財(cái)務(wù)報(bào)表及審計(jì)管理知識(shí)原則

審計(jì)學(xué)主講：田國(guó)林塔里木大學(xué)經(jīng)濟(jì)與管理學(xué)院E-mail:tiangl2004@126.com第二章財(cái)務(wù)報(bào)表審計(jì)的目標(biāo)和一般原則本章要點(diǎn)第一節(jié)財(cái)務(wù)報(bào)表的審計(jì)目標(biāo)第二節(jié)財(cái)務(wù)報(bào)表審計(jì)的一般原則第三節(jié)財(cái)務(wù)報(bào)表的審計(jì)范圍第四節(jié)財(cái)務(wù)報(bào)表審計(jì)的組織方式本章要點(diǎn)1.審計(jì)總目標(biāo)的演變2.財(cái)務(wù)報(bào)表審計(jì)的總目標(biāo)3.管理層的認(rèn)定4.財(cái)務(wù)報(bào)表審計(jì)的具體目標(biāo)5.財(cái)務(wù)報(bào)表審計(jì)的一般原則6.財(cái)務(wù)報(bào)表的審計(jì)范圍7.財(cái)務(wù)報(bào)表審計(jì)的組織方式8.業(yè)務(wù)循環(huán)及劃分返回第蜘一逮節(jié)薦財(cái)涉務(wù)沖報(bào)摩表拾的躁審踐計(jì)席目見標(biāo)一那、斧財(cái)班務(wù)暈報(bào)書表積審戴計(jì)骨目背標(biāo)葡的遇體撓系二孤、吼財(cái)筍務(wù)束報(bào)水表蹄審餡計(jì)壩的丟總型目瓜標(biāo)一或、蟻財(cái)嶄務(wù)彈報(bào)憶表毒審圖計(jì)宴目習(xí)標(biāo)揮的發(fā)體港系在槐注特冊(cè)岸會(huì)值計(jì)臉師變財(cái)盜務(wù)擋報(bào)繼表長(zhǎng)審輝計(jì)客中語(yǔ)，治審測(cè)計(jì)勒目壟標(biāo)皺包票括貝財(cái)楚務(wù)女報(bào)船表澤審當(dāng)計(jì)病的重總鞋目粗標(biāo)芬和馬與纖各吹類楚交遷易滋、寄賬扮戶苗余氣額軍、拘列蘿報(bào)呀相諒關(guān)減的撲具貫體爆審冶計(jì)忙目炒標(biāo)染兩田個(gè)瘦層粥次籌。(炕1弊)財(cái)差務(wù)擋報(bào)遭表付審利計(jì)容總劈燕目字標(biāo)矮是浴最矛高澡層庭次晴的鮮目派標(biāo)棚，扁它斃是難針斜對(duì)尾整捏個(gè)斧財(cái)脾務(wù)艇報(bào)優(yōu)表環(huán)審狼計(jì)芹而盈言拒的剝。(賢2飾)具精體屯審刑計(jì)憐目書標(biāo)明是陶在鎮(zhèn)審盛計(jì)樸總鍬目歉標(biāo)危的您統(tǒng)化馭玻下揪，詞以叮證殼實(shí)老管泄理堆層允的份認(rèn)稅定鋒為鉤出臣發(fā)寨點(diǎn)嗓，虹針悶對(duì)霧各便類趴交宮易嚇、監(jiān)賬剪戶村余腎額敬、擔(dān)列壞報(bào)執(zhí)的問審展計(jì)及而因確艙定勿的青審內(nèi)計(jì)條目濁標(biāo)斬。二定、沙財(cái)泊務(wù)晨報(bào)伴表掛審怖計(jì)章的齒總早目熊標(biāo)(一)審蠢計(jì)焰總立目秀標(biāo)際的培演鞏變?cè)趧澰斣始?xì)倒審忠計(jì)鉗階壺段犬，唐查犧錯(cuò)餅防換弊勝是五這愈一允階炭段昌的漢審惰計(jì)禍目歪。在克資擊產(chǎn)巷負(fù)斷債立表插審帶計(jì)闊階鞠段元，寇審災(zāi)計(jì)凳目支標(biāo)捏是榜對(duì)杠歷悔史凡財(cái)煉務(wù)勁信字息鵲進(jìn)漢行罪鑒氧證華，罵查宗錯(cuò)涼防撇弊挽目鼓標(biāo)丸雖攔依飽然迎存疼在謊，晴但剃已傻退符居衣第翁二米位既，海審晨計(jì)過的閑功背能冶從堆防壟護(hù)化性巡壽發(fā)轟展蒙到適公造證懂性寶。在饑財(cái)敵務(wù)藝報(bào)橫表拼審怒計(jì)帳階帽段冤，罩審蘇計(jì)鋼目望標(biāo)笨不容再引局秩限湖于史查牧錯(cuò)輪防服弊炎和趕歷嘩史斬財(cái)洲務(wù)洞信堪息照公蠅證午，男而戴向豎管誓理粥領(lǐng)址域鞠深誦入賽和垃發(fā)攏展棵。二差、蠻財(cái)要?jiǎng)?wù)恰報(bào)握表柄審惡計(jì)荒的遺總踩目學(xué)標(biāo)(二)財(cái)歇?jiǎng)?wù)華報(bào)陶表首審箏計(jì)動(dòng)的矛總搬目餐標(biāo)根瀉據(jù)《中繡國(guó)駝注覺冊(cè)費(fèi)會(huì)供計(jì)僚師靠審授計(jì)昌準(zhǔn)窄則》的恰規(guī)短定歸，血財(cái)驢務(wù)弊報(bào)疑表鵲審致計(jì)缺的娛目柳標(biāo)資是液注聰冊(cè)草會(huì)撞計(jì)嚷師鏡通嘉過喚執(zhí)變行稅審何計(jì)狹工饒作企，樹對(duì)撈財(cái)歐務(wù)租報(bào)燈表規(guī)的霞下?lián)P列控方驅(qū)面辯發(fā)矩表羊?qū)従w計(jì)斯意傲見昨：(菌1駕)財(cái)新務(wù)雷報(bào)兔表民是毯否山按雞照熔適趕用悄的辟會(huì)錄計(jì)短準(zhǔn)討則同和每相擦關(guān)堂會(huì)永計(jì)汪制奏度羞的捆規(guī)流定競(jìng)編傲制(合頓法結(jié)性)；(介2償)財(cái)伙務(wù)墻報(bào)著表牲是盜否必在探所嫂有兩重湊大桃方設(shè)面薄公相允傾反宿映盈被之審母計(jì)弟單弓位禍的寬財(cái)猛務(wù)辦狀慮況悉、罵經(jīng)西營(yíng)崇成染果右和山現(xiàn)隔金送流爽量(公壁允南性)。因撐此茄，恭可書以虛將間我畜國(guó)莫注獻(xiàn)冊(cè)影會(huì)遮計(jì)金師糾審秘計(jì)酷的卻總希目雨標(biāo)篇概挽括莫為款對(duì)稀被是審珍計(jì)灑單仿位呀財(cái)統(tǒng)務(wù)墨報(bào)袍表各的漫合隆法耽性厭和法公飼允罵性橡發(fā)啟表歷意貸見伙。三駁、道被解審夕計(jì)烈單鑒位寇管呼理釋層形的津認(rèn)壩定(一)認(rèn)采定抹的巨含部義認(rèn)怕定養(yǎng)是串指鏈被懶審掌計(jì)串單盞位鳴管菌理居層牙對(duì)鐮財(cái)狗務(wù)鋸報(bào)麗表他組撐成梨要初素鉤的饑確旬認(rèn)揀、承計(jì)蕉量豎、護(hù)列傳報(bào)毒作欣出范的打明誦確籃或馬隱線含顛的志表咬達(dá)這。管雹理淺層案在袍財(cái)儉務(wù)辱報(bào)講表伏上告的康認(rèn)市定縱有跡兩益種受類牢型鉗：指一洞是顯明善示次性喉的還認(rèn)黑定志；捉二疊是絡(luò)隱庫(kù)含盆性邪的成認(rèn)街定冊(cè)。返謊回三矮、組被命審沫計(jì)城單拌位杰管比理狠層每的雖認(rèn)惠定(二)認(rèn)畝定胸的街類郵型1檢.對(duì)當(dāng)各慰類趣交尋易端和拆事交項(xiàng)殘的侮認(rèn)袋定(墊1叫)發(fā)恢生忍。掉即頌記紛錄羊的固交范易肚和玻事蓋項(xiàng)皇已歇發(fā)載生沒，響且荒與步被別審平計(jì)儀單噴位債有脈關(guān)脫。(粒2勒)完摟整議性喚。野即飛所州有庭應(yīng)竿當(dāng)脆記涼錄偷的鐵交偶易副和智事綢項(xiàng)顆均得已把記嫁錄抓。(覆3購(gòu))準(zhǔn)我確題性手。形即插與脫交封易渡和贊事兆項(xiàng)丸有棄關(guān)娃的墳金炕額允及芽其軋他傻數(shù)初據(jù)浪已籠恰寺當(dāng)葬記雁錄居。(伸4衫)截皂止枕。錯(cuò)即躁交楊易豪和梢事慮項(xiàng)毯已阻記怒錄敢于數(shù)正氏確激的序會(huì)安計(jì)幻玉期指間哄。(電5羅)分鵲類偵。底即田交參易讀和隊(duì)事袍項(xiàng)缺已竄記微錄管于索恰泊當(dāng)載的錯(cuò)賬子戶故。三劣、錘被胃審電計(jì)計(jì)單科位霉管跑理鐘層個(gè)的鄙認(rèn)詳定(二)認(rèn)趨定母的禽類變型2狀.對(duì)慶期象末滿賬棗戶濟(jì)余寬額常的洞認(rèn)鬼定(仆1模)存佳在概。蔥即仆記搶錄炭的攤資丟產(chǎn)哭、惜負(fù)詢債孟和飲所缺有驅(qū)者陡權(quán)裙益鉤是樂存造在赤的次。(委2籃)權(quán)代利固和予義躍務(wù)怕。售即貪記習(xí)錄吉的劣資匠產(chǎn)礦由競(jìng)被故審輕計(jì)凡單銜位法擁躬有角或博控緊制用，矛記右錄侍的譽(yù)負(fù)據(jù)債廟是凍被飯審弟計(jì)亮單飾位陳應(yīng)朗當(dāng)廳履產(chǎn)行盲的溫償續(xù)還貴義兩務(wù)艦。(暢3馬)完貨整潑性廣。繩即挪所朝有祥應(yīng)故當(dāng)權(quán)記暑錄丈的陸資閘產(chǎn)毒、坊負(fù)卻債愚和月所夸有鈔者賊權(quán)述益炊均灘已才記澇錄博。(最4丸)計(jì)細(xì)價(jià)傳和滋分被攤陷。好即等資憐產(chǎn)消、遇負(fù)然債騎和梢所宇有柴者程權(quán)標(biāo)益丈以承恰籍當(dāng)識(shí)的糊金引額冷包按括挨在蠟財(cái)甚務(wù)閉報(bào)爛表閥中著，帖與盤之先相菜關(guān)雅的緩計(jì)見價(jià)鐮或秤分柿攤肢調(diào)拒整閑已魔恰閃當(dāng)禽記翁錄媽。三外、奶被染審復(fù)計(jì)閃單嗓位告管給理援層倡的冰認(rèn)祖定(二)認(rèn)穿定輔的嘴類摩型3艇.對(duì)狂列樓報(bào)薦的草認(rèn)艷定(城1癥)發(fā)泥生缺以別及乖權(quán)皺利陣和財(cái)義耀務(wù)德。遮即風(fēng)披絹露針的姜交炕易圓、胖事渠項(xiàng)撓和嫌其趙他床情上況偵已酒發(fā)摔生魂，約且恰與樣被惕審槐計(jì)躁單琴位化有瞞關(guān)吩。(任2臉)完帝整嫌性虎。供即師所框有篇應(yīng)醫(yī)當(dāng)亭包插括士在趴財(cái)稀務(wù)戚報(bào)胸表須中褲的稿披懶露湖均板已聯(lián)包小括植。(未3雀)分挎類府和販可光理宇解傘性湊。斗即泊財(cái)蒜務(wù)帶信考息案已撕被猴恰煩當(dāng)箱地鼻列技報(bào)稼和便描丹述爹，劑且庭披芽露慢內(nèi)扭容陵表爛述落清僚楚刪。(灶4蜂)準(zhǔn)腔確污性阻和該計(jì)蠟價(jià)須。嬌即部財(cái)鞋務(wù)給信逼息支和計(jì)其禾他蕉信惑息能已砌公壘允化披側(cè)露既，績(jī)且烘金黨額拘恰廢當(dāng)碼。四扯、繼具前體罪審夕計(jì)腹目腳標(biāo)具甩體罷審你計(jì)生目寬標(biāo)奏由奮被喪審法計(jì)獻(xiàn)單俱位眉管塵理賢層鴉的窯認(rèn)首定貨推姻導(dǎo)冒而率來(lái)追的(一)各束類帝交勸易沒和褲事僵項(xiàng)喘的膏審胖計(jì)記目銷標(biāo)1概.真摸實(shí)塔性2朗.完夾整對(duì)性3籮.準(zhǔn)吹確逃性4泡.截諸止5蹄.分恥類四由、扭具撤體屢審根計(jì)枝目亞標(biāo)(二)期桐末示賬朵戶雁余塊額脹的弓審控計(jì)仁目幟標(biāo)1客.存裝在2吐.權(quán)農(nóng)利瓣和處義盛務(wù)3球.完夸整么性4籮.計(jì)婦價(jià)勉和沾分褲攤資留產(chǎn)替、烤負(fù)歲債婆和確所決有征者嗎權(quán)泛益托以傅恰沾當(dāng)榆的竊金木額太包油括惑在擇財(cái)拖務(wù)姿報(bào)遵表柄中醫(yī)，敘與巖之唐相籃關(guān)監(jiān)的求計(jì)祝價(jià)靈或茅分綁攤偽調(diào)征整每已脆恰崗當(dāng)各記悄錄六。四污、奇具腫體番審餓計(jì)但目追標(biāo)(三)列磚報(bào)姐的變審鏟計(jì)帝目爐標(biāo)1欄.發(fā)強(qiáng)生福及拋權(quán)把利換和圖義懷務(wù)2工.完溜整嬸性3笑.分訓(xùn)類膊和罪可橋理鵲解的性4挑.準(zhǔn)奇確劍性紅和野計(jì)墳價(jià)第前二躬節(jié)侵財(cái)竭務(wù)蓬報(bào)虛表帆審支計(jì)嶼的平一倒般叨原怠則一晶、繡遵雜守端職福業(yè)定道深德睡規(guī)胞范二酷、果遵諷守節(jié)質(zhì)液量倆控?fù)熘品笢?zhǔn)委則三景、曾遵臥守某審沈計(jì)些準(zhǔn)鞏則一奶、賄遵調(diào)守葡職拾業(yè)澆道蟲德偏規(guī)正范制叢定場(chǎng)并臨遵列循邊一希套擴(kuò)行娛業(yè)撐職村業(yè)撒道維德怨規(guī)西范斗，糧是暮注嚇冊(cè)脂會(huì)引計(jì)衣師鎮(zhèn)維緒護(hù)圍行弄業(yè)轉(zhuǎn)形擁象奶、顧取苦信羞于具社楚會(huì)體公熱眾流的蹄基底礎(chǔ)切。目兄前收，泉注辰冊(cè)展會(huì)丘計(jì)指師良職悼業(yè)殃道返德狠規(guī)膀范會(huì)主轟要吉包喬括貪《豎中唱國(guó)棵注配冊(cè)秤會(huì)瓦計(jì)熊師歸職連業(yè)軌道雞德脫基億本吐準(zhǔn)簡(jiǎn)則叼》籍和屈《嘆中固國(guó)克注兆冊(cè)民會(huì)禮計(jì)旨師戶職疏業(yè)賓道米德替規(guī)煙范精指碼導(dǎo)舉意遷見到》嚇。二的、焦遵債守準(zhǔn)質(zhì)辮量存控失制障準(zhǔn)諸則目鴉前寒，叼財(cái)劃政雄部昨已姑發(fā)鵝布茄兩丑個(gè)遮質(zhì)譜量戴控須制蝕準(zhǔn)鉛則殊，蕉即《會(huì)稅計(jì)斗師密事虜務(wù)賴所訴質(zhì)西量蜜控考制糕準(zhǔn)歷則拋第5物1閘0貞1號(hào)—據(jù)—業(yè)舍務(wù)敞質(zhì)監(jiān)量簽控爽制》和《中壓國(guó)軋注溫冊(cè)儲(chǔ)會(huì)頸計(jì)鐘師材審財(cái)計(jì)乒準(zhǔn)井則節(jié)第1嶄1塑2蝕1號(hào)—室—?dú)v曬史可財(cái)希務(wù)礎(chǔ)信指息籃審義計(jì)取的棕質(zhì)扶量哄控疤制》。注區(qū)冊(cè)華會(huì)辱計(jì)鏡師歌應(yīng)辯當(dāng)蘿遵匆守蔽財(cái)鉗政施部眉發(fā)傾布太的城會(huì)濃計(jì)擱師攏事遵務(wù)瘡所畢質(zhì)斧量秋控葛制圓準(zhǔn)悟則咐以膚及伶本腳所榨的古質(zhì)泉量腫控隔制默制桑度嫂?？试趽?dān)執(zhí)采行技某堵項(xiàng)誓審匹計(jì)臟業(yè)敲務(wù)付時(shí)檢，壘注劣冊(cè)襲會(huì)育計(jì)判師墓還粉應(yīng)誰(shuí)當(dāng)剩同供時(shí)你遵健守驅(qū)會(huì)灣計(jì)宅師基事胡務(wù)烏所李制交定面的藍(lán)審蠅計(jì)咱質(zhì)浙量成控魄制雪程莫序悼。三嘆、的遵章守麻審愁計(jì)虧準(zhǔn)獄則注碰冊(cè)敵會(huì)圓計(jì)規(guī)師拖應(yīng)蚊當(dāng)肢按烤照互審姑計(jì)舍準(zhǔn)即則慮的接規(guī)再定霜執(zhí)坑行親審鈔計(jì)釀工央作煉，味以補(bǔ)保尼證流審?fù)?jì)籮工霞作錘質(zhì)折量師，度維注護(hù)掙社問會(huì)罵公勸眾話利存益皇，尚增罵進(jìn)艷社植會(huì)焰公癥眾棚對(duì)痕注斯冊(cè)腹會(huì)婦計(jì)繭師肝行辛業(yè)事的體信驢心形。第軌三藝節(jié)杰財(cái)努務(wù)非報(bào)憲表欣的仆審笨計(jì)掛范顏圍一惹、盯財(cái)色務(wù)價(jià)報(bào)顫表瘡審周計(jì)泊范維圍敲的始含婆義二蠶、遵確爸定時(shí)審姻計(jì)眠范遺圍憲的況依顛據(jù)一對(duì)、釀財(cái)獵務(wù)飯報(bào)毀表什審貧計(jì)群范央圍階的僻含公義財(cái)付務(wù)畢報(bào)經(jīng)表伙的擾審城計(jì)理范可圍含是狐指膏為垃實(shí)系現(xiàn)厚財(cái)挪務(wù)父報(bào)椒表袍審氣計(jì)火目鳴標(biāo)觀，陪注娛冊(cè)殼會(huì)灰計(jì)惑師眼根蘇據(jù)紀(jì)審廚計(jì)鞏準(zhǔn)沖則重和顫職孔業(yè)澆判矮斷詞實(shí)駱施導(dǎo)的唐恰趁當(dāng)敗的算審?qiáng)视?jì)倦程酬序越的柳總沃和紹。嗓恰乓當(dāng)憶的簡(jiǎn)審牽計(jì)隆程漏序業(yè)是消指嘴審寒計(jì)未程哭序程的帆性辜質(zhì)背、魚時(shí)饒間漠和侍范貴圍勤是悠恰貫當(dāng)紋的深。一悔、定財(cái)船務(wù)罷報(bào)所表憑審催計(jì)扶范虹圍縣的積含暴義審邀計(jì)徒程匯序徑的土性末質(zhì)黃是疑指溫審采計(jì)慶程揭序潮的晚目卸的趣和綁類等型糠。身審槍計(jì)芹程劫序木的刷目揮的約包芹括姻：振①啟通惕過銀了悉解俘被倘審狡計(jì)恐單貓位歐及祝其搜環(huán)聞境緊，桿識(shí)售別錄、滲評(píng)輛估把重蟻大卵錯(cuò)留報(bào)摧風(fēng)嗎險(xiǎn)驚；閘②目通踢過怒實(shí)藍(lán)施?？赝谱鴾y(cè)代試限，丑確圍定遠(yuǎn)內(nèi)零部毒控燃制兄運(yùn)拳行符的泰有匙效爹性掌；輛③犬通柄過美實(shí)范施他實(shí)開質(zhì)扛性蜓程恥序梁，坑發(fā)駝現(xiàn)候認(rèn)莊定骨層史次夜的每重狹大賭錯(cuò)請(qǐng)報(bào)慶。憲審曾計(jì)惑程順序軍的瞧類陽(yáng)型檔包氏括援檢燦查私、炸觀沫察漏、公詢冰問古、驅(qū)函每證袖、樹重?zé)熜屡c計(jì)帖算辟、份重漿新朵執(zhí)甚行刑和燥分升析緞程摘序菌。審擾計(jì)障程遺序舟的環(huán)時(shí)脂間句是殖指緊注熊冊(cè)究會(huì)容計(jì)姨師帶何睬時(shí)矩實(shí)鎮(zhèn)施售審您計(jì)梁程裕序稿，群或中指輝審君計(jì)貿(mào)證命據(jù)須適紗用駕的裕期殖間椒或賽時(shí)階點(diǎn)耽。審斜計(jì)礎(chǔ)程便序資的臟范騎圍帝是隙指票實(shí)思施菊審陣計(jì)程程默序擴(kuò)的沾數(shù)察量辱，堵包皆括屋抽階取旗的脈樣未本篇量膏，拌對(duì)喊某霸項(xiàng)枕控伸制葉活貓動(dòng)烘的降觀臭察軋次潤(rùn)數(shù)煉等瓣。二射、曠確執(zhí)定喜審衰計(jì)倆范繁圍聾的踐依屋據(jù)注評(píng)冊(cè)壤會(huì)帽計(jì)澆師莖應(yīng)父當(dāng)嫂根問據(jù)鋼審竿計(jì)溉準(zhǔn)進(jìn)則穩(wěn)和歲職偵業(yè)縮慧判故斷弱確券定墾審科計(jì)玩范均圍謠。第影四亮節(jié)燃財(cái)董務(wù)蝴報(bào)穿表杜審分計(jì)棄的被組桶織搞方在式一叫、坡財(cái)起務(wù)家報(bào)噸表呢審售計(jì)蒼的途組勵(lì)織咸方妻式二流、躺業(yè)群務(wù)倍循澇環(huán)秧的灑劃給分三依、柴各丘業(yè)艦務(wù)床循宰環(huán)坊的若相途互帳關(guān)晶系四死、鋪賬柱戶摟余奔額處與理相辛關(guān)乖交焦易耀的僑關(guān)鞋系一粗、滅財(cái)漠務(wù)另報(bào)養(yǎng)表眾審蝦計(jì)南的尋組針織蘿方譽(yù)式(一)賬壤戶紫法賬越戶逆法您是哄對(duì)禽財(cái)粉務(wù)曉報(bào)耕表角涉淡及撐到票的約每膚個(gè)刻賬哄戶邀余橋額騾單既獨(dú)吐進(jìn)舅行隆審些計(jì)帳的叮方拳法散。(二)循摩環(huán)駁法循沒環(huán)闊法知是哨將鄙財(cái)仇務(wù)舟報(bào)鉛表咳分獲成沒幾怎大蠶塊沿進(jìn)刺行疼審絕計(jì)惹的任方笨法似，雙即例把嗓緊遺密誓聯(lián)要系清的倍交查易綢種輝類(含翠事徐項(xiàng)池，速下腳同)和毅賬肯戶院余絮額摩歸悔入謙同根一吹塊泉中額，紫按城“伶塊傘”答進(jìn)化行雹審隱計(jì)二瞞、著業(yè)熄務(wù)概循案環(huán)醒的順劃拜分業(yè)短務(wù)貞循接環(huán)搶是借指逝處淹理常某嗚一蘿類撫型聞經(jīng)犁濟(jì)廣業(yè)效務(wù)忠的兼工嫌作老程巾序漿和