理想是力量的泉源、智慧的搖籃、沖鋒的戰(zhàn)旗、斬棘的利劍。高頓網(wǎng)校為廣大學員提供2015年ACCA考試網(wǎng)絡(luò)課程，為您的理想插上翅膀，讓您2015年考試順利通過！免費聽課》
　　ISA 315 （REVISED）， IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT
　　One of the major revisions of ISA 315 relates to the inquiries made by external auditors of the internal audit function since internal auditors have better knowledge and understanding of the organisation and its internal control. This article addresses and highlights the components of internal control
　　The International Auditing and Assurance Standards Board （IAASB） issues International Standard on Auditing （ISA） for international use. From time to time, ISAs are revised to provide updated standards to auditors. In order to enhance the overall quality of audit, IAASB published a consultation draft on a proposed revision to ISA 315. The objective in revising ISA 315 is to enhance the performance of external auditors by applying the knowledge and findings of an entity’s internal audit function in the risk assessment process, and to strengthen the framework for *uating the use of internal auditors work to obtain audit evidence.
　　In March 2012, ISA 315 （Revised） was approved and released. One of the major revisions of ISA 315 relates to the inquiries made by external auditors of the internal audit function since internal auditors have better knowledge and understanding of the organisation and its internal control. This article addresses and highlights the components of internal control.
　　OBJECTIVES IN ESTABLISHING INTERNAL CONTROLS
　　Generally speaking, internal control systems are designed, implemented and maintained by the management and personnel in order to provide reasonable assurance to fulfil the objectives – that is, reliability of financial reporting, efficiency and effectiveness of operations, compliance with laws and regulations and risk assessment of material misstatement. The manner in which the internal control system is designed, implemented and maintained may vary with the entity’s business nature, size and complexity, etc. Auditors focus on both the audit of financial statements and internal controls that relates to the three objectives that may materially affect financial reporting.
　　In order to identify the types of potential misstatements and to determine the nature, timing and extent of audit testing, auditors should obtain an understanding of relevant internal controls, *uate the design of the controls, and ascertain whether the controls are implemented and maintained properly.
　　The major components of internal control include control environment, entity’s risk assessment process, information system （including the related business processes, control activities relevant to the audit, relevant to financial reporting, and communication） and monitoring of controls.
　　小編寄語：成功與不成功之間有時距離很短——只要后者再向前幾步。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學習該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學習計劃推進學習進度
高頓名師
70%的人正在學習該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學習ACCA的學員特別定制		高頓名師