審計(jì)計(jì)劃培訓(xùn)課件

第六章審計(jì)計(jì)劃本章知識(shí)框架第一節(jié)

初步業(yè)務(wù)活動(dòng)一皇、愧初止步看業(yè)艇務(wù)翻活殃動(dòng)憐的久目部的飛和稼內(nèi)岔容(一)初錫步貼業(yè)甲務(wù)灘活抓動(dòng)砌的搬目小的1歡.確數(shù)保犯具綿備瓦執(zhí)婦行得業(yè)常務(wù)愛所架需耗要缺的草獨(dú)曠立帳性獻(xiàn)和互專扎業(yè)腥勝罪任獲能據(jù)力[知堆己]；2窯.確接定動(dòng)不電存酷在掉因搭管雨理慌層談?wù)\腥信懂問(wèn)朝題流而爭(zhēng)可怨能犬影弓響疤注債冊(cè)狠會(huì)擱計(jì)檔師狂保倘持容該賣項(xiàng)紡業(yè)核務(wù)澤意子愿互的愿事上項(xiàng)[知驕彼]；3焦.確幻玉保謝與反被扶審鑒計(jì)書單浙位余不眼存剃在語(yǔ)對(duì)噴業(yè)善務(wù)駐約預(yù)定發(fā)條治款簽的喂誤割解[相將互茂了盞解]。一畝、孝初么步盼業(yè)維務(wù)憲活午動(dòng)闖的盞目檢的芽和刻內(nèi)駝容(二)初束步學(xué)業(yè)車務(wù)豬活鮮動(dòng)記的寬內(nèi)批容1甲.針敘對(duì)蝴保仙持鈔客廈戶誤關(guān)犧系墾和燥具跡體跌審種計(jì)廉業(yè)軋務(wù)壺實(shí)牢施共相偏應(yīng)渴的壁質(zhì)漿量揚(yáng)控團(tuán)制沫程烤序[管趣理?xiàng)潓訝N等幫誠(chéng)攜信]；2規(guī).評(píng)請(qǐng)價(jià)鏡遵償守摸相婆關(guān)破職絕業(yè)爪道用德淘要弱求清的姓情欲況[獨(dú)攜立逃性全、拌專橫業(yè)陰勝催任纏能膨力響等]；3葬.就濾審液計(jì)韻業(yè)丘務(wù)遲約莊定嚷條憤款炒達(dá)儀成編一刑致揪意霞見[商掃定男業(yè)衰務(wù)豈約趁定桑條扣款]?！締握催x炮題】A注滔冊(cè)紗會(huì)蘇計(jì)透師字負(fù)條責(zé)低對(duì)桶甲加公隆司2全0掘×細(xì)8年稍度承財(cái)垂務(wù)廉報(bào)逗表水進(jìn)亮行研審培計(jì)鑄。此在融本瞧期魯審套計(jì)來(lái)業(yè)碧務(wù)奧開姿始量時(shí)掠，A注香冊(cè)蜻會(huì)蔥計(jì)牲師伐應(yīng)奔當(dāng)紙開彈展螞的態(tài)初箏步榨業(yè)逮務(wù)迷活石動(dòng)利是(惜)。A安.就籠審秀計(jì)狗范毒圍頃與趙甲供公來(lái)司瘡管氏理視層漁溝法通B愉.獲敵取院甲丸公郵司領(lǐng)管君理簡(jiǎn)層僅聲匆明費(fèi)書C習(xí).就蟻審皺計(jì)和責(zé)允任快與蠻甲辰公錦司縫治騰理單層能溝紋通D路.評(píng)堤價(jià)日項(xiàng)庭目設(shè)組接成特員革的恨獨(dú)獻(xiàn)立出性【答觀案】駛D【解避析】選灑項(xiàng)A，濫審文計(jì)本范旦圍復(fù)是恒總絡(luò)體鴿審俘計(jì)葛策靈略派的盆內(nèi)載容露；僅選燥項(xiàng)B，搭是蕩審企計(jì)牙工莖作脈將益要犯完譽(yù)成晚，杯即單將禮要閘出憲具袋審則計(jì)保報(bào)融告珍時(shí)回才鉆獲軍取案管液理予層假聲澡明不的工；陽(yáng)選互項(xiàng)C，叉與笑治御理娃層遷溝招通芬屬蜓于彎是埋一綢個(gè)弱持醬續(xù)糾的配、淋不舒間寧斷卡的樹過(guò)柏程慣，砌但錘是芝至形少民也磁要降在夕審?qiáng)^計(jì)掙開隨始沿之暴后繁。二躺、添審沈計(jì)喇的摘前致提陵條迫件1角.財(cái)?shù)蹌?wù)我報(bào)晌告醬編蛙制諸基安礎(chǔ)關(guān)的注?。撼_暴定萄財(cái)嗽務(wù)敗報(bào)盟告蛾編鑒制撥基擺礎(chǔ)叫的亞可壘接析受廳性益考紀(jì)慮早的釘因政素切：第竭一唐，踏被項(xiàng)審紡計(jì)梅單溜位阻的責(zé)性摧質(zhì)霞；第恢二土，黑財(cái)宋務(wù)框報(bào)辯表狂的江目壺的愚；第竭三轉(zhuǎn)，滲財(cái)導(dǎo)務(wù)厲報(bào)革表向的迫性造質(zhì)宿；第使四列，孩法歸律薦法涼規(guī)總是報(bào)否聚規(guī)塌定賽了凳適吹用踢的傲財(cái)纖務(wù)叼報(bào)才告亭編童制幼基夕礎(chǔ)次。2容.就歪管勇理做層?jì)D的述責(zé)對(duì)任骨達(dá)喉成榆一槍致飛意綠見管慰理府層悲認(rèn)肥可軟并霞理極解奮其那責(zé)殺任，穗是扔審艘計(jì)廊工個(gè)作以的死前寨提燥，殼這培對(duì)須獨(dú)旗立間審兼計(jì)觸工染作戰(zhàn)是項(xiàng)至晶關(guān)床重降要舒的仍。如蠟果感管索理姻層楊不蘇認(rèn)玩可確其扎責(zé)跪任閉，裳或脖不爹同鍬意悶提范供蔥書涼面不聲節(jié)明刻，蝴注木冊(cè)估會(huì)銜計(jì)名師偵將帖不稈能作獲炒取遇充能分奔、清適黨當(dāng)姥的椒審油計(jì)丘證艘據(jù)候，日在孝這披種胡情摧況舍下廈，僵承栗接鏟此津類冰業(yè)送務(wù)嫌是統(tǒng)不君恰獨(dú)當(dāng)心的漫（駕除浮非倘法葡律共法文規(guī)弟另關(guān)有授規(guī)惹定壤）兩。三輕、輪審述計(jì)騙業(yè)伙務(wù)絮約枯定諸書（輸一置）纖審鞏計(jì)劑業(yè)倆務(wù)佳約狼定基書取的逗基鍵本鳥內(nèi)分容1教.財(cái)嘆務(wù)少報(bào)闖表坐審護(hù)計(jì)射的灣目限標(biāo)垂與男范明圍萄；2姨.注太冊(cè)肯會(huì)狼計(jì)張師張的瞎責(zé)類任口；3竹.管辮理術(shù)層螺的鉆責(zé)擋任震；4寬.指暢出拘用零于睡編馬制趣財(cái)返務(wù)路報(bào)糕表鏟所女適醫(yī)用鏟的曠財(cái)貼務(wù)秀報(bào)社告憂編扔制餓基退礎(chǔ)電；5撤.提祥及原注拾冊(cè)弊會(huì)撒計(jì)傻師悟擬叛出別具泉的裳審嗽計(jì)覆報(bào)知告雜的洪預(yù)變期社形士式點(diǎn)和濱內(nèi)宜容酸，賽以換及結(jié)對(duì)觀在狂特楊定卷情出況論下尖出鏡具蕩的秋審擁計(jì)嘴報(bào)魯告淹可弦能浩不辮同塘于蠶預(yù)黨期巷形銳式葛和菠內(nèi)調(diào)容加的圾說(shuō)問(wèn)明侄。（識(shí)二廉）寇審絲式計(jì)飼業(yè)宰務(wù)舒變怖更鏟對(duì)攜業(yè)昏務(wù)暫約切定戲書凡的像影沈響1旬.導(dǎo)乘致諸被樸審束計(jì)津單義位株變違更晌業(yè)踐務(wù)很的副情漿形（1）勾環(huán)繪境箭變脊化碧對(duì)脅審仁計(jì)圈服顫務(wù)他的屬需恩求炊產(chǎn)穩(wěn)生粗影花響但；（2）責(zé)對(duì)挎原初來(lái)?yè)埔郧竺旱拿磳徝赜?jì)思業(yè)冷務(wù)旬的聯(lián)性婆質(zhì)悲存萍在泊誤非解價(jià)；（3）貪無(wú)章論涉是都管素理怕層崇施多加爽的奇還團(tuán)是李其厘他耍情贏況皂引厘起忙的羨審習(xí)計(jì)詳范妹圍夾受贈(zèng)到康限惜制滅。2筋.如千果珠沒(méi)少有冠合卷理惜的吃理金由刺，案注備冊(cè)噴會(huì)煙計(jì)角師扯不桃應(yīng)名同棟意才變及更章業(yè)失務(wù)如謊果乒注孟冊(cè)屈會(huì)旅計(jì)無(wú)師磁不乖同綁意副變折更照審弊計(jì)龜業(yè)翼務(wù)惑約辜定民條只款策，旱而臣管盆理馬層螞又虹不背允沈許份繼疊續(xù)僅執(zhí)伐行忍原俯審昌計(jì)迅業(yè)榮務(wù)宇，反注祝冊(cè)濃會(huì)圓計(jì)慈師潛應(yīng)志當(dāng)兼：（1）瀉在趴適獵用郊的奴法鈴律發(fā)法際規(guī)丘允遷許詞的送情納況謝下習(xí)，兇解湯除告審沒(méi)計(jì)虎業(yè)論務(wù)扁約佩定勵(lì)；（2）眼確授定忌是原否速有仇約漏定疫義搏務(wù)奧或隔其殼他債義離務(wù)般向灰治但理殼層表、械所完有哪者崇或物監(jiān)甩管弟機(jī)滴構(gòu)鏡等少報(bào)榴告說(shuō)該牽事揭項(xiàng)裝。（牛三換）客變項(xiàng)更握為根審畏閱耐業(yè)移務(wù)皇或陵相頸關(guān)鑼服賠務(wù)寫業(yè)委務(wù)贊的乎要礙求1牽.在耍同戰(zhàn)意背將秒審菜計(jì)勤業(yè)居務(wù)燦變蘋更遼為安審驅(qū)閱紹業(yè)鮮務(wù)桃或烤相猜關(guān)元服閉務(wù)子業(yè)柄務(wù)訪前痰，瘋接敵受迎委輩托勒按挖照饅審迎計(jì)焦準(zhǔn)舒則租執(zhí)拍行革審綁計(jì)覺工爺作替的誰(shuí)注腦冊(cè)藥會(huì)付計(jì)件師籠，油除標(biāo)考置慮會(huì)在挪適和用盲的苗法僻律刪法損規(guī)撤允置許誕的扔情館況憤下放提滋及侍的賤事街項(xiàng)敵外成，儀還講需填要定評(píng)輪估臘變族更鎖業(yè)呢務(wù)新對(duì)礙法述律短責(zé)序任貼或譽(yù)業(yè)隸務(wù)香約烘定勿的盟影特響害；2攻.如閘果容注慈冊(cè)與會(huì)味計(jì)僚師廊認(rèn)伍為蜂將柱審握計(jì)苦業(yè)禍務(wù)惜變杜更若為邪審睡閱勉業(yè)疤務(wù)壯或紐奉相武關(guān)薄服汪務(wù)韻業(yè)淺務(wù)夫具飲有情合池理頑理喪由祝，返截肥至私變柄更鬼日贈(zèng)已亡執(zhí)呈行榴的田審面計(jì)沫工誼作刑可擦能亂與覽變爹更點(diǎn)后浩的維業(yè)付務(wù)叔相舞關(guān)償，欄相美應(yīng)甜地錘，壓注刪冊(cè)運(yùn)會(huì)燥計(jì)壇師罰需遍要軋執(zhí)排行版的活工胞作遮和夜出李具脈的罩報(bào)芹告沒(méi)會(huì)牛適夫用辛于結(jié)變包更教后植的齊業(yè)升務(wù)茂；（呢三猛）抬變壘更河為浩審徑閱驢業(yè)啊務(wù)輔或育相芳關(guān)液服總務(wù)賣業(yè)腦務(wù)游的昨要晉求3插.為寇避賊免白引資起殿報(bào)馬告創(chuàng)使禽用寫者幅的蓬誤蹄解撥，估對(duì)炸相繳關(guān)幕服基務(wù)跡業(yè)罷務(wù)依出敵具勤的跳報(bào)漲告盞不產(chǎn)應(yīng)雄提號(hào)及暑原獎(jiǎng)審條計(jì)花業(yè)滲務(wù)轎和撈在招原欲審年計(jì)鞭業(yè)撈務(wù)駐中托已稀執(zhí)遍行心的驅(qū)程福序里；4閑.只濤有雪將產(chǎn)審貧計(jì)電業(yè)頑務(wù)普變半更紐奉為危執(zhí)拍行饑商蘿定技程師序誤業(yè)變務(wù)彩，側(cè)注疏冊(cè)亂會(huì)描計(jì)聞師葡才補(bǔ)可洪在牙報(bào)谷告蓄中板提體及暫已加執(zhí)潮行喘的考程豪序忠。第壤二共節(jié)總風(fēng)體掌審輪計(jì)聞策撓略油和抖具拔體拿審執(zhí)計(jì)倍計(jì)醫(yī)劃一哲、申總叮體搭審等計(jì)旋策夢(mèng)略（抗一純）分制膀定邀總返體場(chǎng)審胖計(jì)昌策癢略犧目燒的注珍冊(cè)鉗會(huì)由計(jì)鋤師星制輪定尼總炸體歲審頭計(jì)侵策著略杜的臥目格的鳳是叮用鄙以批確況定揀審箱計(jì)殃范巖圍悟、殖時(shí)圈間脆安酷排燒和鵲審權(quán)計(jì)呆方杰向釀，機(jī)并炸指富導(dǎo)儀具驅(qū)體裂審美計(jì)觸計(jì)項(xiàng)劃毅的準(zhǔn)制非定企。（枯二梁）準(zhǔn)制姻定僵總研體夫?qū)徔赣?jì)幻玉策淺略孕應(yīng)抬考過(guò)慮園的他事撒項(xiàng)注完冊(cè)炭會(huì)舌計(jì)問(wèn)師親在隸制爪定鑒總嘩體耗審偽計(jì)晉策敗略回時(shí)棗應(yīng)泰當(dāng)居考采慮父以揉下后主慨要房誠(chéng)事只項(xiàng)逼：1帶.確原定飄審含計(jì)塞范泛圍規(guī)；2達(dá).審表計(jì)迎報(bào)現(xiàn)告歷目追標(biāo)淚、監(jiān)時(shí)蛇間慣安筍排億及冶所笛需紡溝垂通侮的巴性艷質(zhì)闖；3蘇.確劑定痛審闊計(jì)歡方看向妹；4初.所矛需薪要哥的趟審秧計(jì)庭資歌源燭。二重、芝具枝體濟(jì)審協(xié)計(jì)隔計(jì)刷劃（撞一娃）嫂具城體荷審蚊計(jì)能計(jì)暗劃羅的盈目持的1屆.獲標(biāo)取穩(wěn)充閱分接、窯適豪當(dāng)胡的薄審勸計(jì)應(yīng)證邀據(jù)香以切將部審駁計(jì)耍風(fēng)屑險(xiǎn)核降商至勿可壤接蕩受族的攪低寄水沖平反；2蓮.確壯定鄙審麥計(jì)赤程鑰序蝕的失性伸質(zhì)刃、即時(shí)也間歡安桑排結(jié)和喂范權(quán)圍劣。（蘇二涂）博具伸體皇審瞧計(jì)蹈計(jì)尋劃佩的聯(lián)內(nèi)維容具銅體愁審覺計(jì)陸計(jì)誕劃圍包淹括鏡以游下愚三椅大幕部甚分榜：1評(píng).為繞了饅足您夠逼識(shí)肯別海和拉評(píng)飽估殃財(cái)型務(wù)專報(bào)褲表澤重練大療錯(cuò)朝報(bào)謊風(fēng)海險(xiǎn)攏，咽注浸冊(cè)驕會(huì)內(nèi)計(jì)非師摟計(jì)崖劃埋實(shí)喬施旁的鉗風(fēng)也險(xiǎn)冤評(píng)響估稿程聲序哪的找性奔質(zhì)津、林時(shí)透間陣安悠排敘和輕范兵圍賓；2皮.針撲對(duì)莊評(píng)虧估梳的任認(rèn)乖定缸層貸次翅的稈重互大眠錯(cuò)賭報(bào)核風(fēng)裕險(xiǎn)淘，羞注繳冊(cè)技會(huì)猜計(jì)兄師拋計(jì)餡劃建實(shí)尸施辯的拼進(jìn)喜一徒步滋審幻玉計(jì)榨程芹序摘的堤性柜質(zhì)債、永時(shí)打間投安腎排港和縱范錦圍寶，隔即引控俗制肚測(cè)帆試匪和課實(shí)丸質(zhì)異性巴程疏序墊；3誓.具奶體水審夢(mèng)計(jì)淹計(jì)宋劃虜應(yīng)卵當(dāng)匙包菌括屠根佛據(jù)粒審柱計(jì)旱準(zhǔn)粉則舅的貢規(guī)丹定避，初注歪冊(cè)纏會(huì)膠計(jì)擁師視對(duì)統(tǒng)審占計(jì)容業(yè)冊(cè)務(wù)而需匠（雁實(shí)塵施蠟的釀其鏟他幸審平計(jì)跡程速序勢(shì)。三筋、宋總袋體綱審槽計(jì)淘策裂略紐奉與圈具徹體谷審愚計(jì)來(lái)計(jì)盟劃沾的顆關(guān)柜系圖6堡-作1審梯計(jì)釣計(jì)砍劃噸的哨兩毛個(gè)守層羅次（崖一細(xì)）甩解售讀尿圖6擁-蠢11邀.審瘦計(jì)委計(jì)美劃阻分木為噴兩今個(gè)跑層枕次廁，徐總交體倍審學(xué)計(jì)提策血略抵（擴(kuò)圖得中壘英浸文抓字范母E，長(zhǎng)后械同民）督和匠具瞇體糊審府計(jì)恨計(jì)著劃丙（F）面。2燦.審陣計(jì)忽計(jì)級(jí)劃競(jìng)工諒作巴貫局穿鼻在金整樸個(gè)在審褲計(jì)踢過(guò)棉程捐中尤，售并躺隨嫁著道審圖計(jì)冠過(guò)慎程障的仁展礙開恩可沃能發(fā)需塘要互不藏?cái)酁a修盾訂舌。整善個(gè)軟審刑計(jì)何過(guò)診程在可廉以換相摸對(duì)冊(cè)劃孕分拔為念三相大鬼環(huán)秀節(jié)擋，參審漢計(jì)肚計(jì)蠟劃償工陵作萌也須貫紗穿忘在占這蛾三懂大布環(huán)鵲節(jié)賤，有即搶圖6賤-彈1的托風(fēng)稍險(xiǎn)灘評(píng)趕估仰（A）蘿、按風(fēng)師險(xiǎn)美應(yīng)形對(duì)鈔（B）扛與蛙報(bào)特告遵（C）寄。（軟一現(xiàn)）農(nóng)解的讀庸圖6樣-鹿13乖.總釣體酒審賄計(jì)賽策淡略數(shù)（E）遞主法要滋確補(bǔ)定吵審魔計(jì)巨范房誠(chéng)圍權(quán)、結(jié)審灰計(jì)肯報(bào)駁告腐目壓標(biāo)樹和炮時(shí)吸間志安磁排淋、壇審劍計(jì)煮方峽向改和宿審杠計(jì)訓(xùn)資漠源曲，頭并善且貞指土導(dǎo)歡具討體故審遞計(jì)羞計(jì)渣劃膊（F）鬧的內(nèi)制倍定默。4歡.具襯體負(fù)審僚計(jì)陡計(jì)加劃柜（F）披包趙括搭計(jì)注劃饒實(shí)地施翁的臂風(fēng)芝險(xiǎn)工評(píng)謊估痕程沈序蘆，訓(xùn)根左據(jù)榆評(píng)伐估針的象重他大依錯(cuò)帽報(bào)繡風(fēng)言險(xiǎn)握領(lǐng)五域食設(shè)胃計(jì)泄擬孫實(shí)砍施術(shù)的鉤進(jìn)屬一鑰步椅審匙計(jì)御程桃序懸及疤計(jì)男劃航其驕他戚審逃計(jì)聰程縮慧序擴(kuò)的會(huì)性撞質(zhì)振、遼時(shí)憤間蔬安癥排仙和頁(yè)范旋圍包。（亂一并）撓解匪讀罷圖6督-貪15抬.根悠據(jù)C群S跡A第1售1誕0鴿1號(hào)牌的床要飲求聲，掀注塘冊(cè)宋會(huì)罷計(jì)露師晚審熊計(jì)械總?cè)珞w暑目松標(biāo)殃不香僅硬需冤要齊對(duì)質(zhì)財(cái)愉務(wù)敏報(bào)籍表杠出嘴具浪審才計(jì)貞報(bào)景告煌，乎而煙且佳應(yīng)細(xì)當(dāng)益將厭審租計(jì)兄結(jié)架果們與皂管熱理豪層欺和斜治首理堪層綿溝彎通船，墳比逮如皇審塑計(jì)膨意驕見狀類鐮型患、歡審沉計(jì)耍過(guò)歡程銹中肆不從同痛環(huán)圖節(jié)職識(shí)板別嗓的懸舞孕弊仗嫌發(fā)疑近或棵舞志弊食指某控躲以連及般舞北弊堵事槍實(shí)剛、哄與榮財(cái)丘務(wù)塌報(bào)倡表側(cè)相果關(guān)蜓的踐內(nèi)貨部芒控蠅制理重票大炒缺北陷決等褲等蝕。四圣、污審南計(jì)碎過(guò)倒程訓(xùn)中猾對(duì)陰計(jì)益劃聽的器更廣改1臉.對(duì)獸計(jì)莊劃搏審怎計(jì)飽工調(diào)作遭的它認(rèn)書識(shí)計(jì)級(jí)劃側(cè)審?fù)掠?jì)菜工酷作尺并播非圖審差計(jì)妻業(yè)染務(wù)虎的研一喂個(gè)列孤司立工階輸段燈，珠而猛是茅一獅個(gè)胸持怪續(xù)轟的飼、械不繳斷蘭修蔥正羨的聚過(guò)積程浙，絲式貫吹穿贊于露整欠個(gè)發(fā)審扶計(jì)繞業(yè)遣務(wù)疫的粘始需終嚼。2平.審稍計(jì)紙計(jì)處劃李更爐改峰的回基肝本彈要蔬求由診于和未腎預(yù)既期揀事康項(xiàng)溝、添?xiàng)l恰件割的削變推化無(wú)或直在用實(shí)床施母審汁計(jì)跪程煎序滅中芳獲親取小的胃審宗計(jì)趕證振據(jù)劃等就原抗因筍，研在摘審訊計(jì)勵(lì)過(guò)遇程偷中赴注抓冊(cè)醉會(huì)順計(jì)勻師翠應(yīng)緊當(dāng)探在添必輝要楊時(shí)企對(duì)槳總怎體傲審?fù)?jì)噸策術(shù)略絮和轉(zhuǎn)具平體溪審全計(jì)做計(jì)圓劃患做倦出搏更塊新議和卻修塘改品。四凱、納審宴計(jì)搏過(guò)兵程禽中細(xì)對(duì)基計(jì)德劃防的念更謹(jǐn)改3捉.導(dǎo)鞋致塌審艱計(jì)弓計(jì)釋劃嘴修鳴改憤的臘特心別射事背項(xiàng)如歐果眉以當(dāng)下頭事腥項(xiàng)顧的李修姨改仆會(huì)異直陸接暈導(dǎo)易致典修釣改猛審叢計(jì)量計(jì)紋劃猛，詳也撒會(huì)體導(dǎo)間致繳審雪計(jì)嘗工隸作類作悼出貧適梳時(shí)摩調(diào)旦整咽：（1）粘對(duì)夠重努要竟性由水找平倡的足修皮改念；（2）跪?qū)θ裟硲楊愖罱粺┮桌?、咳賬金戶隸余拌額瘋和西披身露云的也重殃大匯錯(cuò)團(tuán)報(bào)駐風(fēng)列險(xiǎn)翅評(píng)素估堪的虎更恐新卵和司修縱改賴；（3）當(dāng)對(duì)壯進(jìn)集一番步眉審哪計(jì)觀程柴序倍的魚更叼新膏和不修庭改蟻。五券、容對(duì)拜審?fù)鲇?jì)距項(xiàng)習(xí)目敬組溜的椒指織導(dǎo)嗓、墨監(jiān)盯督曬與聾復(fù)玻核（身一長(zhǎng)）走基沫本樓要大求注悉冊(cè)之會(huì)立計(jì)頓師蘿應(yīng)柜當(dāng)矛制俱定陽(yáng)計(jì)軌劃暈，顏確窄定釋對(duì)帝項(xiàng)御目惑組涼成渠員撫的籍指狠導(dǎo)膚、竟監(jiān)謝督文以律及紅對(duì)陜其嚴(yán)工鋒作鳴進(jìn)青行薪復(fù)菌核巧的葬性訂質(zhì)埋、匙時(shí)冬間棍安冤排酬和報(bào)范只圍鈴。（澡二參）榜審摘計(jì)假項(xiàng)齡目墨合權(quán)伙掠人應(yīng)對(duì)對(duì)項(xiàng)版目奶組緩成螺員階指僑導(dǎo)躲、授監(jiān)經(jīng)督符和鉛復(fù)貓核倉(cāng)時(shí)潤(rùn)應(yīng)無(wú)當(dāng)脆考艱慮邪的眾因算素1厭.被塘審楊計(jì)宵單四位瘡的費(fèi)規(guī)救模打和皮復(fù)炊雜冤程狼度笛；2誰(shuí).審?fù)?jì)略領(lǐng)大域產(chǎn)；3飛.評(píng)紫估響的娘重律大堡錯(cuò)繭報(bào)喪風(fēng)士險(xiǎn)賺；4姿.執(zhí)撫行黨審緞?dòng)?jì)咬工儲(chǔ)作齡的岡項(xiàng)信目巖組毅成吧員隔的晴?？針I(yè)遙素刻質(zhì)籠和警勝笨任劈燕能魚力珍?！締畏哆x擱題】注殖冊(cè)汽會(huì)線計(jì)牢師獲所姜制莊定聚的政具蜂體類審枯計(jì)圖計(jì)偉劃鎮(zhèn)中臉，愚如愚果榮存睜在協(xié)以喚下葡（）興情盆形堪，怖則尚需犬要思擴(kuò)剛大別對(duì)短審磁計(jì)勁項(xiàng)情目評(píng)組摘的巾指湖導(dǎo)描與統(tǒng)監(jiān)楚督擾的括范川圍縱，發(fā)增艘強(qiáng)牲指戚導(dǎo)美與映監(jiān)屑督日的劉及鞭時(shí)陪性舉，暴執(zhí)翁行寒更想詳敗細(xì)超的碧復(fù)箱核駝工樹作餃。A襖.項(xiàng)跪目縱組氧成薯員走專故業(yè)荷素閱質(zhì)端提婚高B刻.評(píng)穴估慕的葉重犁大樹錯(cuò)鐵報(bào)符風(fēng)逗險(xiǎn)酷增掏加C員.對(duì)漢獨(dú)回立哨性捏要醒求混加逢大D嘗.審暢計(jì)展時(shí)制間床比矩預(yù)休算捆縮驗(yàn)短【單痕選維題】【答盆案】東B【解傲析】注陡冊(cè)悉會(huì)坐計(jì)跟師測(cè)評(píng)黃估簡(jiǎn)的盒重型大爹錯(cuò)酷報(bào)奴風(fēng)員險(xiǎn)丸高踏低絨直清接罰影潤(rùn)響始審盤計(jì)遮項(xiàng)痛目籠組泉指撒導(dǎo)申、致監(jiān)芬督吊與湊復(fù)桃核獎(jiǎng)范照圍畏，玻當(dāng)泰注秒冊(cè)就會(huì)眉計(jì)偉師辦評(píng)轎估許的瘦重吊大態(tài)錯(cuò)氧報(bào)帝風(fēng)揀險(xiǎn)谷增哄加并時(shí)碑，賺則債通糧常陡需往要根擴(kuò)乘大牢指儉導(dǎo)究與痰監(jiān)析督柴的例范渾圍聞，蹲增帳強(qiáng)浸指討導(dǎo)島與諸監(jiān)刺督疼的辜及國(guó)時(shí)哭性削，北執(zhí)纏行蜂更傭詳炒細(xì)烘的橫復(fù)勤核恨工弓作孕。第士三辦節(jié)審戶計(jì)胞重潛要奇性一誦、承重專要甩性束的軋含已義重色要針性紋概亂念行可喂從壞下棟列便三禿個(gè)盛方添面疼理休解晶：1翻.如姿果專合反理或預(yù)扛期法錯(cuò)虜報(bào)杯（恭包捷括敘漏級(jí)報(bào)貸）揀單航獨(dú)霸或就匯醉總王起簡(jiǎn)來(lái)斃可稍能拿影竹響綿財(cái)奴務(wù)信報(bào)幅表爹使況用潤(rùn)者踢依永據(jù)德財(cái)枕務(wù)罷報(bào)鄰表付作令出爬的顛經(jīng)前濟(jì)寫決撕策斤，散則切通臥常刮認(rèn)還為賣錯(cuò)灘報(bào)條是軌重云大躍的底；2凍.對(duì)勞重握要爺性矩的嗚判粱斷緒是值根附據(jù)荷具蛙體仙環(huán)矮境板作躍出憶的滲，穗并翁受重錯(cuò)曉報(bào)蠟的延金夠額紐奉或追性掛質(zhì)畜的膠影繞響璃，丸或洽受朱兩侄者肝共砌同麻作瞇用務(wù)的醉影仿響沙；3扎.判繼斷遷某覽事輔項(xiàng)節(jié)對(duì)機(jī)財(cái)墳務(wù)詠報(bào)押表諷使葛用拔者襪是鋪否涂重傻大球，書是仇在殺考繞慮詠財(cái)泉?jiǎng)?wù)畫報(bào)析表廉使逼用栽者樹整披體煤共晨同佛的鳥財(cái)存務(wù)貍信奧息乖需杰求聰?shù)奈没數(shù)A翼上鳥作封出由的炕?！締吸h選膛題】關(guān)荒于蓬重父要彼性紡含絡(luò)義響，透下銳列季說(shuō)緊法恰中芽，涌不趁正騙確盡的央是咬（）藝。A瞧.如狂果絲式合蹦理青預(yù)彈期雨錯(cuò)顫報(bào)飯可柄能墾影蹄響駕財(cái)陰務(wù)燃報(bào)懶表細(xì)使冶用北者煮依露據(jù)欄財(cái)荷務(wù)意報(bào)溜表異作忠出辰的園經(jīng)喝濟(jì)現(xiàn)決瞧策陳，杏則形通櫻常崇認(rèn)挖為岔錯(cuò)新報(bào)非是觸重慚大冰的B昌.判秋斷肝某否事補(bǔ)項(xiàng)蕉對(duì)癢財(cái)兆務(wù)眼報(bào)書表售使擔(dān)用撇者泛是彼否再重典大撥時(shí)登，饒應(yīng)艇考扁慮筒錯(cuò)饒報(bào)魚對(duì)泄個(gè)趨別敬財(cái)胸務(wù)禁報(bào)授表充使艘用駛者侍的肯影菠響C北.對(duì)獎(jiǎng)重棚要槍性贈(zèng)的置判屑斷歉是絹根愈據(jù)揚(yáng)具眉體騾環(huán)風(fēng)境納作煎出邪的D傳.對(duì)齊重緒要恢性麻的株判秤斷民受解錯(cuò)辣報(bào)移的鵲金介額共或兵性象質(zhì)減的癢影近響智，畝或挪受當(dāng)兩鞏者據(jù)共木同領(lǐng)作啟用鑄的德影細(xì)響【單皮選旦題】【答屢案】羊B【解鍬析】選央項(xiàng)B不或正慨確訪。胡判謊斷臉某稻事肚項(xiàng)峽對(duì)端財(cái)紹務(wù)網(wǎng)報(bào)姻表朵使獄用床者朝是馳否遙重省大虹，歌是攻在柳考相慮懸財(cái)慚務(wù)冷報(bào)蠻表聾使野用織者寬整般體吳共傷同銅的監(jiān)財(cái)剃務(wù)谷信受息獻(xiàn)需材求因的釋基快礎(chǔ)南上漠作井出捆的錫。固由啊于隆不悔同肅財(cái)般務(wù)廊報(bào)嚼表勻使衡用掩者擋對(duì)椒財(cái)杜務(wù)土信適息鼻的鼻需腎求泰可燈能娘差艦異丘很透大據(jù)，古因槳此合不財(cái)考緞慮作錯(cuò)秀報(bào)堡對(duì)到個(gè)裝別濫財(cái)熟務(wù)御報(bào)洽表膨使晃用罵者憂可盛能隸產(chǎn)揮生暮的循影喊響叛。二拘、疏重閥要謝性丸的鏟運(yùn)忌用贈(zèng)環(huán)臨節(jié)注遵冊(cè)隸會(huì)肝計(jì)吉師食在漠財(cái)皂務(wù)請(qǐng)報(bào)容表樸審尾計(jì)窩過(guò)武程部的旬以脫下召兩匙個(gè)纖環(huán)章節(jié)堤需充要碎恰弟當(dāng)輕運(yùn)千用啄重理要尚性并。悲具落體歡內(nèi)終容姨如承下獸表轎：環(huán)節(jié)要求考慮因素1在計(jì)劃和執(zhí)行財(cái)務(wù)報(bào)表審計(jì)工作時(shí)，注冊(cè)會(huì)計(jì)師運(yùn)用重要性對(duì)重大金額的錯(cuò)報(bào)作出判斷（1）確定風(fēng)險(xiǎn)評(píng)估程序的性質(zhì)、時(shí)間安排和范圍（2）識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)（3）確定進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間安排和范圍2確定審計(jì)意見類型，注冊(cè)會(huì)計(jì)師需要考慮重要性水平評(píng)價(jià)識(shí)別出的錯(cuò)報(bào)對(duì)審計(jì)報(bào)告中審計(jì)意見的影響以及評(píng)價(jià)未更正錯(cuò)報(bào)對(duì)財(cái)務(wù)報(bào)表的影響（1）錯(cuò)報(bào)重大但不廣泛時(shí)，保留意見審計(jì)報(bào)告（2）錯(cuò)報(bào)重大且廣泛時(shí)，否定意見或無(wú)法表示意見審計(jì)報(bào)告（3）請(qǐng)見教材表23-1三掙、倒財(cái)?shù)竸?wù)妄報(bào)涂表縮慧整堡體棍的斑重霧要隨性慢水診平（職一臨）咱確婆定德財(cái)攔務(wù)局報(bào)域表?yè)p整舒體處重拌要跟性蘆的壺目積的注達(dá)冊(cè)悟會(huì)照計(jì)帶師速在意制堡定總蠅體振審界計(jì)害策笛略時(shí)司應(yīng)吼當(dāng)羊確慘定財(cái)攪務(wù)井報(bào)撲表快整泛體違的退重男要悔性，回以愁便毀能鮮夠如評(píng)袖價(jià)訂財(cái)雁務(wù)伶報(bào)等表茫整駱體憤是高否司公么允蔬反盈映孩。（日二蛾）蠢財(cái)圾務(wù)陶?qǐng)?bào)礦表樸整斤體困重肝要譽(yù)性挑的樸含辨義如圾果睡一如項(xiàng)例錯(cuò)旅報(bào)酸單胳獨(dú)圓或?qū)眠B粒同第其將他錫錯(cuò)雁報(bào)承可辱能籠影模響胞財(cái)聞務(wù)朱報(bào)討表戒使怕用搞者缺依霉據(jù)準(zhǔn)財(cái)將務(wù)刮報(bào)化表靈做辦出卷的小經(jīng)議濟(jì)敵決安策雁，先則故該蕩項(xiàng)僑錯(cuò)叨報(bào)滲是爹重狼大膜的間。財(cái)膛務(wù)從報(bào)織表伙整記體禿的農(nóng)重溝要扁性執(zhí)和汽特巴定寨類效別緊交閱易鞋、樣賬停戶劈燕余量額暗或先披摸露侄的創(chuàng)重特要喪性（摸三照）鎖確棚定蒼財(cái)材務(wù)末報(bào)帳表豈整袖體帖重幕要呈性涉的樂(lè)方凝法1酷.基平本錦方壇法通這常光先待選那定倚一株個(gè)基陸準(zhǔn)，唱再閘乘扣以某推一根百彩分祖比作瞧為殼財(cái)模務(wù)稍報(bào)群表迎整皺體者的話重卵要炭性拋。耐如低下塔圖響所辨示跳：2感.選疏擇室基綠準(zhǔn)注真冊(cè)閉會(huì)不計(jì)貪師封在姥選橋擇徒基掠準(zhǔn)餐時(shí)喝需溝要敘考鳥慮喂以北下夸因拍素糟：（1）盈財(cái)徐務(wù)難報(bào)貴表坐要霞素護(hù)（臨如迅資澤產(chǎn)員、仗負(fù)密債遠(yuǎn)、叫所濫有峽者慣權(quán)濤益適、桿收濾入領(lǐng)和旬費(fèi)宋用銀）當(dāng)；（2）沒(méi)是金否剖存檢在竹特鍵定歉會(huì)幫計(jì)奏主掏體篇的屆財(cái)冊(cè)務(wù)葵報(bào)截表威使虎用娛者壩特肅別碎關(guān)漠注衛(wèi)的潤(rùn)項(xiàng)很目浩（奮如版為暴了惑評(píng)省價(jià)反財(cái)燙務(wù)嶺業(yè)催績(jī)私，真使鵲用炕者晚可續(xù)能護(hù)更面關(guān)奧注報(bào)利在潤(rùn)梁、哈收川入勻或傳凈碼資丙產(chǎn)攻）箏；2絹.選宇擇飼基堪準(zhǔn)（3）迫被陡審得計(jì)仆單隙位驅(qū)的怎性顫質(zhì)傘、蜓所亭處典的介生蠻命收周橋期簡(jiǎn)階憤段襲以卻及甩所返處英行壺業(yè)姓和稍經(jīng)眼濟(jì)淺環(huán)宇境游；（4）途被爛審貿(mào)計(jì)侵單漲位隔的部所擇有屠權(quán)螺結(jié)摘構(gòu)陵和虎融羞資襲方臭式煌（貍例滴如磚，綿如寬果沫被擊審辱計(jì)鞋單典位分僅銜通躲過(guò)戒債免務(wù)您而剩非殺權(quán)桂益略進(jìn)旅行影融安資蝴，隱財(cái)鳳務(wù)歐報(bào)富表稅使削用稼者擔(dān)可湊能站更么關(guān)需注莊資秤產(chǎn)膛及芒資甚產(chǎn)嘉的啦索牲償監(jiān)權(quán)唉，碎而落非畜被飄審舉計(jì)思單刑位境的秀收娘益懼）盾；（5）膜基鹽準(zhǔn)歡的均相繡對(duì)米波刺動(dòng)趙性屠。適擴(kuò)當(dāng)殘的蝴基野準(zhǔn)燥取千決霸于增被以審雨計(jì)湖單摘位街的焰具舍體壟情肅況先，半下鏈表利列棍示暮了窗不搜同肚性誘質(zhì)旗的脈被誼審錫計(jì)蕩單去位訂及申其慣恰偶當(dāng)蝦的肯基春準(zhǔn)隨：【單客選翁題】選敵擇痛確守定捷重溪要爽性陵的燥基淡準(zhǔn)北時(shí)灰，A注土冊(cè)勺會(huì)厭計(jì)佩師宜通蒙常彩無(wú)凍需?？?xì)W慮蜻的宴因刻素溫是略（）恰。A耀.財(cái)創(chuàng)務(wù)想報(bào)頃表和要換素B霸.財(cái)參務(wù)幸報(bào)富表屈使音用量者易特述別身關(guān)劫注購(gòu)的抵項(xiàng)扮目C帽.財(cái)凡務(wù)饞報(bào)爐表徐個(gè)爪別柴使個(gè)用波者以對(duì)波財(cái)獅務(wù)吃信焰息嗽的懲特佳殊桃需攏求D舉.被進(jìn)審皮計(jì)厭單濃位戶所紫處薄行叔業(yè)福和甚經(jīng)智濟(jì)演環(huán)判境【單扎選蹄題】【答糧案】析C【解遞析】在向?qū)徣沼?jì)苦實(shí)并務(wù)市中候，甜注認(rèn)冊(cè)宜會(huì)廁計(jì)鄭師緒應(yīng)密當(dāng)翠考德慮軟以怕下仗因吵素筍來(lái)本適旱當(dāng)壇選適擇騾基特準(zhǔn)被：聞（1）郵財(cái)府務(wù)梢報(bào)傘表網(wǎng)要雀素仰（子如解資詞產(chǎn)界、溪負(fù)臂債腔、寧所敏有陷者昆權(quán)辛益迷、戶收撫入把和拌費(fèi)薄用鳴）冒；掛（2）悟是件否蔬存鐮在面特攀定悠會(huì)挎計(jì)遮主京體量的貧財(cái)跪務(wù)鳳報(bào)饒表雙使鳳用反者亡特靈別攤關(guān)懸注抗的滋項(xiàng)漆目鋸；咳（3）臨被液審避計(jì)鹿單惠位腔的眠性燙質(zhì)猶、缸所棟處繳的汁生露命柴周則期忽階構(gòu)段珠以挑及異所杏處票行伯業(yè)萍和驢經(jīng)滲濟(jì)到環(huán)臥境訪；門（4）籃被奶審愚計(jì)次單鋒位滑的損所克有研權(quán)銳結(jié)糞構(gòu)珍和大融溉資漲方請(qǐng)式被；彎（5）業(yè)基疾準(zhǔn)道的島相數(shù)對(duì)麻波流動(dòng)徹性歌。乎選毫項(xiàng)C屬漠于箏審鄰計(jì)情實(shí)釣務(wù)利中狐在踩選頸擇社確病定禮重鴉要霉性抄的僵基綠準(zhǔn)摟時(shí)發(fā)無(wú)慨需則考與慮山的胸因魔素佩。3疼.為稻選俯定矮的遍基尾準(zhǔn)陡確堪定正百騎分袍比心需臂要非運(yùn)降用街職殃業(yè)念判遭斷（1）搶運(yùn)妖用棚較昏低植經(jīng)兔驗(yàn)菠百產(chǎn)分覺比梯的違情糾況①扯廣豎泛粘分朗布寶的樂(lè)財(cái)義務(wù)未報(bào)穩(wěn)表溉使踐用暴者潮，巖或蝕被歲審?fù)暧?jì)海單斑位否是饞上餃?zhǔn)蝎@企湯業(yè)覽；②戚有像較嬌多陣外僅部意債宵務(wù)擠；③油特秧殊旺因鈴素必，憲如截融曬資索約雷定辣事促項(xiàng)值；④寒大臨型扣實(shí)災(zāi)體狀；⑤晉報(bào)介表畢使揮用對(duì)者念對(duì)賤基長(zhǎng)準(zhǔn)芬的披敏榜感隱度低。3墳.為上選疊定暫的向基巖準(zhǔn)缺確掛定辮百根分苦比濱需看要櫻運(yùn)侍用古職鋸業(yè)尺判墻斷（2）籮運(yùn)撲用都較腥高桑經(jīng)方驗(yàn)鴉百搖分洲比收的族情型況①質(zhì)有霧限退的桿財(cái)冰務(wù)炊報(bào)助表焦使糾用筋者迫；②奶小馬型仙實(shí)費(fèi)體店；③就財(cái)幻玉務(wù)徹報(bào)鏈表傅中闊不潑存偶在墻含舒較柿高注估磁計(jì)鑒不紀(jì)確升定庭性肌的且重在大遺會(huì)區(qū)計(jì)希估澡計(jì)泡；④蜓通最過(guò)間集放團(tuán)榴融抓資迅（滅外嚴(yán)債堅(jiān)少擺）匯。下顫表止列叼示史了昏不盟同銳性德質(zhì)胞的角被序?qū)從懹?jì)芹單蔬位缸及號(hào)其毀恰箏當(dāng)斥的差經(jīng)呢驗(yàn)歸百鹽分歉比輝：（榜四厘）因特憂定怖類顆別除交象易煉、膚賬忽戶沿余益額袋或忘披駁露感的年重喜要湊性活水薄平根浸據(jù)扇被示審牽計(jì)愧單暈位撕的晌特狠定建情崖況碌，態(tài)某柱些電因患素盜可罪能紅表沫明渾存推在奪一慈個(gè)版或科多珍個(gè)廟特洲定銜類旺別布的睬交挎易秘、棋賬秤戶講余掘額遍或和披曲露孕，玩其突發(fā)剃生廉的唐錯(cuò)修報(bào)筆金慶額準(zhǔn)雖姑然聯(lián)低李于融整澆體似重令要轟性會(huì)水孩平撲，硬但去很疲可爆能謹(jǐn)被褲合靈理包預(yù)誘期訪將詠對(duì)水使飽用趕者循根易據(jù)窗財(cái)曬務(wù)晴報(bào)塑表愿做誤出符的拳經(jīng)外濟(jì)進(jìn)決站策帳產(chǎn)甚生外影碼響預(yù)，牌比申如招：1沃.法牌律倆法斥規(guī)影或貍適燒用塌的撿財(cái)喪務(wù)山報(bào)是告年編耀制?；旱A(chǔ)肚是集否懂影泳響她財(cái)索務(wù)刻報(bào)墳表鏟使便用錘者句對(duì)鴿特襲定踐項(xiàng)擠目褲（妄如爐關(guān)槐聯(lián)勿方框交凱易煮、數(shù)管掏理血層賣和安治呢理接層叫的踏薪趴酬衰）疼計(jì)箭量蛙或躁披旬露詳?shù)拇差A(yù)爬期磚；（嚇?biāo)囊恚┨刻匾潭ǘ囝悅銊e蹤蝶交列易秀、炒賬候戶令余納額超或濃披刑露籃的第重謊要雪性罰水只平2萄.與戰(zhàn)被妨審妖計(jì)饑單吳位間所漲處曾行攝業(yè)嘗相似關(guān)產(chǎn)的客關(guān)策鍵海性輪披芒露席（慶如鑒制贈(zèng)藥驗(yàn)企擱業(yè)勒的紹研棄究林與惠開開發(fā)宇成擁本窩）針；3逢.財(cái)初務(wù)劈燕報(bào)慶表賭使婆用艘者蕉是再否饅特吵別目關(guān)殃注頌財(cái)患務(wù)猴報(bào)榴表評(píng)中四單厚獨(dú)擇披棚露軋的濟(jì)業(yè)欲務(wù)潛的扁特日定罷方春面籃（們?nèi)缒[新寧收菊購(gòu)拆的梅業(yè)棵務(wù)團(tuán)）擴(kuò)。四顧、杰實(shí)作際吸執(zhí)漸行效的立重伶要枝性（碎一徒）深實(shí)沈際津執(zhí)惡行不的稻重迷要找性誦的閃含倒義實(shí)地際愁執(zhí)謠行備的養(yǎng)重嚼要尚性耗是繼指納注叔冊(cè)變會(huì)匙計(jì)艇師花確箏定徒的書低臺(tái)于高財(cái)戀務(wù)賭報(bào)纏表消整釋體蠟的劍重粥要沉性嗚的遠(yuǎn)一集個(gè)敬或?qū)W多孤個(gè)赤金裁額胖，云旨候在翠將欲未訪更牲正矩和澇未壤發(fā)肅現(xiàn)赤錯(cuò)紹報(bào)躍的屠匯歷總奴數(shù)向超拖過(guò)鏡財(cái)尋務(wù)栽報(bào)曉表種整劍體狀的線重閃要灑性秩的宋可盲能夕性反降糾至長(zhǎng)適便當(dāng)菌的嫁低秤水該平血。旨如管果叨適逢用擺，宮實(shí)草際暫執(zhí)調(diào)行吼的寫重步要晉性演還承指機(jī)注垮冊(cè)帶會(huì)綿計(jì)狐師蝴確長(zhǎng)定啦的專低馳于狐特逐定償類洞別建的秀交啄易柔、巨賬郊戶劇余沿額睡或隸披催露浙的蓋重凳要片性證水揪平厚的莊一筆個(gè)刮或告多欄個(gè)絮金巨額馳。（誓二夕）屬計(jì)塔劃原的獲重艘要餃性喊與數(shù)實(shí)窄際障執(zhí)銷行么的之重輛要云性詞之啟間優(yōu)的璃關(guān)糧系（散三乳）濃確師定施實(shí)茄際飛執(zhí)紛行枝的循重梯要偏性稍應(yīng)復(fù)考孩慮壇的叔因羽素1貿(mào).對(duì)拆被晝審?fù)び?jì)話單舊位繭的捉了矮解(這燭些堵了誕解既在炒實(shí)予施仙風(fēng)晚險(xiǎn)常評(píng)飽估有程纏序迎的準(zhǔn)過(guò)牌程忠中易得笑到疏更斧新)；2懂.前啊期本審濾計(jì)輩工胞作容中渴識(shí)鍛別腹出盲的響錯(cuò)桂報(bào)襪的危性忽質(zhì)兆和求范足圍交；3敲.根郊據(jù)啞前顛期傲識(shí)冷別享出斑的魂錯(cuò)朝報(bào)蓋對(duì)棒本丈期捎錯(cuò)認(rèn)報(bào)休作保出每的曾預(yù)拒期朵。（份四訊）撕實(shí)欺際耍執(zhí)牲行夾的非重泳要療性穩(wěn)水忍平形的勤經(jīng)昆驗(yàn)污值表6褲-啄5經(jīng)驗(yàn)值情形接近財(cái)務(wù)報(bào)表整體重要性水平50%的情況（1）非連續(xù)審計(jì)（2）以前年度審計(jì)調(diào)整較多（3）項(xiàng)目總體風(fēng)險(xiǎn)較高（如處于高風(fēng)險(xiǎn)行業(yè)，經(jīng)常面臨較大市場(chǎng)壓力、首次承接的審計(jì)項(xiàng)目或者需要出具特殊目的的報(bào)告等）接近財(cái)務(wù)報(bào)表整體重要性75%的情況（1）連續(xù)審計(jì)，以前年度審計(jì)調(diào)整較少（2）項(xiàng)目總體風(fēng)險(xiǎn)較低（如處于低風(fēng)險(xiǎn)行業(yè)，市場(chǎng)壓力較?。┪迥?、閥審英計(jì)周過(guò)雕程淹中鵲修晨改夢(mèng)重沸要撓性注旦冊(cè)皂會(huì)浩計(jì)泥師天可駝能糊需周要社修疑改進(jìn)財(cái)畜務(wù)牙報(bào)喉表肝整豈體君的滅重霞要盜性礎(chǔ)和容特樹定皂類攏別船的絲式交捧易俊、畜賬克戶砍余尿額煙或辜披趙露仍的虧重詢要從性半水屑平呆。臂導(dǎo)逐致儉重銅要界性坊水隨平晉修車改漂的嫩原很因定包賭括忽：（1）饞審?fù)?jì)循過(guò)朗程驗(yàn)中池情甘況甩發(fā)敬生猾重首大倉(cāng)變給化佳（張如疑決膠定濕處計(jì)置藏被旅審小計(jì)椒單胸位似的鳥一踐個(gè)買重異要觸組慨成棍部鑰分榮）傘；（2）師獲爹取酒新篇信斬息婚；（3）兵通冷過(guò)伍實(shí)暖施姥進(jìn)克一寇步謙審臺(tái)計(jì)嫌程團(tuán)序塌，腫注其冊(cè)群會(huì)奸計(jì)耍師若對(duì)拼被狀審宗計(jì)鞠單憤位攤及駕其匪經(jīng)決營(yíng)飾所袍了水解仇的術(shù)情得況削發(fā)帶生湖變督化嚴(yán)?！締尉脒x憑題】A注勁冊(cè)掃會(huì)旦計(jì)禁師吹負(fù)葛責(zé)止審黑計(jì)廈上各市永公標(biāo)司隆甲拆公襲司2心0規(guī)1唱2年事度掃財(cái)校務(wù)央報(bào)異表奏。諸在猶確蜜定泄重獵要?jiǎng)菪圆鍟r(shí)豈，A注困冊(cè)檔會(huì)跌計(jì)姐師安遇鋸到招下蹦列漆事乳項(xiàng)耕，覺請(qǐng)鞭代測(cè)為駕做塌出奪正圈確他的慢專袋業(yè)剛判獨(dú)斷秤。樹隨料著念審需計(jì)去過(guò)鹽程狐的側(cè)推竹進(jìn)張，A注擴(kuò)冊(cè)忙會(huì)碼計(jì)醬師宣通襪常須認(rèn)廁為釋修撐改納重大要皇性悄水嶺平糧的兼合摔理按理族由既是遲（）努。A島.審劑計(jì)烈的真時(shí)梳間仇預(yù)鳳算湯重暖新煤調(diào)敲整B博.約您定咽的墨審彈計(jì)幕收域費(fèi)禿發(fā)涌生甜變織化C閃.甲棒公版司獄及嶼其找經(jīng)汪營(yíng)黎環(huán)移境丑發(fā)墳生止變揀化D瞇.甲威公柿司疏在腸下鋸一稠年既度嚼采映用崗新嶄的陽(yáng)固挑定六資嫁產(chǎn)渾折棉舊晚政零策【單噴選捏題】【答點(diǎn)案】蛙C【解粉析】注科冊(cè)笛會(huì)淺計(jì)哨師廁可吃能嘴需上要釀修鹿改線財(cái)目務(wù)遣報(bào)盈表縫整托體意的闊重戒要蝕性涌和楊特普定燙類毯別蝴的奴交斷易扒、夕賬陣戶垃余盯額殼或貢披栗露尿的軌重至要討性遞水鋪平槳的靜原衣因莫包甲括脹：(屆1父)審窄計(jì)艘過(guò)肝程絡(luò)中劍情縱況唐發(fā)論生挎重茄大境變瘋化乞；(偽2伴)獲散取能新沃信毛息任；(廈3憐)通詳過(guò)驚實(shí)估施舊進(jìn)外一罩步霜審胸計(jì)教程刪序調(diào)，縱注逗冊(cè)彎會(huì)困計(jì)谷師爪對(duì)不被院審友計(jì)擁單孩位舟及遞其陰經(jīng)律營(yíng)攔所錄了銅解紅的存情漠況率發(fā)洲生傾變泡化熟。六援、陳評(píng)限價(jià)賭審障計(jì)防過(guò)潔程哲中羨識(shí)議別惜出循的詠錯(cuò)要報(bào)（漠一訓(xùn)）宏錯(cuò)有報(bào)續(xù)的凡定沙義錯(cuò)描報(bào)摸可洞能遭是傳由孟于犬錯(cuò)炎誤數(shù)或店舞哄弊唱導(dǎo)位致逮的娘某咸一具財(cái)通務(wù)涼報(bào)截表程項(xiàng)縫目籃的辯金孕額級(jí)、塌分績(jī)類耗、心列衰報(bào)涉或千披叼露環(huán)：（1）智與遍按鋪適夸用宮的視編筋制受基燈礎(chǔ)劃應(yīng)省列越示誘的柏金濱額抬、逃分撐類黎、魚列彩報(bào)汽或暗披藝露漸之吧間臺(tái)存初在假的駐差訓(xùn)異粥；（2）驅(qū)根系據(jù)鵝注滴冊(cè)熟會(huì)誕計(jì)破師魚的末判堅(jiān)斷孤，久為矛使?jié)櫵擞醒缰馗G大地方圓面琴實(shí)嘆現(xiàn)始公寫允噴反參映坡，院需削要歪作晉出段必柴要舅調(diào)皆整史。（緣瑞二咽）畏導(dǎo)鏟致狠錯(cuò)么報(bào)淡的見事芒項(xiàng)1簡(jiǎn).收宇集忽或文處臂理彼用閘以夢(mèng)編張制露財(cái)胸務(wù)寺報(bào)生表幅的傭數(shù)節(jié)據(jù)架時(shí)晝出性現(xiàn)使錯(cuò)深誤蘿；2麥.遺趴漏禾某弓項(xiàng)吵金鞠額道或腫披必露裕；3櫻.由是于他疏浩忽匯或炭明播顯猶誤器解柴有不關(guān)誕事分實(shí)杯導(dǎo)逼致貞作漸出碼不燙正辯確見的垂會(huì)況計(jì)爽估評(píng)計(jì)促；4導(dǎo).注燈冊(cè)膚會(huì)連計(jì)富師蛇認(rèn)聽為蹄管撒理敞層姨對(duì)診會(huì)雀計(jì)養(yǎng)估億計(jì)慎作朵出蟲不撞合朝理筋的吼判田斷朝或閘對(duì)梁會(huì)哨計(jì)械政倘策喝作原出燈不愧恰服當(dāng)陳的沖選辮擇牢和綱運(yùn)割用饅。（總?cè)B）武明態(tài)顯龍微腫小蕩錯(cuò)抓報(bào)1退.明嘗顯籠微曠小區(qū)錯(cuò)珠報(bào)猾含窩義注底冊(cè)屑會(huì)稍計(jì)鬧師婚可霉能來(lái)將爆低凝于麥某逼一堤金匠額掠的磁錯(cuò)混報(bào)習(xí)界奪定辭為伍明躲顯扇微畝小銳的臺(tái)錯(cuò)裂報(bào)謝。2潮.明蒜顯旁微采小刊錯(cuò)禾報(bào)輔不濤需程要羨累允積注大冊(cè)斃會(huì)孔計(jì)刮師攏認(rèn)吩為繳明砌顯擠微逼小流錯(cuò)培報(bào)演的難匯俘總管數(shù)條明泡顯況不鋪會(huì)民對(duì)慕財(cái)輪務(wù)蹈報(bào)雪表騎產(chǎn)胡生崇重銹大曬影細(xì)響談，成因嫂此饞對(duì)耍這漸類禍錯(cuò)應(yīng)報(bào)婚不充需恢要篇累市積血。（嫌三鍵）幼明添顯交微隔小寫錯(cuò)蜂報(bào)3蹦.“尼明焦顯狹微艱小泄錯(cuò)院報(bào)做”職不渡等須同料于柄“威不屬重錘大雪錯(cuò)廊報(bào)打”明烈顯層微貸小鴨錯(cuò)疊報(bào)炸，劫無(wú)出論暫?jiǎn)纬转?dú)遼或享者惹匯命總須起喚來(lái)田，晨無(wú)諒論悟從喘規(guī)君模伐、竭性恨質(zhì)獵或草其舊發(fā)妙生婆的矩環(huán)些境翼來(lái)辯看鞏都驅(qū)是偶明就顯筋微違不談足鋪道晌的器。4癥.明驢顯則微供小節(jié)錯(cuò)瓜報(bào)倡可消能桂是仆財(cái)素務(wù)曉報(bào)踏表兄整辰體底重何要喪性虹水眾平5肆%，米一差般兔不便超噸過(guò)睛財(cái)揭務(wù)歉報(bào)長(zhǎng)表乖整奪體炊重吼要捐性振的1映0慚%。（堪三陪）煮明鋒顯螞微正小哥錯(cuò)灶報(bào)如唯果不侍確裂定業(yè)一私個(gè)全或圍多赴個(gè)吸錯(cuò)暗報(bào)同是洪否底明梳顯論微條小，探就帶不伶能論認(rèn)蠢為宋這左些褲錯(cuò)見報(bào)獻(xiàn)是廟明殊顯譽(yù)微項(xiàng)小戒的懼。注印意俯：計(jì)燦劃倚的鵲重帳要貌性詞水何平沉：萍明憤確盟界據(jù)定四了嫩凡塞是贏單慰筆借錯(cuò)纏報(bào)堤金破額愛達(dá)攝到秀這鞭個(gè)常水宵平開的臂錯(cuò)摔報(bào)嫩為旗重灶大癥錯(cuò)搜報(bào)越；1寫0交0實(shí)寸際倘執(zhí)羅行身重夫要在性衫水鏈平攝：畢單課獨(dú)繪來(lái)食看草不害重瞧要仿，胃但扛同蠢類秩錯(cuò)害報(bào)妹累棗計(jì)濁起涉來(lái)黑可毫能她重時(shí)要猛的唐錯(cuò)控報(bào)認(rèn)；6隙0明梁顯露微蹲小蠅錯(cuò)娃報(bào)悲：題界膛定達(dá)單樓獨(dú)翠來(lái)聯(lián)看膠不資重貍要劫，你累尤計(jì)祥起享來(lái)逐也階明缸顯喇微卻不朽足竭道鏈。0豈.日4【多厚選斧題】在鳴運(yùn)略用耍重愉要圣性糟概濁念劇時(shí)脾，女下夕列慮各柏項(xiàng)獎(jiǎng)中炒，A注姿冊(cè)凈會(huì)偵計(jì)瓦師喪認(rèn)釋為逆應(yīng)遇當(dāng)竿考澆慮夕包限括雕在綱內(nèi)升的謊有(礎(chǔ))。A需.財(cái)史務(wù)敵報(bào)陷表鏈整悟體愛的蹤蝶重竿要浪性B耳.實(shí)范際磨執(zhí)塌行皂的罰重俯要模性C儲(chǔ).特濱定晝類攪別筆的困交化易短、游賬擊戶課余借額戰(zhàn)或螺披滾露恭的展重離要攝性D蜘.明競(jìng)顯墻微肚小攝錯(cuò)廣報(bào)插的德臨誓界帝值【多迎選藝題】【答牙案】郊A變B妄C步D【解裕析】注臨冊(cè)箭會(huì)扭計(jì)買師菠運(yùn)燭用返重手要恩性勇，第是中為貸界燥定多錯(cuò)多報(bào)踢是得否循“拜重殺要齊”晝，拼運(yùn)憂用茄明棵顯悉微竿小宰錯(cuò)究報(bào)嗓的獸臨耳界肆值醬是鄙為破了莫界掘定涂錯(cuò)舊報(bào)借是溝否習(xí)“蔑不稀重銜要居”名。（燭四未）妙累難積仗識(shí)豬別剛出非的宮錯(cuò)窩報(bào)表6甲-蝦6識(shí)別出的錯(cuò)報(bào)具體情形1事實(shí)錯(cuò)報(bào)（1）被審計(jì)單位收集和處理數(shù)據(jù)的錯(cuò)誤（2）對(duì)事實(shí)的忽略或誤解（3）故意舞弊行為2判斷錯(cuò)報(bào)（1）管理層和注冊(cè)會(huì)計(jì)師對(duì)會(huì)計(jì)估計(jì)值的判斷差異（2）管理層和注冊(cè)會(huì)計(jì)師對(duì)選擇和運(yùn)用會(huì)計(jì)政策的判斷差異，由于注冊(cè)會(huì)計(jì)師認(rèn)為管理層選用會(huì)計(jì)政策造成錯(cuò)報(bào)，管理層卻認(rèn)為選用會(huì)計(jì)政策適當(dāng)，導(dǎo)致出現(xiàn)判斷差異3推斷錯(cuò)報(bào)（1）通過(guò)測(cè)試樣本估計(jì)出的總體的錯(cuò)報(bào)減去在測(cè)試中發(fā)現(xiàn)的已經(jīng)識(shí)別的具體錯(cuò)報(bào)（2）通過(guò)實(shí)質(zhì)性分析程序推斷出的估計(jì)錯(cuò)報(bào)【單寒選棉題】A注須冊(cè)捕會(huì)混計(jì)戰(zhàn)師南正眉在費(fèi)負(fù)宋責(zé)寒審園計(jì)俗甲卷公厚司2乎0排1煉2年矛財(cái)懷務(wù)轉(zhuǎn)報(bào)勝表疲。筆如戚果A注袋冊(cè)遮會(huì)刑計(jì)傾師進(jìn)發(fā)譜現(xiàn)給甲拿公靈司趙年哪度氣利效息暮費(fèi)個(gè)用脖賬境面惰金院額神為2弄0考0過(guò)0萬(wàn)瘋元稻，學(xué)注堂冊(cè)奴會(huì)則計(jì)孟師煩作茄出炊的茫預(yù)襲期權(quán)值附為2雖8忙0津0萬(wàn)宿元肅，虧甲竿公崗司訪無(wú)盞法時(shí)提分供敗上照述攪差芹異宗的拖合沿理恒解堂釋藝及磨佐幅證扎性英證燒據(jù)絲式。A注區(qū)冊(cè)攔會(huì)好計(jì)拋師帖確喜定佳預(yù)獄期創(chuàng)值暢與匙賬該面楊金礎(chǔ)額訪之拼間離可幸接乏受瞇的采差誓異筆額嗚為2弱0慶0萬(wàn)義元涂。咱假虜定繡不拆考污慮獵其沒(méi)他畏因堵素抄，A注逼冊(cè)線會(huì)雄計(jì)族師燭確撤定炸的項(xiàng)推罰斷筆錯(cuò)叫報(bào)乎金及額頓是灶（）冶。A．8羽0建0萬(wàn)興元B．2鍵0夏0萬(wàn)頁(yè)元C．6案0帳0萬(wàn)輸元D．1成2勇0禮0萬(wàn)視元【單羨選掙題】【答躬案】侮C【解畜析】選歡項(xiàng)C正貓確攻。部注境冊(cè)勵(lì)會(huì)族計(jì)務(wù)師擺在灰確庭定瓣推足斷公錯(cuò)域報(bào)多時(shí)則應(yīng)紅當(dāng)存考沉慮擴(kuò)其而作摸出脖的攪預(yù)兼期忽值瘦，括故源本不題忍確燙認(rèn)涉的科推帝斷猜錯(cuò)眼報(bào)臂金膜額釀為6廚0蝴0萬(wàn)母元閘（2疤8摔0丹0攏-苗2轉(zhuǎn)0添0傷0墊-乘2驅(qū)0南0）捏。（籠五眨）翁對(duì)騰審好計(jì)罰過(guò)遇程芬識(shí)視別膠出烤的塊錯(cuò)瞎報(bào)掉的勿考跑慮1厘.錯(cuò)唉報(bào)拼可哈能億不養(yǎng)會(huì)這孤?lián)P立召發(fā)劈燕生競(jìng)，者一遷項(xiàng)飯錯(cuò)晝報(bào)抄的醬發(fā)子生賺還營(yíng)可蹄能揚(yáng)表東明上存?zhèn)阍谟?jì)其匆他欠錯(cuò)這報(bào)弦。2申.抽丙樣姻風(fēng)挽險(xiǎn)擋和潤(rùn)非夠抽盼樣線風(fēng)輛險(xiǎn)晉可衫能粥導(dǎo)互致謹(jǐn)某盟些貫錯(cuò)否報(bào)凈未頃被凳發(fā)輝現(xiàn)狡。審在計(jì)興過(guò)繞程乏中浴累建積妄錯(cuò)藝報(bào)撐的檔匯膠總趁數(shù)際接停近繩確柿定怖的剃重糠要踏性崖，籌則辜表滿明列存靜在病比窄可弊接拖受陡的摧低退風(fēng)慈險(xiǎn)顫水史平鼠更視大嗚的饞風(fēng)伯險(xiǎn)秤，奶即艱可糕能峰未唱被容發(fā)勾現(xiàn)招的紫錯(cuò)堪報(bào)創(chuàng)連驅(qū)同盆審足計(jì)河過(guò)家程碧中渠累葵積瘋錯(cuò)半報(bào)脆的少匯做總坑數(shù)爐，領(lǐng)可描能鹽超蹲過(guò)辛重自要票性饑。（墨五知）怖對(duì)紙審唯計(jì)躲過(guò)浙程堡識(shí)次別外出禾的豆錯(cuò)澇報(bào)堪的袍考案慮3誕.注刻冊(cè)觸會(huì)綱計(jì)冒師合可礦能山要她求風(fēng)管幻玉理岔層伴檢擦查姻某聰類新交亡易首、豆賬谷戶憂余偶額便或?yàn)榕嗦堆?，更以瞎使巖管飽理販層幕了桌解塌注要冊(cè)點(diǎn)會(huì)盆計(jì)淺師踩識(shí)縣別福出鉛的拐錯(cuò)絹報(bào)苗的堡產(chǎn)遙生暗原