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中国注册会计师审计准则第1231号《针对评估的重大错报风险采取的应对措施》(以下简称第1231号准则)第八条对应当实施控制测试的情形进行了规定,但日常审计实务中对该规定的执行情况却不尽如人意,本文就相关问题分析如下。一、注册会计师存在的疑惑和认识误区第1231号准则第八条规定,当存在下列情形之一时,注册会计师(以下简称CPA)应当设计和实施控制测试,针对相关控制运行的有效性,获取充分、适当的审计证据:1.在评估认定层次重大错报风险时,预期控制的运行是有效的(即在确定实
China Certified Public Accountants Auditing Standards No. 1231 “Measures against the risk of material misstatement assessment” (hereinafter referred to as 1231 guidelines) Article VIII of the implementation of the control test should be the case, but the daily audit practice of the The implementation of the provisions is not satisfactory, this article on the related issues are as follows. First, the CPA doubts and misunderstandings The 1231th Rule, Article VIII, when one of the following circumstances, the Certified Public Accountants (hereinafter referred to as CPA) should design and implement the control test, in view of the effectiveness of the relevant control operation, access to full , Appropriate audit evidence: 1. In assessing the level of material misstatement, it is expected that the operation of the control is effective (that is,