You cannot improve your past, but you can improve your future. Once time is wasted, life is wasted.你不能改变你的过去，但你可以让你的未来变得更美好。一旦时间浪费了，生命就浪费了。科教园注册会计师培训班为考生的注会未来而努力。
*风险评估程序
ISA 315 requires auditors to perform the following procedures to understand the entity and its environment:
Inquiries of management and others within the entity (e.g. about external and internal changes the company has experienced) ;
Analytical procedures; and
Observation (e.g. of control procedures) and inspection (e.g. of key strategic documents and procedural manuals).
注册会计师应当实施下列风险评估程序，以了解被审计单位及其环境：
询问管理层和被审计单位内部其他人员
分析程序
观察和检查
* The five components of an internal control system:
the control environment：it focuses largely on the attitude, awareness and actions of those responsible for designing, implementing and monitoring internal controls.
the entity’s risk assessment process: how management determines the risks to be managed.
the information systemwww.Examw.com
the control activities: all policies and procedures designed to ensure that management directives are carried out.
the monitoring of controls: the process of assessing the effectiveness of controls over time and taking necessary remedial actions..
内部控制包括五个要素：(1)控制环境;(2)风险评估过程;(3)信息系统;(4)控制活动;(5)对控制的监督。
* In order to assess the operating effectiveness of controls in preventing and detecting material misstatement，the auditor performs tests of controls. Typical methods of controls testing include:
walkthrough tests, where a transaction is followed through the system;
observation of control activities, e.g. the inventory count; and
computer aided audit techniques.
Reliance on internal control will reduce the amount of substantive testing of transactions required.
为了评价内控在防止和发现重大错报方面的运行有效性，注册会计师要进行控制测试(穿行测试，观察，计算机辅助审计技术)。对内部控制的信赖会减少对交易进行实质性测试的工作量。
*Substantive procedures are those procedures designed to detect material misstatement. They include both tests of detail and analytical procedures.
实质性程序是用于发现重大错报的审计程序，包括细节测试和分析程序。
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