第三章審計(jì)證據(jù)與審計(jì)工作底稿

第三章審計(jì)證據(jù)、程序與審計(jì)工作底稿

＊1.審計(jì)證據(jù)2.審計(jì)程序3.審計(jì)工作底稿一、審計(jì)證據(jù)（一）審計(jì)證據(jù)的含義指注冊(cè)會(huì)計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見而使用的所有信息。具體內(nèi)容包括：1、財(cái)務(wù)報(bào)表依據(jù)的會(huì)計(jì)記錄中的信息；2、其他信息。如被審計(jì)單位的公司章程、公司基本規(guī)章制度、CPA編制的各種盤點(diǎn)表、審計(jì)過程中取得的各種函證回函等。注意：只要與形成審計(jì)意見有關(guān)，雖然不能構(gòu)成其他類型的證據(jù)（如法律證據(jù)），但同樣可作為審計(jì)證據(jù)；除了會(huì)計(jì)記錄中的信息外，CPA還應(yīng)獲取其他相關(guān)信息，兩者缺一不可。（二）審計(jì)證據(jù)的特性1、審計(jì)證據(jù)的充分性充分性是對(duì)審計(jì)證據(jù)數(shù)量的衡量，是否足以支持CPA的審計(jì)意見。即CPA形成審計(jì)意見應(yīng)獲取的審計(jì)證據(jù)的最低數(shù)量要求。充分性主要與注冊(cè)會(huì)計(jì)師確定的樣本量有關(guān)。它又受重大錯(cuò)報(bào)風(fēng)險(xiǎn)的影響。2、審計(jì)證據(jù)的適當(dāng)性（相關(guān)性&可靠性）適當(dāng)性是對(duì)審計(jì)證據(jù)質(zhì)量的衡量。適當(dāng)性包括審計(jì)證據(jù)的相關(guān)性與可靠性。

（1）相關(guān)性審計(jì)證據(jù)必須與審計(jì)目標(biāo)相關(guān)。請(qǐng)問，存貨監(jiān)盤結(jié)果對(duì)什么目標(biāo)相關(guān)，對(duì)什么目標(biāo)不相關(guān)？對(duì)于證明存貨是否存在，是否有毀損及短缺是相關(guān)的，而對(duì)證明存貨的計(jì)價(jià)和所有權(quán)歸屬問題則不完全相關(guān)。（妄2服）集可辟靠蹄性可遠(yuǎn)信疲程抖度。怨審競計(jì)碼證劍據(jù)金應(yīng)淘該久如爺實(shí)構(gòu)地山反除映責(zé)客廢觀慌現(xiàn)企實(shí)穗。不戲同爐來燥源偽審蹲計(jì)吉證館據(jù)潤的幸可釋靠數(shù)程源度宜判發(fā)斷曾原哲則沫：①從外陡部醒獨(dú)湖立打來慨源獲簡取朋的汁審昆計(jì)饞證做據(jù)掙比從跳其僵他寧來按源獲唇取聲的殲審誤計(jì)疤證脆據(jù)唐更鋼可讓靠派；立如貌一菜般勺情陷況宰下他，銹銀持行北詢嚼證腎函陜回森函滴、曲應(yīng)腎收各賬哲款兔詢則證正函季回潔函咸，廊比左客掛戶斬內(nèi)件部煩的應(yīng)會(huì)插計(jì)組記大錄度更坐可攀靠糖。②內(nèi)役部溜控悄制賭有娛效燈時(shí)內(nèi)贊部釋生看成盲的郵審具計(jì)類證播據(jù)程比內(nèi)趴部箱控譽(yù)制誘薄綿弱直時(shí)內(nèi)頁部搬生禁成第的得審千計(jì)芝證透據(jù)劉更扔可押靠省；③直練接狀獲甲取的罷審唉計(jì)虎證企據(jù)跪比間拒接己獲拘取陡或撤推辮論北得雁出的擠審翠計(jì)定證抹據(jù)晌更拒可符靠移；④以文塊件渾、罵記款錄左形辟式（景無返論此是內(nèi)紙列質(zhì)伯、須電細(xì)子侍或重其崗他歐介都質(zhì)哨）粥存榆在嗎的仁審術(shù)計(jì)星證膨據(jù)營比口憐頭形統(tǒng)式喪的功審故計(jì)代證綠據(jù)萍更暢可妥靠裝；⑤宗從原吐件獲批取的嘗審壁計(jì)罷證扛據(jù)睜比葡從傳梳真默或應(yīng)復(fù)爛印東件獲典取撒的熊審剃計(jì)偷證骨據(jù)感更龍可棒靠尤。立傳搭真階或據(jù)復(fù)寬印彎件靠容飯易烈出繭現(xiàn)妄偽蘋造下。3歷、翠關(guān)誦于悼審遠(yuǎn)計(jì)督證雖據(jù)塑的痕其摧他癥事漿項(xiàng)（偏1魚）油審赴計(jì)往證笛據(jù)叫的羊充薯分擋性府和虜適口當(dāng)騎性翅密構(gòu)切喘相柔關(guān)鑒。不審努計(jì)付證閃據(jù)猜越厲相馳關(guān)盡和拾可芒靠注，辱則滅所惜需等證義據(jù)養(yǎng)的村數(shù)導(dǎo)量靠就勞可墾減喚少含；州反鮮之腸反猶是石。主葉要?jiǎng)葑僖廪q的鮮是面，閑如蒼果帥質(zhì)等量版存蛾在捕重旱大鄭缺尼陷飛，械則勢(shì)僅爭僅勇獲伐取佳更普多險(xiǎn)證椅據(jù)短是漆不鹽能乓彌糾補(bǔ)橋的安。（踩2屠）體成紗本族—戲效賠益毅原跪則逆。位C餓P援A途不禮能逝獲宿取元最遮為粥理剝想腦的殖審治計(jì)差證偽據(jù)毛時(shí)碰，占可鞠考循慮血以睜次佩優(yōu)埋證告據(jù)寇來權(quán)替憑代您，帆如勿異孩地倍實(shí)飼物唱資鍵產(chǎn)社的原審抄計(jì)旗方憐法茶的窯選寇擇擇問顏題屬。棍然挽而向，精審騰計(jì)腹師懸不包能鼻以放獲計(jì)取摸證循據(jù)途的煩困壩難戚和躬成申本創(chuàng)為鄉(xiāng)豐由筐減冷少剪不狀可蒸替欠代注的圈證蔬據(jù)臭。（聞3精）碼不峰同準(zhǔn)來傅源蘇或另不厲同牧性翻質(zhì)唯的豬證新?lián)淠芡聪嚯s互翠印膨證織時(shí)躁，赤證始明泰力唱更僻強(qiáng)躁。（屑4奧）脈審家計(jì)蕩工言作腎通致常會(huì)不滋涉桶及胞鑒撞定手文菠件售記恥錄垂的剝真嚼偽表，化如燃果摩在糊審邀計(jì)暴中棍認(rèn)戀為壞文惕件鞏記冠錄擇可麗能牽是紅偽隆造廢的響，抓或跌者彈文次件巴中撞的菠某主些向條頸款期已漏發(fā)惰生落變獲動(dòng)狼，惰C憲P萄A畏應(yīng)拍進(jìn)盞一箱步瞎調(diào)失查換。注控意狼例蝦外惰情皺況綠。排如利，辱即匹使享是餡獨(dú)戚立匙來滲源辛也筋要安考森慮防提市供直者貧的紀(jì)勝蜘任躬能礙力朋、碰獨(dú)幸立巡壽性癥等磨因塞素伸。（休三坦）姻審謠計(jì)氧證社據(jù)持的查種被類按山證喚據(jù)耕的洽外避在疾形膝式哀分蛇：實(shí)廚物輪證穿據(jù)書誦面縣證乏據(jù)口團(tuán)頭賴證獎(jiǎng)?chuàng)h(huán)楊境揉證興據(jù)1豎、吃實(shí)湯物作證題據(jù)實(shí)圾物病證趟據(jù)夠是火指緒通浴過放實(shí)久際觀膨察滅或午清傍點(diǎn)所錫取稈得疏的寨、篩用婆以亦確繁定爸某鐮些蛋實(shí)堡物袖資朵產(chǎn)食是欺否頸確棄實(shí)存劈燕在的溉證殺據(jù)報(bào)。適偉用濾于獄各宵種輩有淹形罰資躁產(chǎn)貫，息如選現(xiàn)栽金伶、戚存熱貨霜和躍固侄定換資著產(chǎn)漏。缺棉點(diǎn)攻：始不衰能宣證邪實(shí)他所辦有艇權(quán)經(jīng)；排對(duì)俘價(jià)妹值辨的工判配斷語不繁夠字深軍入蛋。證易明輩力宜：虎較超強(qiáng)2擴(kuò)、肢書盤面羽證旗據(jù)書撈面貓文索件安形錘式傳的音證禾據(jù)寨，最暖主昌要的愈審粥計(jì)輩證充據(jù)濤，椅也也稱基彈本隱證蹲據(jù)。按倘照動(dòng)來愈源牧可枕以吼分喬為悠外裳部植證距據(jù)叢、炸內(nèi)御部還證腸據(jù)硬、親勝歷圓證狀據(jù)。（拋1若）外世部習(xí)證蝴據(jù)：候由跨外振部慮機(jī)押構(gòu)拳或椒人牛員擠編水制①賓直君接遺遞幸交舒給昆C改P演A證彩明煎力戒最伏強(qiáng)痛。沾如值：場(chǎng)應(yīng)晶收色賬寸款襯函齊證漲回到函戴、崖專射家描證薦明漫函顯件②覆由饒客繩戶腐提雹交好給我C挨P登A證脂明湊力替較掃強(qiáng)獅，匙但馬有刪變胡造截的境可葬能鐵。即如幸：篇銀只行掩對(duì)艇賬淹單拿、爽購縫貨側(cè)發(fā)砌票（貌2番）內(nèi)妄部覽證亦據(jù)：易由攤客棋戶贊自毀己投編探制①陵在泡外隆部都流撒轉(zhuǎn)管，育獲駛其浙他診單騎位鎖或汁個(gè)次人癢的驕承布認(rèn)如風(fēng)：卸銷廚貨手發(fā)罩票徑、珠付夏款師支坊票②娃只值在搶內(nèi)教部濱流蘇轉(zhuǎn)箱，廚如紀(jì)：牧?xí)?jì)孝記虹錄釣、翼賬范薄數(shù)、及記寸賬斥憑裝證可喇靠凈性轉(zhuǎn)取絕決越于爭內(nèi)謀部槐控豈制揭的肚完森善逼程籌度在筒外很流邪轉(zhuǎn)興過響的衣內(nèi)鞭部甲證掃據(jù)帶證讓明葛力血強(qiáng)納于灣只念在云內(nèi)眉部嬸流企轉(zhuǎn)販的捎內(nèi)蹲部自證異據(jù)斧。(器3覆)閃親靈歷邪證券據(jù)察：注雀冊(cè)懇會(huì)體計(jì)怕師書自磁己攪編盼制晃的啞各姥種詞計(jì)不算越表史、蒙分外析費(fèi)表給，立證待明舞力克強(qiáng)此。3善、影口欺頭拴證動(dòng)據(jù)口花頭曠證嚇據(jù)跡：狡是燈指竟有都關(guān)橋人賄員對(duì)丑C老P孤A寺的周詢有問做訪出渡的農(nóng)口甘頭考答鞏復(fù)坐形灣成同的墓證芒據(jù)副?？诎蓊^雅證股據(jù)暫可處發(fā)都掘結(jié)出瀉一反些精重蠢要伐線悶索呆，刪但誕需位得瘡到謝其右他籍證摧據(jù)股的印支蔥持僚，耀屬羅于輔防助暈證詢據(jù)。證雹明比力艙：謎較父弱4韻、遍環(huán)駁境瓜證派據(jù)指染對(duì)伴客股戶怕產(chǎn)活生什影隆響蹄的矮各淺種筒環(huán)靜境逃事室實(shí)楊。要不案屬煙于蘿基若本哨證淚據(jù)娛。（爬1壇）里有姑關(guān)臣內(nèi)速部刪控鞋制搬情罪況買；（建2叮）筋客聾戶律管針理泥人慈員停素偉質(zhì)途、虧品慮德還；（樓3魂）雹各化種閉管票理穴條庭件杠和向管忠理饞水性平茶。證票明減力肢：犧較嗓弱審輛計(jì)絕證陡據(jù)它充躍分棒性權(quán)的膝評(píng)里價(jià)因素證據(jù)數(shù)量審計(jì)風(fēng)險(xiǎn)程度估計(jì)風(fēng)險(xiǎn)水平高較多估計(jì)風(fēng)險(xiǎn)水平低較少具體審計(jì)項(xiàng)目重要性較重要較多不太重要較少審計(jì)人員執(zhí)業(yè)經(jīng)驗(yàn)經(jīng)驗(yàn)豐富較少缺乏經(jīng)驗(yàn)較多是否發(fā)現(xiàn)錯(cuò)誤和舞弊存在較多不存在較少審計(jì)證據(jù)質(zhì)量質(zhì)量高較少質(zhì)量低較多抽樣總體規(guī)模規(guī)模大較多規(guī)模小較少審卡計(jì)畏證讓據(jù)盾可片靠妨性篇的救比然較馬評(píng)翠價(jià)具有較強(qiáng)的證明力具有較弱的證明力書面證據(jù)、實(shí)物證據(jù)口頭證據(jù)外部證據(jù)內(nèi)部證據(jù)內(nèi)部控制健全內(nèi)部控制薄弱審計(jì)人員親自取得（直接獲得）間接獲得近期收集到的證據(jù)（時(shí)效性）早期收集到的證據(jù)統(tǒng)計(jì)抽樣非統(tǒng)計(jì)抽樣有佐證無佐證能相互印證的證據(jù)不能印證的證據(jù)從原件獲取的證據(jù)從傳真或復(fù)印件獲取的證據(jù)客觀證據(jù)（電子技術(shù)）主觀證據(jù)1餓．俯注桃冊(cè)磁會(huì)渡計(jì)偵師該執(zhí)胃行胸會(huì)哭計(jì)序報(bào)仗表宵審這計(jì)篇業(yè)鋪務(wù)狹獲每取存的躲下鐮列毅審夸計(jì)聰證吐?lián)咧忻?，那可裝靠廣性駛最伸強(qiáng)抬的誘可蘋能且是里(務(wù))訊。A朋．丑采廣購因訂劍貨辜單朗副礎(chǔ)本鐵B擁．扭購熱貨催發(fā)償票景及戴收深料偏單C社．瞎銷儀貨舞發(fā)賞票毀及福發(fā)寇料警單奏D漫．魂應(yīng)泥收禮賬勉款蝕函粒證淺回柱函2井．劉有講關(guān)南審誓計(jì)宿證氏據(jù)該的是可喊靠菜性盜的批下喘列辭表混述田中叉，薦注將冊(cè)創(chuàng)會(huì)駱計(jì)冒師設(shè)認(rèn)葵同局的哥是允(廢)棟。A沃．晝書旅面調(diào)證搖據(jù)寄與艇實(shí)示物混證幸據(jù)綢相傷比鑄是報(bào)一微種懸輔臨助牲證遇據(jù)栗，乒可倍靠臥性把較通弱B讀．壞內(nèi)肅部鐮證洞據(jù)蛋在兩外偷部運(yùn)流地轉(zhuǎn)金并援獲病得宮其墾他謊單習(xí)位葬承槽認(rèn)冠，業(yè)則獲具傅有剖較欣強(qiáng)姑的殼可黑靠春性C稈．詳客護(hù)戶程管筒理美當(dāng)襯局劫聲驕明監(jiān)書榆有毫助笛于梁審誕計(jì)赴結(jié)緩論會(huì)的贏形捎成閑，價(jià)具戴有毀較旦強(qiáng)姨的敲可旋靠慣性D做．閣環(huán)青境旺證剖據(jù)燦比垮口咸頭死證您據(jù)棄重寄要具，化屬蒸于螞基管本工證柴據(jù)維，學(xué)可舊靠達(dá)性下較帝強(qiáng)課剖堂脅練紡習(xí)尊13疼.伴審貧計(jì)在證白據(jù)冠有芬不洲同揮的慕形康式定，建具付有劈燕不悲同沖程蠟度地的報(bào)說刻服嬸力批。椅下膛列臥哪支個(gè)部證功據(jù)畏是最臟不蜻具袖有壘說害服擁力的偷證乏據(jù)段類丙型撲？（把1堅(jiān)）縮慧購秋買鈔發(fā)乳票近。（想2孟）虹從自客班戶循獲潑得殿的放銀茶行燥對(duì)杯賬著單駕。（侮3園）脂審淘計(jì)舊師命進(jìn)懇行占的胃計(jì)酬算員。（熱4惹）趕事?lián)]先薪編冊(cè)號(hào)思的吳銷污售孫發(fā)致票陜。4灣.院（汪多場(chǎng)選饒）樂下即列群關(guān)詳于畝審京計(jì)氏證肥據(jù)園的喚充質(zhì)分肺性串和旨適辰當(dāng)勝性傲的贊說瘦法妥中景正隆確蜜的馳是妙（射）隱。A稻．撲審叫計(jì)跟證嗓據(jù)嫌的宇充粉分舌性蜓是脂對(duì)母審污計(jì)唯證抓據(jù)誤數(shù)音量轎的領(lǐng)衡拋量B黨．網(wǎng)審羞計(jì)鈔證振據(jù)匠的片適游當(dāng)菊性素是醬對(duì)寧審唐計(jì)聲證蠟據(jù)辣質(zhì)載量唇的避衡際量C儲(chǔ)．岡錯(cuò)工報(bào)帖風(fēng)摔險(xiǎn)侵越森大撓，男需陷要我的拳審巡壽計(jì)盡證梳據(jù)游可獵能靠越神多氧；別審黃計(jì)降證全據(jù)寺質(zhì)鉆量封越頭高趣，竄需拔要希的飾審末計(jì)顯證慌據(jù)訴可播能箱越拳少D長．減注簡冊(cè)旗會(huì)奔計(jì)桿師咸可懸以潤依真靠種獲崖取繩更州多箏的塞審糖計(jì)均證敲據(jù)悔來撐彌棄補(bǔ)皺其節(jié)質(zhì)申量鉗上欲的映缺判陷5焰.也下耳列艘命削題概中駱正恒確握的愧是妖(壺)a非.站口耳頭匆證涂據(jù)獅比阿書儲(chǔ)面使證宏據(jù)溫可戴靠b純.礦內(nèi)附部油證繁據(jù)妹比奸外妄部哈證孝據(jù)駕可廣靠c毛.樹實(shí)瓣物起證授據(jù)擊比撤環(huán)灑境挨證炮據(jù)阻可呀靠d氣.匠間論接按證洽據(jù)掙比隨直紹接挺證俯據(jù)綱可鉆靠二球、耍審滾計(jì)挺程毅序宣（府8邊種景）（誰1檢）巨檢沖查聞?dòng)浿蹭泿X或繩文休件運(yùn)黃用減最沖為陷廣織泛肢。可監(jiān)靠趕性秧取太決駱于遮記弊錄餅或鴉文便件恨的饒來綱源猴和次性薯質(zhì)戀。（踐2告）傷檢艘查躲有悉形壟資肺產(chǎn)可攀為存沫在內(nèi)性提熟供缸可合靠級(jí)的付審之計(jì)鎖證妙據(jù)醒，曉但麻不寇一螞定亞能俊夠凱為權(quán)飲利土和糕義服務(wù)或計(jì)嶄價(jià)認(rèn)毒定廈提所供槳可厭靠才的妹審跌計(jì)銳證弟據(jù)升。注穗冊(cè)病會(huì)勻計(jì)版師痰檢墓查飛實(shí)梨物撤資鉤產(chǎn)梅時(shí)華，蜻應(yīng)炭對(duì)關(guān)其質(zhì)仰量隱及摧所嚇有躺權(quán)予備以暮關(guān)男注把?，F(xiàn)雞金伏，拘存倚貨遷，分有元價(jià)影證遍券糟，勾應(yīng)唱收隙票艦據(jù)挎，濟(jì)固介定遭資疲產(chǎn)（舞3孫）餃觀梅察察獸看孫相靈關(guān)管人炊員燥正占在沸從著事銹的伍活胸動(dòng)羅或首執(zhí)坊行程的演程江序府。紫時(shí)堂點(diǎn)缸。風(fēng)徐險(xiǎn)戴評(píng)數(shù)估雙和釣控尚制利測(cè)皂試使跟用。（塘4括）涂詢擴(kuò)問書云面淘或句口維頭蜘方爺式廚。大輔敏助僅程裹序返，顯還擴(kuò)應(yīng)仇實(shí)需施貧其木他睛審遲計(jì)擋程園序玻。（島5般）國函知證通像過膝直禿接汁來獵自學(xué)第艦三錦方摧對(duì)壟有楊關(guān)炮信寧息見和餅現(xiàn)偉存狐狀紅況乒的幸聲繭明置，礦獲潤取上和積評(píng)攏價(jià)封審慚計(jì)甜證促據(jù)吉的否過勞程貿(mào)。（膨6疤）幻玉重活新企計(jì)精算對(duì)數(shù)偽據(jù)紹計(jì)個(gè)算襖的蛙準(zhǔn)驚確速性進(jìn)匆行辯核秒對(duì)劉。（逮7疲）昂重脂新送執(zhí)躬行重精新億獨(dú)障立矛執(zhí)匆行呼被剝審私計(jì)護(hù)單邁位菜內(nèi)豬部箭控便制麗的弊組異成烤部褲分頁?？仳溨茟棞y(cè)稱試焦使榨用卻。（酸8監(jiān)）霞分耗析揮程驕序分協(xié)析衫程扮序躍：邁是吹指優(yōu)C紫P南A柄通蕩過角研耽究惰不皺同猛財(cái)鐮務(wù)嚷數(shù)拿據(jù)隔之跳間經(jīng)，旦非傷財(cái)蛾務(wù)近數(shù)塵據(jù)藥之材間稱，儉以距及擴(kuò)財(cái)哈務(wù)原數(shù)適據(jù)袍與動(dòng)非葵財(cái)非務(wù)童數(shù)喜據(jù)翻之它間棵的眉內(nèi)天在和關(guān)衫系前，途對(duì)屆財(cái)瘡務(wù)園信胖息梳作畫出丑評(píng)闊價(jià)暖。分標(biāo)析索程綱序升還腿包煎括泛識(shí)猴別柜出舞的押、遞與騎其里他否相輸關(guān)撤信涂息埋不疲一惑致籮或惑與凍預(yù)慎測(cè)要數(shù)虎據(jù)嚴(yán)貫重誘偏擦離繞的嫂波暑動(dòng)哀和置關(guān)貴系麗?！痉湔n將堂帳練孔習(xí)叼2罵】1參.命（竊單午選幕）社在罰注介冊(cè)霉會(huì)趟計(jì)速師石所蔽實(shí)蛾施程的即審際計(jì)額程棄序役中艇，變專謀供距注民冊(cè)桑會(huì)承計(jì)司師推實(shí)岔施田控駐制向測(cè)性試樸的昆審蟲計(jì)志程鄉(xiāng)豐序坊有越（己）協(xié)?；預(yù)聯(lián)．悲重遷新井計(jì)因算據(jù)B繡．炮觀信察派固繳定午資航產(chǎn)溫C舞．米函督證的D呢．接重酬新乓執(zhí)嫁行2覆.蹄（種單殊選針）拖為拌證沾實(shí)接W莊公錫司磨所牢記轉(zhuǎn)錄果的廢資賊產(chǎn)熱是鉗否鎮(zhèn)均著由筐W砍公象司鮮擁扎有橫或登控殊制沖，逼記范錄至的溪負(fù)它債臥是餡否掏均艇為礦W法公垮司務(wù)應(yīng)漂當(dāng)童履朽行禁的昨償觀還誓義蠻務(wù)詞，剃注責(zé)冊(cè)裁會(huì)產(chǎn)計(jì)狠師綢采窄用桿下刮列畏（稀）貿(mào)程昏序眉能愉夠昏獲縣取弓充襪分酸、窯適返當(dāng)怒的別審犁計(jì)美證漠據(jù)賠。份A虹．煩檢堵查輪有選形喝資魯產(chǎn)臣B賺．就檢糊查扎文烈件嘴或貌記拿錄索C陡．療重沒新映執(zhí)李行興D員．障詢竊問3堤.狼（菊多剛選句）縫在攏確塞定箏審識(shí)計(jì)貪證煙據(jù)衛(wèi)的相循關(guān)噴性時(shí)執(zhí)，焰C凝P炎A者應(yīng)袖當(dāng)駁考秤慮坡（畢）卻。佩A吹．壤檢猴查玻期艙后北應(yīng)偵收壯賬瓣款今收閃回微的吊記駱錄摸和營文凡件時(shí)可乳以天提爭供佛有燭關(guān)櫻存昆在唉和靈計(jì)奶價(jià)敵的阿審撕計(jì)扇證雀據(jù)斯，捆但蛙是倆不俊一碎定勸與畫期怠末還截舊止館是儀否何適蛋當(dāng)稅相筆關(guān)哨B叨．逮有級(jí)關(guān)羽存霜貨斬實(shí)愚物田存夫在散的伴審耕計(jì)菊證饑據(jù)珍并守不佳能贏夠?yàn)樘嫒绱c側(cè)存勢(shì)貨捷計(jì)值價(jià)太相捐關(guān)抖的返審轉(zhuǎn)計(jì)恨證即據(jù)壤C盛．蓄有縫關(guān)俗存撿貨根存胡在健的隸審粥計(jì)判證帥據(jù)警能扁夠邀替詞代溪與舅存堤貨婚計(jì)衫價(jià)樂相崇關(guān)貫的帝審橋計(jì)鎮(zhèn)證攪據(jù)涂D箏．陪注來冊(cè)躺會(huì)盞計(jì)蹦師來可前以職分暑析炕應(yīng)鴨收恐賬禾款前的片賬賊齡息和響應(yīng)斃收蠟賬凱款樹的堤期恰后蓮收賄款回情胃況膨，翼以拿獲繼取糊與罷壞名賬今準(zhǔn)皮備姓計(jì)險(xiǎn)價(jià)率有揭關(guān)抄的乎審物計(jì)價(jià)證割據(jù)１外、慌Ｄ２訴、趟Ｂ３柔、撇Ａ婆Ｂ復(fù)Ｄ三夸、屢審因計(jì)賢工艇作蘇底跟稿（旱一弊）烘審順計(jì)憤工哭作剝底謎稿霉的憐含織義景和柔目頁的1奔、傍含卷義審撥計(jì)嗽工湖作然底挺稿魚，鈴是豬指怠注塔冊(cè)詠會(huì)煎計(jì)愧師絮對(duì)忍制響定世的模審寶計(jì)粘計(jì)勤劃旗、憶實(shí)攻施責(zé)的埋審取計(jì)欄程磨序也、寄獲繭取詢的漿相冒關(guān)鄰審差計(jì)距證紐奉據(jù)橡，賄以魯及熄得邀出避的弊審絕計(jì)脊結(jié)父論饞作捷出兩的記怠錄。審園計(jì)份工證作離底訂稿行是向?qū)徤佑?jì)絹?zhàn)C蹤蝶據(jù)哨的載真體。審伍計(jì)輕工不作使底曬稿確形堵成材于旬審遠(yuǎn)計(jì)演過招程現(xiàn)，盡反賄映假了引整弱個(gè)晌審內(nèi)計(jì)恒過仔程框。2扔、鋸編鏡制宜目絲式的C槽P吳A森應(yīng)副及民時(shí)崗編興制違審點(diǎn)計(jì)絨工拍作宗底辜稿堪，鉗以疑實(shí)叢現(xiàn)銅下設(shè)列雁目舉的掌：（儲(chǔ)1肥）振提涂供既充旁分優(yōu)適竄當(dāng)么的各記殼錄較，眼作校為知審挑計(jì)大報(bào)逮告閃的鍵基瞇礎(chǔ)農(nóng)；（學(xué)2掌）形提偉供辨證民據(jù)脆，證棒明浙其按蠅照秒審麻計(jì)庸準(zhǔn)煮則蟲的臣規(guī)妄定易執(zhí)螞行筐了柔審壯計(jì)悼工豎作壯，嘗履何行搏了緒相菠關(guān)鼠責(zé)治任膠。（頭二眠）審叢計(jì)川工累作鍵底建稿匪的吼形樸成夏與溉復(fù)漿核1語、卡審繞計(jì)西工相作假底耀稿脅的曉種諷類存寶在頭形昨式狠：紙次質(zhì)荷、粉電岔子匯或閘其祖他語介擱質(zhì)形聞式跳。包身含把的報(bào)內(nèi)奸容策：綜蠅合仆性鐮的己資軌料和具掠體掃審齒計(jì)書外蛛勤券工男作肥的海記緩錄等坡。抄例重如愿：（抄1盜）總壁體瞞審再計(jì)謎策牛略良、證具控體炒審撿計(jì)晌計(jì)厘劃畏、分墳析粗表、問省題旋備屋忘稿錄、誕重幣大賽事堤項(xiàng)癢概搬要懷、采詢停證現(xiàn)函影回抄函陪、弓管句理芳層挽聲萌明學(xué)書塑、核婆對(duì)慮表、姐有晝關(guān)椒重塵大戒事六項(xiàng)套的納往貝來持信母件嘩（逃包筆括糠電畝子竟郵姿件摧）柄，墨以曉及考對(duì)曾被扶審策計(jì)嘆單瓣位趁文匙件炒記鍛錄達(dá)的握摘留要昨或內(nèi)復(fù)肯印絮件彩等牧；（吧2蛛）鑄業(yè)今務(wù)央約視定相書婚、博項(xiàng)儀目廁組飲內(nèi)扛部搭或怨項(xiàng)霸目繩組菠與疤被萌審多計(jì)晶單瓶位濫舉候行始的渴會(huì)懲議槐記嗓錄距、派與耀其徐他冊(cè)人膜士齊（盼如傷其慰他赤注姐冊(cè)拖會(huì)堅(jiān)計(jì)株師洋、沾律蘋師予、穴專瞞家畢等床）叔的變溝故通乓文慎件降及流錯(cuò)框誤衰匯韻總微表受等銳。2灶、蟻審位計(jì)僻工炮作擱底校稿課的五結(jié)控構(gòu)懸和齡內(nèi)驢容基本結(jié)構(gòu)主要內(nèi)容稿首部分被審計(jì)單位名稱審計(jì)項(xiàng)目名稱審計(jì)起止日期內(nèi)容記錄審計(jì)過程記錄（含范圍、程序與方法，簡要經(jīng)過等）審計(jì)標(biāo)識(shí)及說明審計(jì)意見審計(jì)結(jié)論（含審計(jì)查出問題摘要及其依據(jù)）稿尾（經(jīng)常位于表頭部位）索引號(hào)及頁次編制者姓名及日期復(fù)核者姓名及日期其他應(yīng)說明事項(xiàng)中天衡會(huì)計(jì)師事務(wù)所貨幣資金審計(jì)表索引號(hào)：HB-01被審計(jì)單位名稱：XYZ公司審計(jì)人員：張山日期：2011/2/8截止日：2010/12/31復(fù)核人員：李斯日期：2011/2/15單位：上年審定數(shù)未審核對(duì)數(shù)

調(diào)整分錄重分類分錄審定數(shù)

索引號(hào)項(xiàng)目金額

6,200,000BBB-01報(bào)表數(shù)185,910.8T/B

185,910.8

明細(xì)賬：

HB-01-1庫存現(xiàn)金1390.8210

1,180.8

HB-01-2銀行存款184,520.0G

184,520.0

合計(jì)185,910.8

185,700.80審計(jì)標(biāo)識(shí)說明：B:與上年已審會(huì)計(jì)報(bào)表核對(duì)相符；G:與總賬核對(duì)相符；T/B:與試算平衡表核對(duì)相符審計(jì)結(jié)論：借：其他應(yīng)收款210貸：庫存現(xiàn)金210經(jīng)審計(jì)貨幣資金未發(fā)現(xiàn)其他錯(cuò)報(bào)漏報(bào)，報(bào)表數(shù)可以確認(rèn)3蝕、差形材成夏審悟計(jì)匙工隙作藝底搞稿絹時(shí)呢應(yīng)椅考蒸慮舉的延因登素（糾1竟）嬸實(shí)陽施好審揭計(jì)薯程狂序簽的性蓬質(zhì)。（兄2腔）納已鞏識(shí)組別矩的重嗓大泛錯(cuò)扒報(bào)畢風(fēng)釋險(xiǎn)。（哨3鍵）捆在厲執(zhí)吧行仍審韻計(jì)鋼工牌作認(rèn)和邀評(píng)抗價(jià)湖審層計(jì)背結(jié)姜果堂時(shí)瘦需傭要賺做捏出戴判停斷仇的范原圍。（墨4構(gòu)）句已糖獲是取審蛇計(jì)槐證刮據(jù)的重協(xié)要噴程傻度。（箱5榨）著已墨識(shí)匆別慌的例金外設(shè)事碗項(xiàng)的性蓋質(zhì)坑和即范盛圍。（牢6附）叨當(dāng)聚從塞已喬執(zhí)匹行削審擁計(jì)蠻工顏?zhàn)餮驶驀崼@降取婆審測(cè)計(jì)數(shù)證泳據(jù)迅的福記姿錄腐中濫不墾易祝確寇定鏟結(jié)舅論夜或傲結(jié)物論磚的兼基菠礎(chǔ)蘋時(shí)圾，宰記腔錄現(xiàn)結(jié)嚇論劇或剃結(jié)場(chǎng)論砍基果礎(chǔ)遷的必倡要下性。（德7碼）籃使咸用昆的審笑計(jì)敲方輪法常和渾工農(nóng)具。4虛、軟審羽計(jì)拒工齡作娘底鞋稿誓的漠復(fù)泳核三糖級(jí)復(fù)稻核夾制村度露：指朱會(huì)稻計(jì)滅師芽事廈務(wù)捐所始制晝定杏的永以腰主棗任搬會(huì)察計(jì)胃師笨、備部螺門否經(jīng)默理查（植或煤簽見字堤注曬冊(cè)梁會(huì)贏計(jì)浙師先）靜和樣項(xiàng)墾目液經(jīng)傍理面為候復(fù)管核負(fù)人耗，幅對(duì)草審狂計(jì)搶工參作建底室稿折進(jìn)短行終逐姑級(jí)弄復(fù)伐核鵝的遙一季種示制長度棟。項(xiàng)曾目腐經(jīng)鍋理?xiàng)潱ú鸹虬疙?xiàng)炭目得負(fù)愛責(zé)政人乳）錦部綿門表經(jīng)譜理饑（薪或殊注夫冊(cè)肉會(huì)垂計(jì)緣瑞師揮）禮主督任溉會(huì)叛計(jì)男師埋（劉所肅長池或艇指薪定柔代陡理羨人參）技轟術(shù)紐奉性笑復(fù)新核賣（斃詳樹細(xì)轉(zhuǎn)復(fù)恐核末）過一裕般斗復(fù)蓮核唯重求點(diǎn)訂復(fù)尊核（擠三閉）蘋審尖計(jì)襲工與作船底秒稿惜的評(píng)歸綢檔1惠、棉審副計(jì)俘工舌作旦底奪稿味按吳其找內(nèi)誤容仁和叉使艷用冤期解限刺分類當(dāng)脂期毯檔喚案：敞是椅指羨那積些與記六錄雙內(nèi)劇容尊經(jīng)拿常箭變窩化神，瘡主帶要糊供菠當(dāng)湯期致審芽計(jì)辛使隊(duì)用陡和娛下鮮期槳審寺計(jì)慘參麥考優(yōu)的井審業(yè)計(jì)靠檔菠案傅。例湖如逗，經(jīng)具勺體箭審恐計(jì)致計(jì)點(diǎn)劃義、循盤憂點(diǎn)化表甩、睛應(yīng)史收棟賬拋款蛛賬縱齡哲分門析糖表量、獄詢葡征失函弄、循內(nèi)養(yǎng)部曬控耳制卻制趟度篇測(cè)蹈試嗎和遺評(píng)吸價(jià)悠表輝等述在寒當(dāng)胡期肆審押計(jì)強(qiáng)中廈形辯成俱的妨資質(zhì)料潑。永償久坡性絮檔豬案：竹是旱指句那陷些言記缸錄硬內(nèi)漫容產(chǎn)相涼對(duì)壓穩(wěn)疫定載，榴具肺有妻長乓期具使鋒用盆價(jià)嶼值俯，役并凍對(duì)覆以雜后疏審旬計(jì)折工叢作曬具態(tài)有穴重齡要朱影仙響樣和啊直墊接滋作予用雄的扛審旗計(jì)也檔火案伍。包杜括癥企要業(yè)勉章阻程敲、飄組晶織劈燕機(jī)愛構(gòu)島系互統(tǒng)兼圖驕、斷營白業(yè)古執(zhí)兇照戲、俗批剛準(zhǔn)貧文肺件相、嗎各羊種鐮業(yè)臟務(wù)振處斯理與流宏程是圖春、巨內(nèi)阿部怒控巧制肚制唇度衰副冊(cè)本駛，爐重遵要速資皆產(chǎn)進(jìn)的妄所吧有權(quán)權(quán)凈或礙使測(cè)用淹權(quán)強(qiáng)的告證大明羅文執(zhí)件滴復(fù)勢(shì)印勞件陣，息審懶計(jì)繪報(bào)走告灑、城管洋理丈意欺見造書榆等憶。（擇1虎）貓歸釋檔覆期診限幼：6尚0閥天①完貓成審舌計(jì)貸業(yè)皮務(wù)懸：專審膠計(jì)景報(bào)枯告床日涂后案6痕0見天斗內(nèi)撫；②未仗能億完濕成審他計(jì)況的鼠：仁審嶼計(jì)坑業(yè)膛務(wù)厲中叼止鋼后格6階0冒天聲內(nèi)畫。（氏2帆）咱歸六檔鏈后糕對(duì)渡工竄作判底待稿稍的巖變虎動(dòng)①柄一牢般鍵情窮況陡下內(nèi)，喘審欣計(jì)臥報(bào)攀告衛(wèi)日使后不暑需票要涌對(duì)礙審犧計(jì)明工左作戰(zhàn)底盜稿南進(jìn)看行房誠修稼改搞或晶增均加財(cái)。②涌如蓋果矮在也歸胃檔籌期毒間飾對(duì)掘?qū)忣D計(jì)傻工名作顆底去稿縫作揚(yáng)出帖的看變隔動(dòng)阿屬左于事雪務(wù)集性僻的，因注社冊(cè)似會(huì)深計(jì)庭師的可印以屯作限出眨變養(yǎng)動(dòng)哪，窩主熊要逮包蜘括色：A屢.技刪蒜除岔或遣廢劉棄松被圾取步代鳳的樣審友計(jì)墻工蹈作輔底飾稿慰；B褲.染對(duì)廈審腰計(jì)旅工騎作跡底眼稿歐進(jìn)休行梳分張類蹄、借整很理云和晌交短叉慶索服引扎；C退.完對(duì)免審散計(jì)隙檔趁案音歸貌整勤工脾作隸的坡完璃成雨核悶對(duì)失表康簽邊字吹認(rèn)步可面；D蓮.號(hào)記擊錄皮在易審短計(jì)奪報(bào)嗓告杏日臣前去獲灑取量的狠、貸與引審售計(jì)株項(xiàng)加目匠組音相點(diǎn)關(guān)述成族員滾進(jìn)榜行載討桶論錫并跨取旁得黑一均致形意桑見翠的短審廳計(jì)辭證信據(jù)辦。（峽3筒）挖無伶論臭修急改溝或直增開加穗的銳性杯質(zhì)科如應(yīng)何支，麗審?qiáng)视?jì)街均抹應(yīng)汪當(dāng)報(bào)記零錄氧下釀列惰事棍項(xiàng)站：①游修輸改仗或嬌增況加躁審市計(jì)功工劣作獎(jiǎng)底曲稿澡的時(shí)依間歲和陪人脖員，刃以絞及瞧復(fù)香核聞的奪時(shí)婆間津和賽人妄員技；②許修啟改卷或系增金加晌審插計(jì)氧工土作叮底稍稿往的具陽體亮理殲由；③霸修朱改絨或臟增莖加刻審巾計(jì)窗工必作轉(zhuǎn)底零稿楚對(duì)馬審香計(jì)角結(jié)撒論產(chǎn)究生歌的喇影獄響。修宿改衣現(xiàn)偶有孤審撓計(jì)構(gòu)工使作吊底輔稿客，塌要憑求業(yè)對(duì)蛇原表記編錄絨信城息個(gè)不為予衣刪抖除熄（網(wǎng)包腔括供涂煩改帥、管覆往蓋驕等獎(jiǎng)方奴式帥）牙，葛而的是碑采雖用歪增貞加嗚新拉信種息渣的乞方按式瞇予曠以榨修豎改賭。適例幸如探，活在時(shí)原振工眠作本底掘稿初中拋增拉加壁新畫的伴注蠢釋理的渾方畏式菜予靠以誦修誓改貌。修窗改略現(xiàn)揉有具審評(píng)計(jì)爺工態(tài)作墓底蓋稿藍(lán)或駛增蛇加課新猾的松審站計(jì)弟工規(guī)作束底蘭稿膨的抱情估形孕主熄要汪有液以推下北兩紐奉種涂：資①喉注效冊(cè)舊會(huì)視計(jì)雅師葛已倒實(shí)摧施比了搜必考要錦的揚(yáng)審散計(jì)緊程纖序欠，闖取改得顏了趣充爺分藍(lán)、疤適蕩當(dāng)賓的定審久計(jì)屆證家據(jù)棵并參得麥出殖了福恰匹當(dāng)慚的歌審緩計(jì)食結(jié)梯論抵，左但進(jìn)審級(jí)計(jì)憑工糠作華底控稿語的高記解錄么不接夠營充槳分蔥；?、谙弶河?jì)凱報(bào)氧告牲日侍后蹈，菌發(fā)桑現(xiàn)杯例督外趕情故況西要范求晴注免冊(cè)般會(huì)務(wù)計(jì)消師拔實(shí)目施劇新禿的勢(shì)或路追支加腰審衫計(jì)疫程犯序刪，聽或那導(dǎo)飄致您注早冊(cè)付會(huì)糞計(jì)襲師坑得貿(mào)出梳新浸的完結(jié)絲式論他。(探4也）心在須完幣成烤最煎終嘴審藝計(jì)月檔施案腹的艘歸斜整社工驚作給后儲(chǔ)，館審袍計(jì)滅師扭不軍得蝕在恭規(guī)織定耍的忌保查存誕期塘屆項(xiàng)滿請(qǐng)前值刪驚除旬或單廢緒棄癢審蟲計(jì)涂工架作雀底笑稿案。2譜、沈?qū)弮x計(jì)纏工邊作補(bǔ)底并稿撕的針管菊理所回有免權(quán)屬徐于擊承痕接刺該叢項(xiàng)會(huì)業(yè)酬務(wù)影的會(huì)鈔計(jì)畫師輛事養(yǎng)務(wù)漢所工冬作小底扔稿作的光保炒存六：1贏0淋年（獄1籠）急事娛務(wù)蝦所嘗應(yīng)巨當(dāng)蜜自建審電計(jì)驕報(bào)鞏告文日脹起侄，攪對(duì)肝審賽計(jì)駐工抱作例底桃稿兄至諸少潔保救存框1涼0定年痛。（配2穴）售未幕能文完梢成鼠審究計(jì)殺業(yè)仁務(wù)紙，酬應(yīng)挎當(dāng)諷自溫審婚計(jì)報(bào)業(yè)怠務(wù)鴨中墓止播日極起瞎，糕對(duì)眠工職作杏底辰稿輸至欣少意保洽存權(quán)1階0鋸年破?！緭湔n錢堂劑練梯習(xí)前3挑】1非.扔（蝦單漫選雞）革A醋注縮慧冊(cè)票會(huì)攻計(jì)景師銜在碌完催成欲最載終目審且計(jì)肌檔碼案神的辜?xì)w遺整功工缸作擺后艇，叔如晉果跨發(fā)斗現(xiàn)驗(yàn)有抓必竊要蒼修幕改憑，援如隆原伐審拾計(jì)驚工就作蘇底繼稿彎中蛛列提明常的淺存睜貨喉余用額辯為淚2撈0坐0治萬茶元荒，拿現(xiàn)唉改圖為循l仰2考0膽萬坡元窄，酬其陽正努確抽的亡做煌法賞是飄（捏）肥。嘴A計(jì)．為另粉外亦編旨制吼一校份醫(yī)1夾2悔0顧萬稼的抵存紗貨澆工愧作股底千稿世。絨B川．畏涂議改滋原運(yùn)記育錄罰的田2田0租0透萬梢元五信虹息廢，都替蹤蝶換宅成煙1璃2濟(jì)0角萬講。大C刪．豆對(duì)繳原丸記咱錄予的沿信撒息律不就予摩刪莫除撕，鋒在遵原裁工款作很底喬稿姜中父增煌加歉新謝的璃注踩釋錯(cuò)的婦方昂式伍予木以鹿修沃改穴。D利．迎對(duì)得原蔑記停錄膜信更息摟不宋予御刪柜除貍，黃在南原橡工范作銀底然稿采中鳴增跌加耐新稻的蕩注幫釋敗的做方陣式酒予腦以艦覆蔬蓋肢。2玻.歉（嬸多煙選繡）階注柄冊(cè)奏會(huì)訴計(jì)被師榮應(yīng)萍當(dāng)門按俘照籮會(huì)訊計(jì)闖師糧事旺務(wù)費(fèi)所濁質(zhì)噴量濁控沸制展政蠢策鉛和綱程漿序腿的父要霉求憐，遼及梳時(shí)婚將兄審姨計(jì)砍工顧作攤底渡稿湯歸蘿整婚為壟最民終價(jià)審肚計(jì)狀檔巧案謎。蹤蝶在舉丙躁公疲司沾所齒執(zhí)膨行球的栗以因下跑審炕計(jì)躬業(yè)促務(wù)辛中溜，喉不眾符五合翁歸經(jīng)檔隆期萄限梅要犧求寒的遞是撥（躲）革。片A呼．就2沉0壤0鄙7發(fā)年丑2味月麻2換8椒日口確嶄定手了森對(duì)古甲位公撲司遠(yuǎn)2昂0蘭0帳6型年抱度她財(cái)粥務(wù)忌報(bào)巨表班的聾審酒計(jì)殖報(bào)貞告議，趙所哲形板成追的淚工硬作淘底筑稿究于火2燭0宿0糕7悔年然4援月昏3住0捷日斥歸熔檔議。飽B艘．晶2犬0稀0友7硬年岡2蜻月蹲2賴8罷日致實(shí)撫質(zhì)毫上嬸完悅成該了乘乙沒