內(nèi)部控制審計(jì)操作手冊(cè)

1、1目錄第一章獲取審計(jì)業(yè)務(wù)約定書.............................................................................................1一、獲取審計(jì)業(yè)務(wù)約定書.............................................................................................1二、內(nèi)部控制

2、審計(jì)業(yè)務(wù)約定書的內(nèi)容...........................................................................1三、連續(xù)審計(jì)...............................................................................................................2四、審計(jì)業(yè)務(wù)約定條款的變更...

3、...................................................................................2五、業(yè)務(wù)約定書的文檔記錄.........................................................................................3第二章建立審計(jì)項(xiàng)目組........................

4、..............................................................................3一、項(xiàng)目小組成員的要求.............................................................................................3二、組建項(xiàng)目小組的考慮.........................

5、....................................................................3三、管理、指導(dǎo)、并監(jiān)督項(xiàng)目小組...............................................................................4四、項(xiàng)目小組成員的角色及責(zé)任..........................................

6、........................................5第三章了解被審計(jì)單位及其環(huán)境....................6一、了解被審計(jì)單位及其環(huán)境的必要性.......................................................................6二、了解被審計(jì)單位及其環(huán)境的程度.......................................

7、....................................7三、了解被審計(jì)單位及其環(huán)境的主要內(nèi)容....................................................................73.1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........................................73.1.1行業(yè)因素.....................

8、............................................................................83.1.2遵守法律法規(guī)的規(guī)定..............................................................................83.1.3其他外部因素.......................................

9、..................................................83.2了解被審計(jì)單位的性質(zhì)....................................................................................93.3被審計(jì)單位對(duì)會(huì)計(jì)政策的選擇和運(yùn)用....................................................

10、........103.4被審計(jì)單位的目標(biāo)、戰(zhàn)略以及相關(guān)經(jīng)營(yíng)風(fēng)險(xiǎn).................................................1033.1與控制環(huán)境（即內(nèi)部環(huán)境）相關(guān)的控制.........................................................303.1.1管理層的理念和經(jīng)營(yíng)風(fēng)格.........................................

11、.........................313.1.2誠(chéng)信和道德價(jià)值觀念的溝通與落實(shí)....................................................313.1.3治理層的參與程度.............................................................................323.2針對(duì)管理層和治理層凌駕于控制之上的風(fēng)險(xiǎn)而設(shè)計(jì)的控

12、制............................323.3被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過(guò)程...........................................................................343.4對(duì)內(nèi)部信息傳遞的控制..................................................................................35

13、3.5對(duì)控制有效性的內(nèi)部監(jiān)督（即監(jiān)督其他控制的控制）和內(nèi)部控制評(píng)價(jià)..........353.5.1管理層是否定期地將會(huì)計(jì)系統(tǒng)中記錄的數(shù)額與實(shí)物資產(chǎn)進(jìn)行核對(duì)........363.5.2管理層是否為保證內(nèi)部審計(jì)活動(dòng)的有效性而確立了相應(yīng)的控制............363.5.3管理層是否建立了相關(guān)的控制以保證自我評(píng)價(jià)或定期的系統(tǒng)評(píng)價(jià)的有效性...363.5.4管理層是否建立了相關(guān)的控制以保證監(jiān)督性控制能夠在一個(gè)集中的地點(diǎn)有效進(jìn)行（如共享

14、服務(wù)中心等）.............................................................................................................363.6集中化的處理和控制（包括共享的服務(wù)環(huán)境）..............................................363.7監(jiān)督經(jīng)營(yíng)成果的控制....................

15、.................................................................37四、企業(yè)層面控制對(duì)其他控制及其測(cè)試的影響...........................................................38五、如何了解企業(yè)層面控制............................................................

16、...........................395.1了解企業(yè)層面控制的方法..............................................................................395.2審計(jì)證據(jù)的考慮和了解企業(yè)層面控制的范圍.................................................39六、識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)...........

17、.........................................................................40七、工作底稿記錄......................................................................................................40第六章識(shí)別舞弊風(fēng)險(xiǎn)并確定應(yīng)對(duì)措施.................

18、..............................................................40一、識(shí)別舞弊風(fēng)險(xiǎn)的相關(guān)要求....................................................................................40二、識(shí)別舞弊風(fēng)險(xiǎn)的主要程序及考慮因素.......................................

19、...........................412.1組織項(xiàng)目組討論.............................................................................................422.2就舞弊風(fēng)險(xiǎn)詢問(wèn)管理層和其他人員................................................................422.