基金會(huì)財(cái)務(wù)報(bào)表審計(jì)指引

1、附件：基金會(huì)財(cái)務(wù)報(bào)表審計(jì)指引一、了解被審計(jì)基金會(huì)及其環(huán)境............................................................................12（一）行業(yè)狀況、法律環(huán)境和監(jiān)管環(huán)境以及其他外部因素..........................12（二）被審計(jì)基金會(huì)的性質(zhì).................................................

2、............................13（三）對(duì)會(huì)計(jì)政策的選擇和運(yùn)用.....................................................................14（四）目標(biāo)、戰(zhàn)略以及相關(guān)活動(dòng)風(fēng)險(xiǎn).............................................................15（五）財(cái)務(wù)業(yè)績(jī)的衡量和評(píng)價(jià).............

3、............................................................16二、評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)............................................................................................16（一）識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)的程序.....................................

4、....................17（二）可能表明存在重大錯(cuò)報(bào)風(fēng)險(xiǎn)的情況和事項(xiàng)…….................................17（三）識(shí)別與評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn).....................................................................18（四）需要特別考慮的重大錯(cuò)報(bào)風(fēng)險(xiǎn).......................................

5、......................19（五）僅通過(guò)實(shí)質(zhì)性程序無(wú)法應(yīng)對(duì)的重大錯(cuò)報(bào)風(fēng)險(xiǎn).....................................20（六）對(duì)風(fēng)險(xiǎn)評(píng)估的修正.................................................................................20第五章了解內(nèi)部控制................................

6、.................................................................21一、內(nèi)部控制要素....................................................................................................21（一）控制環(huán)境....................................

7、.............................................................21（二）被審計(jì)基金會(huì)的風(fēng)險(xiǎn)評(píng)估過(guò)程.............................................................23（三）與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng)（包括相關(guān)業(yè)務(wù)流程）與溝通……….24（四）控制活動(dòng).....................................

8、............................................................25（五）對(duì)控制的監(jiān)督.........................................................................................26二、識(shí)別和評(píng)價(jià)業(yè)務(wù)流程中的內(nèi)部控制.........................................

9、.......................26（一）了解業(yè)務(wù)流程的主要步驟.....................................................................26（二）確定錯(cuò)報(bào)可能發(fā)生的環(huán)節(jié).....................................................................29（三）了解和識(shí)別相關(guān)控制.............

10、................................................................32（四）執(zhí)行穿行測(cè)試.........................................................................................37第六章進(jìn)一步審計(jì)程序............................................

11、.................................................38一、控制測(cè)試............................................................................................................38（一）一般要求..............................................

12、...................................................38（二）控制測(cè)試程序.........................................................................................40二、實(shí)質(zhì)性程序............................................................