籌資與投資循環(huán)審計(jì)

第十三章籌資與投資循環(huán)審計(jì)籌資與投資循環(huán)的控制測(cè)試借款審計(jì)實(shí)收資本（股本）審計(jì)長(zhǎng)期股權(quán)投資審計(jì)1知識(shí)目標(biāo)1.了解籌資與投資循環(huán)中的主要經(jīng)濟(jì)活動(dòng)2.掌握投資與籌資循環(huán)的內(nèi)部控制3.掌握籌資與投資循環(huán)的控制測(cè)試4.明確長(zhǎng)期股權(quán)投資、短期借款、長(zhǎng)期借款和實(shí)收資本（股本）的審計(jì)目標(biāo)5.掌握長(zhǎng)期股權(quán)投資、短期借款、長(zhǎng)期借款和實(shí)收資本（股本）實(shí)質(zhì)性程序能力目標(biāo)1.能對(duì)籌資與投資循投資環(huán)進(jìn)行控制測(cè)試2.能對(duì)長(zhǎng)期股權(quán)投資、短期借款、長(zhǎng)期借款和實(shí)收資本實(shí)施實(shí)質(zhì)性程序AUDITING學(xué)習(xí)目標(biāo)2籌資業(yè)務(wù)內(nèi)部控制應(yīng)用

AUDITING引導(dǎo)案例3第稿一烘節(jié)孩籌鬧資貝與伯投障資雅循園環(huán)賢的強(qiáng)控帳制迫測(cè)獎(jiǎng)試一各、津籌炭資寄循噴環(huán)寧的籮內(nèi)忙部址控嶼制豬和捏控歇制略測(cè)誼試二膨、懷投熟資僑循創(chuàng)環(huán)泳的戴內(nèi)掘部筋控唇制敘和緩控孝制梁測(cè)膜試4一薯、禽籌腥資乎循內(nèi)環(huán)唱的號(hào)內(nèi)筐部倒控蛙制傍和垮控頁(yè)制基測(cè)針試（即一寧）蹲籌守資采循縮慧環(huán)芹的沾經(jīng)核濟(jì)掠業(yè)我務(wù)1屋．濤審媽批濟(jì)授號(hào)權(quán)籠。2喘．秧簽跡訂錯(cuò)合脾同苦或飯協(xié)辜議熟。3抖．信取稈得驢資慘金沈。4舞．窯計(jì)圣算鈔利蠶息子或因股委利扮。5建．刮償鄭還欄本搜息盒或劣發(fā)偷放構(gòu)股櫻利經(jīng)。5（會(huì)二?。┡寤I羞資北循常環(huán)納的梯內(nèi)籌部水控咽制1塌.推適臣當(dāng)計(jì)的成授購(gòu)權(quán)刪審缸批2校.貝職杜責(zé)話分腦工3彈.辯簽奮訂戒合東同喬或潮協(xié)股議4慈.脊完逃善興的紗實(shí)途物遍保潛管裁控倉(cāng)制65墓.奔取憤得開資堪金6吵.住監(jiān)戰(zhàn)督湖借浩款下使擠用7顧.脆償透還鋪本評(píng)息8饅.莊完該善邊的濁會(huì)岸計(jì)寶核慮算竿制失度7（蒜三價(jià)）剪籌奔資孟交朝易產(chǎn)的切控考制偶測(cè)勉試1話.皂初串步息了壤解撐應(yīng)桃付博債狹券恐內(nèi)含部爐控批制感的躲建饒立鹿情讀況罷。2亮.拋測(cè)堅(jiān)試辮應(yīng)坑付弄債惠券擦內(nèi)獲部亞控嫂制（離1離）先檢摟查磚債雨券趣發(fā)鴿行語(yǔ)業(yè)真務(wù)曉的建審篇批煮權(quán)枯限模是鋼否形適董當(dāng)給、淡手服續(xù)評(píng)是它否閣齊部全俯（羽2型）耕檢遙查慰債臺(tái)券另業(yè)因務(wù)歐的駕職賢責(zé)服分東工亂是譯否寨合殼理鋒（催3故）城，筆檢血查眾被早審堅(jiān)計(jì)語(yǔ)單佩位釘是頃否勿將崗有集關(guān)售賬漁目懷與糖總蘿賬脂或妨外遣部航機(jī)出構(gòu)拜核達(dá)對(duì)集，瞇是雞否草有按完龍善訴的漿保許管閉制樣度迎（府4婆）餡債捎券患入醬賬魔的舍會(huì)閃計(jì)振處果理脈是勺否稻正洪確決；桐債哲券等溢敘（陪折日）攔價(jià)洽的還會(huì)蠅計(jì)鏈處飯理慣是借否脆正覺(jué)確價(jià)（己5核）譜查塑明癢債眾券餡的加償司還貝和嗚購(gòu)腎回景是擋否骨按穿董母事文會(huì)債的物授田權(quán)曉進(jìn)幟行3拔.慮分稀析者評(píng)劉價(jià)張應(yīng)北付亂債早券陸內(nèi)談部誰(shuí)控糟制8二淋、百投圓資逃循促環(huán)桐的源內(nèi)導(dǎo)部幅控偵制謊和涼控平制騙測(cè)兔試(扔一也)轎投哨資銜循姐環(huán)墊的劣經(jīng)邁濟(jì)踩業(yè)煉務(wù)1誕．奮審皂批崖授勺權(quán)勺。2罷．形取善得隨證腰券鉛或萌其傅他公投奏資旋。3駁．端取偽得性投般資棍收匙益超。4討．就轉(zhuǎn)拋?zhàn)屧O(shè)證論券象或芽收叨回疤其滑他價(jià)投教資宴。9（螞二推）雹投較資阻循窗環(huán)東的農(nóng)內(nèi)義部目控姥制1府.劉合裁理滴的蛙職繼責(zé)灣分悔工2手.笨健環(huán)全臨的煉資雞產(chǎn)膠保錢管乓制砍度3牛.此詳青盡濁的欠會(huì)絮計(jì)女核及算燒制呼度4雨.鏈嚴(yán)值格冶的航記恐名薄登影記織制香度5糠.屢完研善纏的營(yíng)定福期善盤折點(diǎn)織制啄度1伸0（獄三倉(cāng)）竟投根資述循半環(huán)旅的鄭控捆制挽測(cè)明試1出.岡初笛步彼了份解服投六資凝活柏動(dòng)陳內(nèi)導(dǎo)部碰控惠制杯的讓建句立新情滾況育。2攔.劍檢差查毛控繼制麗執(zhí)票行客留洗下亂的周軌污跡正。（膝1炒）蒼記得錄鞏的必投躍資凳交偉易馬均撲系堤真捧實(shí)司發(fā)員生覽的所交搭易薦。蔥（堂2脾）奧投劈燕資垃交圍易先均掉已遣記貸錄要。謙（猾3拘）屈投植資慌交役易糊均站已啄恰傍當(dāng)勝金曠額植記杏入惡恰伴當(dāng)訓(xùn)的范期詠間顯。（妻4禽）口投世資純交壩易正均薦已疫記聞入捆恰徒當(dāng)今的返賬淺戶徹。3將.壘審跳閱臭內(nèi)更部束盤撥點(diǎn)召報(bào)漫告呆。4餅.弱認(rèn)臟真伶分豎析霸企跡業(yè)撒投節(jié)資洗業(yè)菜務(wù)糞管儉理伏報(bào)數(shù)告當(dāng)。1攝1三坦、址評(píng)柜估屠重察大窮錯(cuò)鈴報(bào)踢風(fēng)螞險(xiǎn)（穩(wěn)一折）坦評(píng)仍估榴籌員資東交逐易拒的及重凍大折錯(cuò)遙報(bào)淡風(fēng)抹險(xiǎn)考蛇慮淺到劣嚴(yán)虛格途的光監(jiān)超管櫻環(huán)盯境同和叛董暮事敗會(huì)娛針針對(duì)炭籌螺資爸活適動(dòng)格設(shè)染計(jì)鍛的宗嚴(yán)鍛格帽控策制油，求除耳非臥注摟冊(cè)卸會(huì)絕計(jì)捐師憶對(duì)繼管懲理還層扶的授誠(chéng)掘信駛產(chǎn)史生餅疑光慮適，曾否異則獵重灶大錄錯(cuò)份報(bào)匠風(fēng)讀險(xiǎn)休一森般贏應(yīng)折當(dāng)煤評(píng)稍估康為洲低蠻水濫平使。1滴2（多二寄）盞評(píng)妹估考投借資婦交脹易承的理重誰(shuí)大卻錯(cuò)刪報(bào)耗風(fēng)作險(xiǎn)1悄.撫管終理艦層矮錯(cuò)耐誤版表秀述貸投刪資怪業(yè)卡務(wù)燙的糠偏宗見(jiàn)繞和它動(dòng)筐機(jī)2侮.境所傾取眨得敵資司產(chǎn)淋的符性印質(zhì)卻和陽(yáng)復(fù)僵雜之程面度表可洞能遙導(dǎo)論致岡確魔認(rèn)刑和貼計(jì)同量秧的違錯(cuò)生誤3上．近所送持有有昆投妙資捉的疤公勻允停價(jià)虛值憲可稠能冒難御以稈計(jì)良量4更.寧管鐵理憐層帝凌迎駕娛于卷控躁制幸之寒上雨，恒可位能紀(jì)導(dǎo)悼致鼓投即資學(xué)交佳易崗未幟經(jīng)階授木權(quán)5盯.幼對(duì)齡有辟價(jià)株證跨券勞的仍控仍制劉不耽充縱分6僚.環(huán)負(fù)坑責(zé)胞記守錄括投紫資畏處景置饞業(yè)蓬務(wù)扮的噴人兇員類沒(méi)物有粗意矮識(shí)蝕到皂某評(píng)項(xiàng)麥投埋資由已浮經(jīng)雞賣踢出捕，標(biāo)則緒對(duì)貢投狠資猴的馬處邊置樓業(yè)咐務(wù)喂可檔能搶未滑經(jīng)赴記盛錄1坊3第忍二羅節(jié)仍借鴉款米審架計(jì)借鍵款萌的堂審拜計(jì)突目恒標(biāo)短怪期州借凱款躲的祝實(shí)寧質(zhì)默性性程多序長(zhǎng)告期界借桐款燥的韻實(shí)挑質(zhì)僑性帝程盲序1蒙4短電期潮借跌款需的勉實(shí)勿質(zhì)亮性稱程挎序（饒一征）票獲惰取懲或雀編灰制早短徑期佩借冒款益明必細(xì)振表（傳二溝）語(yǔ)函毯證撫短檢期撇借妙款（章三富）截審胳查組短吩期革借敘款炎的班增剪加（姓四軋）清審反查升短擔(dān)期儉借詢款拼的貍使閉用1線5（睜五貫）田審派查滋短魔期乳借富款逐的乘減刺少（厚六哥）政檢括查和有轟無(wú)盤到勤期醒未獨(dú)償謠還距的僚短勾期縱借箭款（爺七薯）坦復(fù)腥核望短澆期軌借刃款壯利墳息（座八類）儉確容定松短銹期厭借心款毯在除資動(dòng)產(chǎn)失負(fù)映債襯表排上泊的過(guò)披僻露正是令否月恰輔當(dāng)1席6長(zhǎng)怖期柿借謝款飄的接實(shí)極質(zhì)綿性娘程現(xiàn)序（換一黃）前獲酬取隸或慣編合制窄長(zhǎng)旬期僚借期款魔明諒細(xì)排表（賢二肚）皂長(zhǎng)份期知借碼款嗽條嗎件己的慮審謠查（芬三聲）惑審鄙查跳長(zhǎng)鳴期預(yù)借坦款憐的復(fù)抵碑押返和禍擔(dān)友保（攤四梯）蜘審蘆查船年糊度糟內(nèi)磨增膨加孤的著長(zhǎng)哲期迎借閥款（閘五塑）范審磁查益長(zhǎng)誘期惡借歇款餡的案使徹用1概7（檢六腰）全函捉證隊(duì)重充大飯的突長(zhǎng)秋期頌借緣瑞款（萄七隨）妨對(duì)租年愛(ài)度第內(nèi)剖減犯少李的戶長(zhǎng)就期習(xí)借溫款辭，雹相受關(guān)澡賬尸務(wù)搭處勿理淺是遍否福正端確（和八幻玉）籌檢娃查傍年負(fù)末應(yīng)有圓無(wú)敬到后期閣未陳償失還導(dǎo)的熟借雁款（規(guī)九習(xí)）擴(kuò)檢墳查益一么年尖內(nèi)迷到擦期除的陣長(zhǎng)贏期誓借蒜款撒是果否律已如轉(zhuǎn)把列箏為尋流能動(dòng)衰負(fù)疾債1邪8（凈十街）籃計(jì)厚算飲短寄期牧借欣款農(nóng)、仙長(zhǎng)銅期不借椒款寸在局各狂個(gè)支月認(rèn)份做的次平雨均錄余葡額（戰(zhàn)十瞞一陷）滅檢籃查仍借汁款伍費(fèi)若用蜜的想會(huì)安計(jì)薄處蝦理忘是唯否雞正搭確（赤十善二計(jì)）希檢案查捎企巨業(yè)嚇在沸資退產(chǎn)秘負(fù)炒債細(xì)表遼日捎，束是艦否格按饑攤提余酒成薯本堅(jiān)和急實(shí)語(yǔ)際談利度率林計(jì)黑算術(shù)確溜定胖長(zhǎng)勁期純借項(xiàng)款去的袍利椒息魯費(fèi)驅(qū)用呆，雞相斯關(guān)憲賬筋務(wù)榜處代理歐是損否呆正飛確（乖十問(wèn)三遮）勿檢騰查謙企匆業(yè)怖重錫大端的欺資懷產(chǎn)艷租隨賃修合樂(lè)同思，友判拾斷葬被籮審恨計(jì)凝單欣位績(jī)是喉否蹈存賭在筍資泉產(chǎn)蘿負(fù)簡(jiǎn)債照表專外糖融話資印的因現(xiàn)橋象（漸十驅(qū)四濤）浴檢蟻查躲長(zhǎng)先期抓借津款藍(lán)是竿否隸已通在徒資糠產(chǎn)制負(fù)際債康表殖上壯充男分輸披蒸露1蛾9第念三后節(jié)池實(shí)跨收緊資楚本埋（慕股喜本功）蛙審劃計(jì)一宣、濤實(shí)介收周資頁(yè)本罵（尾股溝本滅）團(tuán)的卵審?fù)嬗?jì)伴目楊標(biāo)二泛、材實(shí)定收屠資惜本衫（濱股訊本頭）捆的問(wèn)實(shí)交質(zhì)練性殼程柴序2寸0實(shí)令收廚資踩本下的陪實(shí)晝質(zhì)壁性怒程授序1轎.狂索底取桌被蛋審葵計(jì)些單倦位譯合武同雨、裁章構(gòu)程遵、臭營(yíng)志業(yè)檔執(zhí)首照春及求有佛關(guān)灘董往事合會(huì)墻會(huì)暈議慰記跨錄2星.暗索滔取?；蚝幵L制敞實(shí)罷收微資譜本胳明陸細(xì)宴表3鄰.世檢稼查幕出折資濾期鑄限祝和榨出自資淺方薯式斤、嚴(yán)出窗資用額4什.踢檢歡查蓄投鋤入錦資哈本柔的從真做實(shí)紙存錄在5釀.回檢賴查鈴實(shí)享收雨資攝本朋的知增節(jié)減才變互動(dòng)6戚.技檢擺查險(xiǎn)實(shí)叫收耳資載本擠是稀否道已真在慈資爽產(chǎn)困負(fù)讓債采表姜上奧恰蹈當(dāng)常披峽露2那1股它本查實(shí)畜質(zhì)師性絨程鍵序1暗.潔審避閱陶公槐司響章沈程篩、快實(shí)攪施仁細(xì)斗則遍和宣股疊東差大腎會(huì)貨、慘董粉事?lián)?huì)勻會(huì)首議酬記脈錄2猾.大檢刑查行股羊東環(huán)是陷否某按穩(wěn)照扇公鍵司閃章珠程兩、捧合危同桿、奪協(xié)聯(lián)議完規(guī)幟定落的誕出蛾資掀方躬式餡出譜資旁，雖各垮種訴出滔資他方咽式花的豆比踢例隊(duì)是容否掉符跟合廁規(guī)指定3俗.田索櫻取東或廉自孝己哀編姜制開股某本渾明債細(xì)爸表4筑.慢檢晶查恐股日票浮的沸發(fā)客行屠、伶收毒回記等田交房誠(chéng)易星活挑動(dòng)5矮.端函泉證疑發(fā)正行填在約外叨的勢(shì)股薯票6猶.概檢考查薄股詞票震發(fā)營(yíng)行跌費(fèi)鵲用怠的雞會(huì)炭計(jì)蹦處續(xù)理7鑼.敞檢繁查叫股皮本犬是飛否調(diào)已赴在拆資擇產(chǎn)猴負(fù)烈債良表毫上鉛恰叮當(dāng)薯披維露2揪2【叔課飄堂透教有學(xué)薯案煉例體】德介源福會(huì)總計(jì)嗚師沿事慶務(wù)饅所裂的洽注屈冊(cè)始會(huì)轟計(jì)奮師捕王兔玉臺(tái)審伏計(jì)具江尺南飯公杠司厚2妻0材0揪9頑年洋度猜會(huì)襪計(jì)為報(bào)奪表嫌時(shí)賢，絨發(fā)載現(xiàn)申江循南匙公遠(yuǎn)司題在什2商0銜0卵9賤年絞度蓄實(shí)挨收刊資尸本支有怖變圖動(dòng)給，避于惡是給追譯加蟻審寒計(jì)資程纖序共，響發(fā)懷現(xiàn)姿驗(yàn)攀資棉報(bào)蠢告紙顯評(píng)示南江吃南蘭公麗司種2率0龍0淘9壇年懸4蹤蝶月祥資酒本友公得積客3暫0撿0繁萬(wàn)瘋元叛轉(zhuǎn)芹增垂資現(xiàn)本灣，秧但助江擦南艘公栽司占截耽至慘轉(zhuǎn)您增捏資希本近之坡日適報(bào)竄表卸累眉計(jì)肝虧列損掉為洋8啞9胡萬(wàn)素元贊，級(jí)經(jīng)擾追丸查雅，超發(fā)勞現(xiàn)蔥3惑0育0蜂萬(wàn)促元仗資辜本站公臟積舍中慕有疑1柏2柏0序萬(wàn)殘?jiān)泄梢驒?quán)互投嘴資踢預(yù)材備貍。張于師是廈，詳李繁浩釣認(rèn)概為撈被稻審櫻計(jì)奔單鈔位虹轉(zhuǎn)算增秤資態(tài)本鄭不堤合愛(ài)法逃，阻應(yīng)候當(dāng)宮糾耀正永。桶但族江樸南榆公績(jī)司掌以猶注屋冊(cè)乒會(huì)務(wù)計(jì)率師累已調(diào)經(jīng)紫出畝具斑驗(yàn)稀資瞞報(bào)凝告孕并薯辦喘理恰了哄變喘更膠登馳記蘋為悉由取，描拒眠絕輩接紋受究王愛(ài)玉旋的常審媽計(jì)優(yōu)建石議旗。2善3第組四披節(jié)恢長(zhǎng)銜期民股白權(quán)汪投妹資站審璃計(jì)長(zhǎng)沸期荒股騾權(quán)墓投捐資遍的肺審支計(jì)替目污標(biāo)長(zhǎng)摩期晚股璃權(quán)谷投泛資數(shù)的氏實(shí)霉質(zhì)銅性聾程疼序2腹4長(zhǎng)品期懷股省權(quán)凈投朵資櫻的旁實(shí)餐質(zhì)瓶性腸程拐序（裳1明）努獲砌取疑或維編扔制息長(zhǎng)貴期躍股珍權(quán)彈投些資先明貨細(xì)革表（銷2肥）壇檢芬查體股復(fù)權(quán)業(yè)投范資忘核訂算箭方竊法渠是斯否檔正次確（的3宏）財(cái)對(duì)地于血重沃大繡的劑投靈資穿，剩向餡被疼投夸資瞞單祖位研函炸證墻被宇審鑄計(jì)虧單磁位峰的掩投銀資盟額念、澆持棚股席比浪例廢及霜被竄投幫資蠅單中位烘發(fā)特放聞股億利管等賞情目況2蘆5（聾4辟）茅對(duì)翅于陳應(yīng)呆采執(zhí)用屈權(quán)笨益銳法拿核坑算扎的緩長(zhǎng)距期端股計(jì)權(quán)猾投藥資①?gòu)?fù)赤核飾投角資偉收剪益②將復(fù)重企新輸計(jì)兇算窄的狼投守資袍收她益銀與游被餡審徹計(jì)歡單脅位遲所夾計(jì)戰(zhàn)算豬的柱投速資臥收鹿益雜相北核庭對(duì)③檢勞查五被獄審狗計(jì)烘單迎位悔按棗權(quán)董益碧法器核俱算船長(zhǎng)殼期聞股羞權(quán)召投鑒資列，也在脈確乞認(rèn)上應(yīng)哪分夫擔(dān)輔被冰投周資筍單街位兵發(fā)到生靈的污