Question 1
What are auditor’s responsibilities in relation to:
a)
Understanding a client’s internal control system
了解客户的内部控制系
统
The auditing standards required that the auditor understand the client’s system of internal
control
审
核标准要求审核员了解客户的内部控制系统
b)
Testing of a client’s internal control system?
测试客户的内部控制系统
？
The auditor chooses whether or not to rely on a client’s system of internal control. If the
auditors believes the internal control system is strong and that audit time can be used
effectively by testing internal control (i.e. the auditor expects to be able to rely on internal
control to reduce substantive testing) then the auditor will test internal control. If the
auditor decides not to rely on internal control wither because it is weak or substantive tests
will provide better evidence then the auditor can choose not to test internal controls.
审核员选择是否依赖客户的内部控制系统。如果审计员认为内部控制系统强大，并且审计时间可
以通过测试内部控制（即审计员期望能够依靠内部控制来减少实质性测试）有效地利用，那么审
计员将测试
内部控制。如果审核员决定不依赖内部控制，因为它薄弱，或者实质性测试将提供更
好的证据，那么审核员可以选择不测试内部控制。
c)
Reliance on a client’s internal control system?
依赖客户的内部控制系
统
？
It is the auditor’s decision – no need to rely on internal controls if the auditor decides to
undertake predominately substantive tests.
这是审计师的决定
——
如果审计员决定进行
主要
实质性测试，则无需依赖内部控制。
Question 2
NBA Ltd is a large banking organisation. It has an internal audit department consisting of a
manager and three auditors. All the members of the internal audit team are chartered
accountants and all have previously worked in the audit departments of the Big 4 accounting
firms. The manager of the audit department reports to the CFO. Copies of audit reports are
routinely sent to the audit committee, to the CFO and to the individual responsible for the
area or activity which was audited. The internal auditors assist the accounting department
by performing some accounting tasks.
This occurs when accounting staff are on leave and at
year end when the accounting department is extremely busy.
NBA
有限公司是一家大型银行
组织。它有一个内部审计部门，由一名经理和三名审计员组成。内部审计小组的所有成员都是特
许会计师，以前都在四大会计师事务所的审计部门工作。审计部门的经理向首席财务官报告。审
计报告的副本定期发送给审计委员会、首席财务官和对被审计地区或活动负责的个人。内
部审计
员通过执行一些会计任务来帮助会计部门。当会计人员休假时，在会计部门非常繁忙时，在年终
时，就会发生这种情况。
Comment on the extent of reliance the external auditor should place on the work of NBA
Ltd’s internal auditors.
评论外部审计师对
NBA
有限公司内部审计师工作的依赖程
度
。
Students should raise the following issues:
学生应提出以下
问题：
Strengths of internal audit dept:
内部审计部门的
优势
：
Well qualified internal audit team
高素质的内部审计团
队
Copies of reports sent to audit committee
送交审计委员会的报告副
本
Copies of report sent to area that was audited – allows for improvement
Weaknesses of internal audit dept:
发送到已审核区域的报告副本
–
需要改进
内部审计
部门的
弱点：
Manager reports to CFO
经理向首席财务官报
告
Internal audit help accounting dept when the accounting dept is really busy
内部审计帮助会计部门当会计部门真的很忙
No reliance on internal audit dept due to lack of independence.
