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
