTIVEPR

36、OCEDURESITISQUITEPOSSIBLETHATTHEDESIGNOFTHESEPROCEDURESCOULDLEADTOAUDITPLANEFFICIENCIES,BUTITSHOULDCERTAINLYLEADTOAUDITEFFECTIVENESS,ASDESCRIBEDINSAS110,PERFORMINGAUDITPROCEDURESINRESPONSETOASSESSEDRISKSANDEVALUATINGTHEAUDITEVIDENCEOBTAINEDTHEREISINFORMATIONINTHEENTITYSSYSTEMSTHATCANBEUSEFULINTHEPER

37、FORMANCEOFSUBSTANTIVEPROCEDURESTHUSTHEREISANOPPORTUNITYTOLEVERAGEIT,SUCHASCAATTS,INSUPPORTOFSUBSTANTIVEPROCEDURESCAATTSMAYBEUSEDTOFACILITATETESTSOFDETAILSOFTRANSACTIONS,ACCOUNTBALANCES,ANDDISCLOSURESBASICALLY,THEAUDITPLANADDRESSESTHENATURE,EXTENT,ANDTIMINGOFANYFURTHER7AUDITPROCEDURESSEESAS110THESEAU

38、DITPROCEDURESWILLBEDIRECTEDATTHOSERISKS,ANDTHESTRENGTHORCOMPLEXITYOFTHEPROCEDURESHOULDHAVEACOMPOSITELEVELOFSTRENGTHEQUIVALENTTOTHEASSESSEDLEVELOFRISKIFANITRELATEDRISKOFMATERIALMISSTATEMENTEXISTSATANASSESSEDLEVELOFHIGH,THENAHIGHSTRENGTHORCOMPLEXPROCEDURE,ORSETOFPROCEDURES,ISNECESSARYTOREDUCETHATRISKT

39、OANACCEPTABLELEVELFOREXAMPLE,FURTHERAUDITPROCEDURESMAYINCLUDEATESTOFCONTROLSCOMBINEDWITHSOMESUBSTANTIVETESTINORDERTOGAINASSURANCETHATTHERELATEDFINANCIALREPORTINGINFORMATIONISNOTMATERIALLYMISSTATEDINTHISCASE,ITMAYBETHATASINGLESUBSTANTIVETESTORTESTOFCONTROLSWOULDBESUFFICIENTTOGAINANADEQUATELEVELOFASSU

40、RANCEINADDITIONTOTHENATURE,EXTENT,ANDTIMINGISSUES,THEAUDITTEAMSHOULDCONSIDERTHERELEVANCEOFPROPERPERIODAUDITEVIDENCEANDSAMPLINGGUIDANCEWHENDEVELOPINGTHEAUDITPLANONCETHEDESIGNISCOMPLETE,ANAUDITORPERFORMSTHOSEPROCEDURES,CAPTURESTHEAUDITEVIDENCE,ANDADDSTHERESULTSTOTHEAUDITWORKPAPERSSEEEXHIBIT1EVALUATING

41、AUDITFINDINGS,AUDITEVIDENCE,ANDCONTROLDEFICIENCIESDURINGALLOFTHEABOVEPHASES,ANITAUDITORISCONTINUALLYGAININGANUNDERSTANDINGOFTHEENTITYSENVIRONMENT,ESPECIALLYITSCONTROLSASAFUNCTIONOFTHEFINANCIALAUDIT,SAS112SAS115SUPERSEDED112ASOFDECEMBER15,2009REQUIRESANAUDITORTOREPORTCERTAINCONTROLDEFICIENCIESTHEENTI

42、REAUDITTEAMSHOULDDISCUSSTHEEVALUATIONOFAUDITFINDINGSINTHERISKASSESSMENTPHASE,AUDITPLANNINGPHASE,ANDFURTHERAUDITPROCEDURESPHASE,ALONGWITHTHEAUDITEVIDENCEGATHEREDDURINGEACHPHASE,ANDEVALUATECONTROLDEFICIENCIESANAUDITORMUSTREPORTTHOSEASSESSEDASMATERIALWEAKNESSESORSIGNIFICANTDEFICIENCIESTOMANAGEMENTANDTH

43、OSECHARGEDWITHGOVERNANCESAS112/115ALISTOFSAMPLEWEAKNESSESISSHOWNINEXHIBIT2表格1FLOWCHARTOFITCONSIDERATIONFORRISKBASEDAUDITINGPROCESSESCONSIDERATIONKEYACTIVITIESDELIVERABLESFLOWCHARTOFITCONSIDERATIONSFORRISKBASEDAUDITINGPROCESSESPLANNINGITRISKASSESSMENTPROCEDURESASSESSTHEOVERALLSIGNIFICANCEOFITRELEVANT

44、TOTHEFINANCIALAUDITASSESSPOTENTIALFORERRORSASSESSPOTENTIALFORFRAUDASSESSENTITYLEVELCONTROLENVIRONMENTPLANNINGITRISKASSESSMENTPROCEDURESPLANNINGDOCUMENT8表格2EXAMPLESOFWEAKNESSESTHATCANPOTENTIALLYLEADTOMATERIALMISSTATEMENTINFORMATIONFLOWITAPPLICATIONSITORGANIZATIONALEFFECTIVENESSDESIGNOFITCONTROLSSIGNI

45、FICANCEOFITTOFINANCIALPROCESSESINHERENTRISKSERRORS,FRAUDEFFECTIVENESSOFDESIGNOFCONTROLSASSESSEDCONTROLRISKSGAINUNDERSTANDINGOFTHEITENVIRONMENTANDRELATEDCONTROLSSURVEYDOCUMENT,FLOWCHARTS,CONTROLSDOCUMENTATIONRISKASSESSMENTASSESSRISKOFMATERIALMISSTATEMENTREVIEWRISKASSESSMENTREPORTWITHAUDITTEAMMANAGEME

46、NTGAINAPPROVALOFRISKASSESSMENTREPORTANDAGREEMENTONANYFURTHERAUDITPROCEDURESAUDITPLANNINGUPDATEDPLANNINGDOCUMENTFAPNEEDEDNATURE,TIMING,ANDEXTENTRELEVANCYOFPRIORPERIODAUDITEVIDENCESAMPLINGGUIDANCEDESIGNFURTHERAUDITPROCEDURESAUDITPROGRAM,TESTPROCEDURESTESTSOFOPERATINGEFFECTIVENESSOFCONTROLSSUBSTANTIVEP

47、ROCEDURESCAATTSPERFORMFURTHERAUDITPROCEDURESAUDITWORKPAPERSSAS115GUIDANCEEVALUATEAUDITFINDINGSAUDITEVIDENCE,ANDCONTROLDEFICIENCIESFINDINGSANDRECOMMENDATIONS,MANAGEMENTLETTERCOMMENTSTHEUSEOFSPREADSHEETSTOPREPARETHEFINANCIALSTATEMENTSORCONSOLIDATEDFINANCIALSTATEMENTSCONTROLRISKISRELATEDTOTHEEASEWITHWH

48、ICHERRORSCANBEMADEANDTHEIRMAGNITUDEINVENTORYTRACKINGANDREPORTINGSYSTEMSTHATCALCULATETHECOSTOFGOODSSOLD,WHERETHEAPPLICATIONSOFTWAREHASBEENCHANGED,ORISFREQUENTLYCHANGED,ANDTHEINVENTORYORCOSTOFGOODSSOLDACCOUNTISMATERIALCONTROLRISKISDUETOTHEPOSSIBILITYOFUNAUTHORIZEDCHANGESTOTHEAPPLICATION,ORAUTHORIZEDCH

49、ANGESTHATCOULDCONTAINBUGS,BOTHOFWHICHCOULDLEADTOERRORSTHIRDPARTYVENDORSTHATPROVIDEKEYSERVICESTOANENTERPRISERESOURCEPLANNING9SOURCESCHROEDERDAM,SINGLETONTOMMIEIMPLEMENTINGTHEITRELATEDASPECTSOFRISKBASEDAUDITINGSTANDARDSJCPAJOURNAL,201076671一、翻译文章译文信息技术中的风险基础审计重大错报风险的评估深入了解IT（信息技术）在资金用途中的重要性，有利于审计师有效了解IT是如何影响固有风险和控制风险的（合并后的重大错报风险）。同时理解重大错报风险的评估是审计师设计和执行进一步审计程序以使总体审计风险下降到可接受水平的先决条件。信息技术的重大错报风险评估应考虑以下几个方面1、固有风险审计师必须确定在一个或多个财务报表风险评估中是否由于IT的应用产生了固有审计风险，这些受影响的风险评估和风险类型必须被识别。固有审计风险受到审计应用中有关数据输出（例如，明细账转到总账）的潜在影响。例如，如果审计师已经确定固有风险和风险类型（错误，虚假，或两者都有）的评估水平（财务报表的评估），同时审计组得出审计过程