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　　CONCLUSION
　　As internal auditors have better understanding of the organisation and expertise in its risk and control, the proposed requirement for the external auditors to make enquiries of internal audit function in ISA 315 （Revised） will enhance the effectiveness and efficiency of audit engagements. External auditors should pay attention to the components of internal control mentioned above in order to make effective and
　　efficient enquiries. An increase in the work of internal audit functions is also expected because of such proposed requirement.
　　Raymond Wong, School of Accountancy, The Chinese University of Hong Kong, and Dr Helen Wong, Hong Kong Community College, Hong Kong Polytechnic University
　　Reference ISA 315 （Revised）， Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
　　小編寄語：成功與不成功之間有時(shí)距離很短——只要后者再向前幾步。
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