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英文原文摘選：
Idea List for the Financial Management Cycle
(Includes Cash Balances, Investments, Debt, Equity, Related Party Transactions and Interest Income and Expense)
Table of Contents
I． Understand aspects of the business related to financial management
II． Understand the accounting policies
III． Understand the accounting system and control procedure
IV． Identify key financial statement assertions and other significant assertions
V． Identify cycle inherent risks and consider inherent risks relating to key assertions
VI． Consider tile types of misstatements that could occur and assess control risk
VII． Understand control procedures, assess control risk, identify key control procedures and test key control procedures for certain control risk level assessments
VIII． Summary of effectiveness tests of key control procedures
IX． Tests of key control procedures
X． Design and perform analytical procedures
XI． Summary of substantive tests of detail
XII． Substantive tests of detail
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Financial management cycle activities include the issuance of equity or debt, investment in securities or other assets and cash management. The financial management cycle also includes related party transactions.
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VI. Consider the types of misstatements that could occur and assess control risk
After we identify tile cycle's inherent risks, we can consider the types of errors that could occur either because a control procedure fails or is not in place. We should consider the types of overstatements or understatement error that are likely to occur given the inherent risks of the cycle.
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VII. Understand control procedure, assess control risks, identify key control procedures and testing key control procedures for certain risk level assessments
Control risk is the risk that material misstatements could occur and not be prevented, detected or corrected on a timely basis by the client's internal control structure policies and procedures. An understanding of the control structure, including the control environment, accounting system and control procedures, is necessary in order to assess control risk. We may assess control risk at maximum (assuming no control procedures in place) or less than maximum. When we assess control risk at slightly less than maximum we should identify the control procedure and see if it is placed in operation. We do not test the procedures. When our control risk assessment is moderate based on assessment of the control environment and after identifying key control procedures, we test key control procedures by means of active inquiry or tests of controls. Moderate risk means we believe that control procedures will prevent or detect between 10% to 70% of misstatements that will occur (or there is a 30% to 90% chance that control procedures will fail). When our assessment of control risk is low we believe that 60% to 90% of the misstatements that have occurred will be prevented or detected.
The only difference in assessing control risk at moderate or low is the difference in our preliminary assessment control procedures are somewhat more or less effective. We cannot change our assessment by doing more tests.
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VIII. Summary of tests of key control procedures
Develop tests of control procedures. Active inquiry procedures are necessary to assess control risk at moderate and should be used when key control procedures for an assertion in a cycle is not documented, for example, segregation of duties. We may use detail test of procedures listed below as tests of control procedures when we assess control risk as moderate or low and have identified and documented the key control procedures of an assertion. When we do not identify and document key control procedures in an assertion the tests of detail can be used as substantive tests of transactions. The audit planning forms document the control risk by cycle and assertion, the key control procedures and whether key control procedures are placed in operation and are functioning. We should test control procedures when we assess control risk as moderate or low, which levels of risk would allow us to reduce our substantive tests.
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IX. Test of key control procedures
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XI. Summary of substantive tests of detail
Design substantive tests of details considering the tests of control procedures performed at the assessment of control risk, the overall inherent risk and the direction of risk. When possible, combine substantive tests, both within and between cycles. Also consider the extent of reliance placed on related analytical procedures. Determine the nature, timing and extent of the substantive tests and determine whether scopes of the tests are sufficient detect material misstatements. Consider performing these substantive tests:…
翻譯文本：
財務(wù)管理周期意圖清單
（包括現(xiàn)金余額、各種投資、債務(wù)、權(quán)益、關(guān)聯(lián)方交易和利息收入與費(fèi)用）
目錄
一、理解與財務(wù)管理有關(guān)的業(yè)務(wù)問題
二、理解會計政策
三、理解會計制度與控制程序
四、識別關(guān)鍵財務(wù)報表確認(rèn)和其它重大確認(rèn)項目
五、識別周期內(nèi)在風(fēng)險、并考慮與關(guān)鍵確認(rèn)項目有關(guān)的內(nèi)在風(fēng)險
六、考慮可能出現(xiàn)的錯誤陳述類型、并評估控制風(fēng)險
七、理解控制程序，評估控制風(fēng)險，識別關(guān)鍵控制程序，并對某些控制風(fēng)險等級評估的關(guān)鍵控制程序進(jìn)行測試
八、關(guān)鍵控制程序的有效性測試概要
九、關(guān)鍵控制程序測試
十、設(shè)計并執(zhí)行分析程序
十一、細(xì)節(jié)實質(zhì)性測試概要
十二、細(xì)節(jié)實質(zhì)性測試
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財務(wù)管理周期的各項活動，包括發(fā)行權(quán)益或債務(wù)，證券或其它資產(chǎn)投資以及現(xiàn)金管理。財務(wù)管理周期還包括關(guān)聯(lián)方交易。
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六、考慮可能出現(xiàn)的錯誤陳述類型、并評估控制風(fēng)險
我們對財務(wù)管理周期的各種內(nèi)在風(fēng)險進(jìn)行識別后，由于要么控制程序不起作用、要么控制程序不到位，所以可以考慮可能出現(xiàn)的錯誤陳述的類型。在周期內(nèi)各種內(nèi)在風(fēng)險固定的情況下，我們應(yīng)該考慮可能出現(xiàn)的各種類型的夸大或保守性錯誤陳述。
七、理解控制程序，評估控制風(fēng)險，識別關(guān)鍵控制程序，并對某些控制風(fēng)險等級評估的關(guān)鍵控制程序進(jìn)行測試
控制風(fēng)險是可能出現(xiàn)重大錯誤陳述的風(fēng)險，該重大錯誤陳述通過客戶內(nèi)部控制結(jié)構(gòu)政策和程序沒能及時預(yù)防、檢測或更正。理解控制結(jié)構(gòu)，包括控制環(huán)境、會計制度和控制程序，對于評估控制風(fēng)險來說是很有必要的。我們可以評估最大控制風(fēng)險（假如控制程序不到位時存在的控制風(fēng)險），也可以評估次最大控制風(fēng)險。如果我們評估稍次的最大控制風(fēng)險，我們應(yīng)該識別控制程序，并確定該控制程序是否在起作用。我們不對這些程序進(jìn)行測試。如果我們的控制風(fēng)險評估結(jié)果依據(jù)有關(guān)控制環(huán)境評估處于中等，那么在識別關(guān)鍵控制程序后，我們就可以通過積極的詢問或控制測試，來測試關(guān)鍵的控制程序。中等風(fēng)險是指，我們相信各種控制程序能夠預(yù)防或檢測出的潛在錯誤陳述達(dá)到10%至70%（換言之，就是控制程序有30%到90%的可能會無效）。當(dāng)我們評估的結(jié)果為控制風(fēng)險較低時，則表示我們認(rèn)為已經(jīng)出現(xiàn)的錯誤陳述有60%到90%能夠預(yù)防或檢測。
評估控制風(fēng)險是中等還是較低，其唯一的差別是我們初步評估各種控制程序是比較有效還是比較無效。即使進(jìn)行更多的測試，我們也不能改變評估結(jié)果。
八、關(guān)鍵控制程序的有效性測試概要
制定對控制程序進(jìn)行的各種測試。積極的詢問程序，對于評估中等程度的控制風(fēng)險很有必要，應(yīng)該在財務(wù)管理周期中確認(rèn)不存在關(guān)鍵控制程序時使用，例如，進(jìn)行職務(wù)分工等。我們還可以在評估控制風(fēng)險為中等或低等、且已經(jīng)識別并將確認(rèn)的關(guān)鍵控制程序存檔時，使用下面列明的詳細(xì)測試程序，作為控制程序的測試。如果我們在確認(rèn)中沒有識別并將關(guān)鍵控制程序存檔，則可以使用細(xì)節(jié)測試，作為各種交易的實質(zhì)性測試。各種審計規(guī)劃表格，按照周期和確認(rèn)來對控制風(fēng)險進(jìn)行存檔，并對關(guān)鍵控制程序以及關(guān)鍵控制程序是否到位、是否起作用等進(jìn)行存檔。如果我們評估控制風(fēng)險為中等或低等，我們就應(yīng)該對控制程序進(jìn)行測試，因為在這種程度的風(fēng)險下，我們可以減少實質(zhì)性測試。
九、關(guān)鍵控制程序測試
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十一、細(xì)節(jié)實質(zhì)性測試概要
設(shè)計細(xì)節(jié)實質(zhì)性測試，要考慮在進(jìn)行控制風(fēng)險評估、總體內(nèi)在風(fēng)險和風(fēng)險方向控制中，對各種控制程序進(jìn)行測試。可能時，可以在周期內(nèi)和周期間結(jié)合使用各項實質(zhì)性測試。同時，要考慮依賴有關(guān)分析程序的程度。要確定實質(zhì)性測試的性質(zhì)、時機(jī)和程度，確定測試的范圍是否足以檢測重大錯誤陳述；并考慮履行以下這些實質(zhì)性測試：
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