風險評估和風險應對

　　風險評估的內(nèi)容

　　行業(yè)狀況、法律環(huán)境與監(jiān)管環(huán)境以及其他外部因素( Industry,regulatory,and other external factors,including the applicable financial reporting framework)

　　被審計單位的性質(zhì)(Nature of the entity)

　　被審計單位對會計政策的選擇和運用(The entity's selection and application of accounting policies)

　　被審計單位的目標、戰(zhàn)略以及相關經(jīng)營風險(Objectives and strategies and the related business risks that may result in a material misstatement of the financial statements)

　　被審計單位財務業(yè)績的衡量和評價(Measurement and review of the entity's financial performance)

　　被審計單位的內(nèi)部控制(Internal control)

　　內(nèi)部控制的要素

　　控制環(huán)境(control environment)

　　風險評估(Risk Assessment)

　　控制活動(Control Activities)

　　信息系統(tǒng)與溝通(Information System and Communication)

　　對于控制的監(jiān)督(Monitoring)

　　控制活動

　　授權(authorization)

　　業(yè)績評價(performance review)

　　信息處理(information processing)

　　實物控制(physical control)

　　職責分離(separation of duties)

　　預防性控制(preventive control)

　　檢查性控制(detective control)

　　特別風險(significant risk)

　　實質(zhì)性方案(substantive approach,an emphasis on substantive procedures)

　　綜合性方案(combined approach,an approach that uses tests of controls as well as substantive procedures)

　　雙重目的測試(dual purpose test)

　　細節(jié)測試(test of details)

　　實質(zhì)性分析程序(substantive analytical procedure)

　　風險評估程序(Risk Assessment Procedures)

　　了解內(nèi)部控制程序(Procedures to Obtain an Understanding of Internal Control)

　　控制測試(Test of Controls)

　　實質(zhì)性程序(Substantive Procedures)

　　實質(zhì)性分析程序(Substantive Analytical Procedures)

　　細節(jié)測試(Test of Details)

　　舞弊審計

　　舞弊定義

　　The term “fraud” refers to an intentional act by one or more individuals among management,those charged with governance,employees,or third parties,involving the use of deception to obtain an unjust or illegal advantage.

　　對財務信息做出虛假報告(fraudulent financial reporting)

　　侵占資產(chǎn)(misappropriation of assets)

　　舞弊因素(fraud risk factors)

　　動機/壓力(Incentive/pressure)

　　機會(opportunity)

　　借口(rationalization)

　　審計報告

　　標準審計報告(standard unqualified audit report)

　　無保留意見報告(unqualified audit report)

　　非無保留意見的審計報告(modified audit report)

　　帶強調(diào)事項段(an emphasis of matter paragraph)的無保留意見報告

　　保留意見(qualified opinion)審計報告

　　否定意見(adverse opinion)審計報告

　　無法表示意見(disclaimer of opinion)審計報告

　　標準審計報告的組成部分

　　標題(title)

　　收件人(addressee)

　　引言段(introductory paragraph)

　　管理層對財務報表的責任段(management's responsibility for the financial statements)

　　注冊會計師責任段(auditor's responsibility)

　　審計意見段(auditor's opinion)

　　注冊會計師簽名和蓋章(auditor's signature)

　　會計師事務所名稱、地址和蓋章(auditor's signature)

　　報告日期(date of auditor's report)

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