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1、外文翻譯原文：RskBasedAuditBestPracticesIMPLEMENTATIONISSUENO.1:EVALUATINGINTERNALCONTROLPreviousauditingstardsallowedauditsattheirdiscretiontosimplydesignatetheclientsinternalcontrolasahighrisk.whichallowedthemtogreatlyreducet

2、heefftrequiredtounderstdocumentinternalcontrol.Theriskassessmentstardsprohibittheauditfrom“defaultingtothemaximum“controlrisk.Onallauditstheauditshouldevaluatethedesignimplementationofinternalcontroltoproperlyidentifyass

3、essrisk.Implementingapplyingthisstardinpracticehasproventobeachallengefmanyfirmswhichhavedifficultylinkingtheirinternalcontrolwktothesubstantiveproceduresotheraspectsoftheengagementfindingsufficientbenefittojustifytheinc

4、reasedauditcoststhatresultfromthestricterstarddetermininghowtoevaluatetheeffectivenessofinternalcontroldesign.APPLICATIONSUGGESTION:FOLLOWTHECOSOPROCESSKarenKerber.ashareholderwithKerberRose&rAssociatessumsupihefundament

5、aldilemmaherfirmsauditsface.“Ourstaffstruggleswithunderstinghowinternalcontrolisrelevant“shesays.“Theyneedtorelateittosomething.“ThesecretisftheaudittogainadeeperunderstingoftenCOSOintegratedframewkofinternalcontrolaccdi

6、ngtolesLesAICPAvicepresidentProfessionalStardsServices.“COSOaddressestheissuesfacedbyKarenthestaffatmanyotherfirmsbecauseitrelatesinternalcontroltothefinancialstatements“hesays.ToapplywhatLesreferstoas“theCOSOprocess“the

7、auditstartsatthehighestlevelofaggregationthefinancialstatements.TheauditthenproceedsthroughasequenceofanalysesthatbecomeincreasinglygranularuntilbeshePritotheriskassessmentstardstherewasnoexplicitrequirementfauditstoeval

8、uatethedesignoftheirclientsinternalcontrolconsequentlymostauditsmerelydocumentedtheirunderstingofhowthecontroloperatedwithoutjudgingwhetherthecontrolwasproperlydesigned.Therequirementintheriskassessmentstardstoevaluateco

9、ntroldesignhasbeendifficultfsomeaudits.FirmsthathaverigouslyappliedtheCOSOprocessintheirauditmethodologyhavebeenabletoperfmameaningfulevaluationofinternalcontroldesignwhichultimatelyimprovesauditquality.AsshowninExhibit1

10、theCOSOprocessrequirestheaudittodefinerelevantcontrolobjectivesthendeterminethecontrolactivitiescombinationofcontrolactivitiesthatmeettheobjective.Acontrolsystemthatmeetsthestatedcontrolobjectivesisdesignedeffectively.As

11、ystemthatleavesimptantcontrolobjectivesunmetisineffective.Identifyingthesecontrolweaknessesallowstheaudittobetterassessrisksrespondbydesigningtherightmixoffurtherauditprocedures.Theaimoftheriskassessmentauditingstardswas

12、toimprovethequalityeffectivenessofauditsbysubstantiallychangingauditpractice.StatementsonAuditingStardsnos.104111provideincreasedrigtotheauditprocessinanumberofkeyareasincludingtheassessmentsofinherentcontrolrisksthelink

13、ingoftheseriskassessmentstofurtherauditprocedures.Thisyearmarksthethirdanniversaryofthestardseffectivedale.Acrosstheprofessionmuchprogresshasbeenmadetowardtheultimategoalofamereliableauditprocessbutevenmeispossibleasweco

14、ntinuetolearnaboutthestardspracticalapplication.Thisarticlecapturessomeofthemostimptantlessonslearnedbestpracticesthathaveemergedduringtheextendedimplementationoftheriskassessmentstards(seesidebar“MethodologyBehindApplic

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