高頓網(wǎng)校小編為各位ACCA學(xué)員整理了F8科目知識(shí)點(diǎn)總結(jié)，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        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.