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er-assistedaudittechniquesAssertionsAssessAssuranceAuditadjustmentAuditdocumentation/AuditworkingpaperAuditevidenceAuditfileAuditfirm/AccountingfirmAuditopinionAuditplanAuditriskAuditsampling(sampling)Auditor:..审计的前提条件Conditionsforanaudit询证函Confirmation合并过程Consolidationprocess控制活动Controlactivities控制环境Controlenvironment控制风险Controlrisk与审计相关的控制Controlsrelevanttotheaudit公司治理Corporategovernance对应数据Correspondingfigures截止Cut-off/Asof(date)报告日(与质量控制相关)Dateofreport(inrelationtoqualitycontrol)财务报表批准日Dateoftheapprovalofthefinancialstatements审计报告日Dateoftheauditor’sreport财务报表日Dateofthefinancialstatements设计、执行和维护适当的控制Design,implementandmaintainadequatecontrols(over)检查风险Detectionrisk偏差Deviations无法表示意见Disclaimerofopinion双重目的测试Dual-purposetest强调事项段Emphasisofmatterparagraph业务工作底稿Engagementdocumentation/workingpaper业务约定书Engagementletter项目合伙人Engagementpartner项目质量控制复核Engagementqualitycontrolreview项目质量控制复核人员Engagementqualitycontrolreviewer:..项目组Engagementteam被审计单位的风险评估过程Entity’sriskassessmentprocess评价Evaluate可能导致对被审计单位持续经营Eventsorconditionsthatmaycastsignificantdoubt能on力产生重大疑虑的事项或情况theentity’sabilitytocontinueasagoingconcern不符事项Exception存在Existence有经验的注册会计师Experiencedauditor专长Expertise信赖程度Extentofreliance函证ExternalconfirmationFactualmisstatements,judgementalmisstatements事实错报、判断错报和推断错报andprojectedmisstatements财务报表Financialstatements舞弊Fraud舞弊风险因素Fraudriskfactors虚假财务报告Fraudulentfinancialreporting对财务报表使用者理解财务报表Fundamentaltousers’understandingofthefinancial至:..关重要statements治理Governance集团Group集团项目合伙人Groupengagementpartner集团层面控制Group-widecontrols历史财务信息HistoricalfinancialinformationIdentify,assessandrespondtoriskof识别、评估和应对重大错报风险materialmisstatement无法获取充分、适当的审计证据Inabilitytoobtainsufficientappropriateauditevidenceingauditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Informationsystemrelevanttofinancialreporting审计的固有限制Inherentlimitationofaudit固有风险Inherentrisk首次审计业务Initialauditengagement生成、记录、处理和报告交易Initiate,record,processandreporttransactions询问Inquiry检查Inspection中期财务信息或报表Interimfinancialinformationorstatements内部审计师Internalauditors内部控制Internalcontrol内部控制缺陷Internalcontroldeficiency国际财务报告准则InternationalFinancialReportingStandards调查Investigate财务报表报出日Issuancedateofthefinancialstatements:..信息技术应用控制ITapplicationcontrols信息技术环境ITenvironment会计分录和其他调整Journalentriesandotheradjustments会计分录Journalentry/entries严重程度Levelofsignificance上市公司实体Listedentity管理层Management管理层偏向Managementbias管理层凌驾于控制之上Managementoverrideofcontrols管理当局声明书ManagementrepresentationletterManagement’sacknowledgementandunderstandingof管理层对其自身责任的认可与理itsresponsibilities解管理层的专家Management’sexpertMaterialclassesoftransactions,accountbalances重大类别的交易、账户余额和披anddisclosure露重大不确定性Materialuncertainty财务报表整体的重要性Materialityforthefinancialstatementsasawhole18:..侵占资产Misappropriationofassets错报Misstatement对事实的错报Misstatementoffact非标准审计报告Modifiedauditreport非无保留意见Modifiedopinion监控Monitoring对控制的监督Monitoringofcontrols审计程序的性质、时间安排和范围Nature,timingandextentofauditprocedures消极式函证Negativeconfirmationworkfirmpliance未回函Non-response非抽样风险Non-samplingrisk观察Observationurrence期初余额Openingbalances内部控制的运行有效性Operatingeffectivenessofinternalcontrol其他信息Otherinformation其他事项段Othermatterparagraphountingestimate超出正常经营过程Outsidethenormalcourseofbusiness总体审计方案Overallauditapproach总体审计策略Overallauditstrategy总体结论Overallconclusion总体应对措施Overallresponses合伙人Partner19:..实际执行的重要性Performancemateriality人员Personnel广泛性Pervasive计划活动Planningactivities总体Population/Overall积极式函证Positiveconfirmation执业人员Practitioner前任注册会计师Predecessorauditor初步业务活动PreliminaryengagementactivitiesPremise,relatingtotheresponsibilitiesof与管理层和治理层(如适用)责任相managementand,whereappropriate,thosechargedwith关的执行审计工作的前提governance,onwhichanauditisconducted编制和列报财务报表Prepareandpresentthefinancialstatements列报与披露Presentationanddisclosure收入确认存在舞弊风险的假定Presumedfraudrisksinrevenuerecognition防止或发现并纠正重大错报Preventordetectandcorrectmaterialmisstatementpetence19:..职业判断Professionaljudgment职业怀疑态度Professionalskepticism业务执行Provisionofservice/Deliveryofservice通常对决定财务报表中的重大金Provisionsoflawsandregulationsgenerally额recognizedto和披露有直接影响的法律法规的haveadirecteffectonthedeterminationofmaterial规定amountsanddisclosuresinthefinancialstatements具有适当资格的外部人员Qualifiedexternalperson保留意见Qualifiedopinion量化财务影响Quantificationofthefinancialimpacts合理保证(针对审计业务和质量Reasonableassurance(inthecontextofaudit控制)engagements,andinqualitycontrol)合理性测试Reasonablenesstest重新计算Re-calculation连续审计业务Recurringauditengagementseptably受的低水平lowlevel关联方Relatedparties具有支配性影响的关联方Relatedpartieswithdominantinfluence管理层以前未识别或未向注册会Relatedpartyrelationshipsortransactionsthat计师披露的关联方关系或关联方交managementhasnotidentifiedordisclosedtothe易auditor按照等同于公平交易中通行的条Relatedpartytransactionsconductedonterms款equivalent执行的关联方交易tothoseprevailinginanarm’slengthtransaction20:..(审计证据的)相关性和可靠性Relevanceandreliability(ofauditevidence)相关职业道德要求Relevantethicalrequirements剩余期间Remainingperiod重新执行Re-performance管理层施加的限制Restrictionsimposedbymanagement复核(与质量控制相关)Review(inrelationtoqualitycontrol)权利与义务Rightsandobligations风险评估程序Riskassessmentprocedures重大错报风险Riskofmaterialmisstatement财务报表层次和认定层次的重大Riskofmaterialmisstatementatfinancialstatement错level报风险andatassertionlevel样本量Samplesize抽样Sampling抽样风险Samplingrisk抽样单元Samplingunitountingpolicies选取测试项目Selectionofitemsfortestingponent值得关注的内部控制缺陷Significantdeficienciesininternalcontrol重大事项Significantmatters特别风险Significantrisk20:..重大非常规交易Significantunusualtransactions特定的审计程序Specifiedauditprocedures员工Staff统计抽样Statisticalsampling存货盘点Stocktake分层Stratification期后事项Subsequentevents实质性分析程序Substantiveanalyticalprocedures实质性程序Substantiveprocedure(审计证据的)充分性Sufficiency(ofauditevidence)补充信息Supplementaryinformation测试Test控制测试Testofcontrols细节测试Testofdetails特定类别的交易、账户余额或披露Thematerialitylevelorlevelsforparticularclasses的of一个或多个重要性水平transactions,accountbalancesordisclosures治理层Thosechargedwithgovernance错报的临界值Thresholdformisstatements可容忍错报Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趋势分析法、比率分析法、合理性Trendanalysis,ratioanalysis,reasonablenesstest,测and试法和回归分析法regressionanalysis不确定性Uncertainty未更正错报Uncorrectedmisstatements标准审计报告Unmodifiedauditreport21:..无保留意见Unqualifiedopinion计价与分摊Valuationandallocation/amortization穿行测试Walk-throughtest解除业务约定Withdrawfromtheengagement书面声明Writtenrepresentation21:..职业道德eptablelevel广告Advertising过度推介Advocacy承担管理层职责Assumemanagementresponsibilities鉴证客户Assuranceclient鉴证业务Assuranceengagement鉴证业务项目组Assuranceteam审计客户Auditclient审计业务Auditengagement审计项目组Auditteam近亲属Closefamily密切私人关系Closepersonalrelationship保密Confidentiality利益冲突Co