uestion 2
Which of the following statements about determining control risk at the planning stage is correct?
We may assign a preliminary “rely on controls” strategy based on the control design effectiveness evaluated during our walkthrough procedures, however the conclusion on the operating effectiveness of controls is always made based on results of testing.
If management has already identified and tested the controls we intended to test, we can conclude that the control risk is ‘rely on controls’ without testing them.
The prior year audit results are very important to the current year audit. If the testing results of certain controls were ineffective in the prior year, then we have to apply a substantive only strategy in the current year.
For assertions linked with a significant risk, if we decide to use a substantive testing approach, we are not required to obtain an understanding of the related transactions or identify the related controls.
根据企业会计准则第25号——保险合同（2020）-第九章 列报-第三节 与风险相关的披露-第一百零一条，企业应当对保险风险和市场风险进行敏感性分析并披露相关信息。这表明在审计过程中，对风险的评估和控制是重要的，特别是在规划阶段确定控制风险时。
以下陈述是正确的：
We may assign a preliminary “rely on controls” strategy based on the control design effectiveness evaluated during our walkthrough procedures, however the conclusion on the operating effectiveness of controls is always made based on results of testing.
这个陈述正确地反映了在审计规划阶段，审计师可以根据控制设计的有效性初步确定依赖控制的策略，但最终关于控制运行有效性的结论总是基于测试结果来做出。这符合审计准则中对控制风险评估的要求，即审计师需要通过测试来验证控制的有效性，而不仅仅是依赖于控制的设计或管理层的声明。
