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SchoolofEconomicsandManagementSWPU歡迎：走近經(jīng)濟(jì)監(jiān)管之天獄之門！西南石油大學(xué)經(jīng)濟(jì)管理學(xué)院

SchoolofEconomicsandManagementSWPU7審計(jì)抽樣西南石油大學(xué)經(jīng)濟(jì)管理學(xué)院尹光輝（副教授）電話：028－81684949E－mail:xngdgh@163.com本散資茂料碰來亮源基鬧本威內(nèi)位容審嶺計(jì)獲抽僅樣客概喬述審臺計(jì)喬抽材樣控疲制分測蹄試投中判的墓運(yùn)努用實(shí)臉質(zhì)峽程權(quán)序迅中薄的召運(yùn)惕用7起.到1審?fù)擞?jì)姐抽司樣第概罵述一咽、去選喬取勁測黃試巧項(xiàng)含目穿的袖方演法選苗取君全廊部加項(xiàng)誤目選冶取辭特拾定聯(lián)項(xiàng)遙目審勇計(jì)梯抽營樣1、貝選井取荒全太部蔥項(xiàng)嘩目－朗－桿是專指撥對測審賣計(jì)緩總滲體藥中抱的非全事部者項(xiàng)暢目洲進(jìn)祝行滑的傾檢制查亡。屑通堤常業(yè)更寧適共用號于眨細(xì)垮節(jié)顏測朱試芹，際而贊不塌適屈用級于暈控展制追測繼試暈。－憐－罪以總下烏情排形省時(shí)烏，銳應(yīng)講考倆慮藝選勸取防全礙部蔑項(xiàng)眠目歪進(jìn)北行這檢份查北（先測蓮試荒）兩：（1）細(xì)總嘉體萌由蔑少直量迅的次大筐額格項(xiàng)樂目陰構(gòu)膊成堵；（2）以存謠在夢特鄰別英風(fēng)健險(xiǎn)分且挎其卻他鋸方招法快未窩提襲供谷充娃分燒、蘆適氏當(dāng)榆的嶄審多計(jì)為證招據(jù)如；－籌－悲特季別可風(fēng)婦險(xiǎn)次項(xiàng)上目勺包量括第：①冰管福理坦層手高禮度判參寺與華的冷或飛錯(cuò)迷報(bào)訴可晨能任性峽較冷大王的候交鮮易效事榆項(xiàng)職或粘賬揉戶劍余挪額己；②悔非岔常蘭規(guī)樹的被交傻易邁事鍋項(xiàng)掃或死賬找戶原余月額貌，修特震別產(chǎn)是聾與稻關(guān)尚聯(lián)嘉方畝有妙關(guān)糾的閘交撞易燥或摘余足額踢；③它長挪期鉆不煤變英的佳余飄額征，術(shù)如節(jié)滯樸銷克的豬存妹貨基余直額棋或歉賬踏齡貿(mào)較情長溜的霉應(yīng)奧收煩賬買款眠余合額唉；④舊可勺疑譽(yù)的轉(zhuǎn)或密非慨正降常拘的啞項(xiàng)窮目什，鄉(xiāng)豐或臥明搭顯焰不擇規(guī)竿范毅的片項(xiàng)量目搶；⑤玻以害前威發(fā)禍生仰過館錯(cuò)糠誤勇的婦項(xiàng)勵(lì)目沉；⑥期烈末秘人播為加調(diào)繩整妖的明項(xiàng)定目符；⑦脫其滴他假存本在陶特治別至風(fēng)法險(xiǎn)僻的咸項(xiàng)殲?zāi)棵浴＃?）與由恥于娘信意息衫系擊統(tǒng)血自滑動(dòng)窯執(zhí)情行脂的擴(kuò)計(jì)喉算奸或腳其污他錯(cuò)程犯序汽具石有毛重味復(fù)莫性投，靠對譽(yù)全蒸部私項(xiàng)撫目憂進(jìn)侍行詞檢睛查鹿符啞合叉成撞本蔬效姑益?zhèn)仍鼊t蛛。－番－井會(huì)秒計(jì)已師摘可旬運(yùn)穩(wěn)用色計(jì)憤算織機(jī)花輔狼助掏審胡計(jì)溫技腫術(shù)泡選沾取裕全舞部泥項(xiàng)曉目蘇超噴生塘測呢試瘋。2、斬選奏取白特蛇定眉項(xiàng)吃目－懷－抽是滋指融對陽總甩體婚中訴的球特慈定丹項(xiàng)蛋目買進(jìn)仗行荷的算針像對翼性工測昂試隨。－已－見根隸據(jù)侮對漠被呢審斗單達(dá)位鉛的索了狀解弊、踏評俗估烈的箱重遍大嚷錯(cuò)笨報(bào)丸風(fēng)突險(xiǎn)盤以兆及胳所恨測慨試宴總?cè)w歐的鋤特炭征額等坦，雄會(huì)荷計(jì)有師嘉可喪以士確餐定械從送總謎體猾中無選參取迅特寒定商特荒定車項(xiàng)吼目暗進(jìn)得行群測災(zāi)試碗。－雹－找通凡常悶是腦按婦照貌覆芝蓋尺率皆或燒風(fēng)閑險(xiǎn)亡因俱素騰選溝取倍測煤試門項(xiàng)秋目禿，辯或靠這安兩顫種僵方盜法熄結(jié)洪合炸使郊用貌。－周－顯按跨照鐵覆辣蓋無率搞選椅取證測駝試股項(xiàng)浙目就，益是遵指盜選襯取紀(jì)數(shù)奏量似少箱、告金警額相較徒大筆的品項(xiàng)喝目冤進(jìn)監(jiān)行氣測后試楊，尖從滾而們使慕測侄試雄項(xiàng)受目墻的訓(xùn)金蝴額周占濫審也計(jì)戀對壟象愛總雅體海金哀額凡很慕大賠的達(dá)百螞分錄比繳；－籃－肝按坡照浸風(fēng)蜜險(xiǎn)找因郊素榆選瓦取租測跨試凡項(xiàng)內(nèi)目染，姑是辟指析選詳取階那浴些服具算有族某胳種廣較存高駝風(fēng)鏡險(xiǎn)窯特狠征托的敵項(xiàng)順目致進(jìn)息行品測閱試飄，傷例液如谷可叨疑鋒的你項(xiàng)辮目物、妙異睬常藥的英項(xiàng)視目藥、輸特某別僵具勻有灑風(fēng)檢險(xiǎn)閱傾鵝向葡的錄項(xiàng)遼目音、香或返者饒以挎前墻發(fā)趣生身過采錯(cuò)伶誤繭的服項(xiàng)阿目寺。－密－箱也灶可歉以瘋選林擇立某壟些劃項(xiàng)撫目王進(jìn)射行鋸檢茅查刮，果以馳獲昨取灣與梢被頭審錄單琴位襖的庸性轎質(zhì)幣、潮交款易敏的券性塞質(zhì)融以逃及晃內(nèi)外部安控貪制是等疾事穿項(xiàng)費(fèi)有禍關(guān)市的轉(zhuǎn)信芒息擊，霉或重確翅定瓣某暮一塊活貌動(dòng)淚得杯到防執(zhí)旋行買。－鴉－侄選梨取唐特柏定緣瑞項(xiàng)斷目框?qū)嵜缡{檢熟查奪，謠通概常我是慘獲既取埋證悄據(jù)妥的男有監(jiān)效牧手碧段配，丟但尖并謎不捕構(gòu)脊成顏審?fù)苡?jì)霧抽油樣禍。緞因唯其活有相主名觀水性3、哈審朱計(jì)砍抽丹樣－匠－座是懷指必注辦會(huì)犧師喊對點(diǎn)某磁類雪交疊易貍或句賬巡壽戶設(shè)余至額麻中正低把于繞百達(dá)分派之躺百專的關(guān)項(xiàng)笨目秩實(shí)棟施管審熄計(jì)秋程捏序明，駁按國照恭隨望機(jī)孟原規(guī)則況進(jìn)公行垮抽駱樣荒，姻以話獲向取趙和給評肚價(jià)威與乏被乞選挎項(xiàng)星目鴨（弱樣坐本蠅）奔的耀某碼些覺特壁征違有枕關(guān)凍的棕審緩計(jì)秧證券據(jù)紛進(jìn)惜而趣推蝕斷梳總薄體饒?zhí)攸c(diǎn)征斑的險(xiǎn)方各法新。－俗－斥審交計(jì)敵抽龜樣乖應(yīng)解具糊備稻的我特嘗征斃：拒（1）新對督某名類襯交洗易總或辛賬據(jù)戶零余蠅額關(guān)低泰于她百摘分匯之旋百救的碰項(xiàng)伍目輩實(shí)里施論審糕計(jì)價(jià)程種序箏；占（2）痰所汗有揭抽壟樣看單池元漢都言有涉被緊選購取田的龍機(jī)言會(huì)楊；羊（3）分審樹計(jì)哨測恩試留的筆目朝的斷是葛為明了裝評猾價(jià)剖該絕賬呆戶察余壯額提或任交咱易欺類竹型適的發(fā)某哈一優(yōu)特面征矩。－究－市注偵會(huì)慚師氏獲的取嘉審系計(jì)頸證籠據(jù)錢可掩能婆使效用鄉(xiāng)豐三紹種粗步勒目距的矮的抄審糠計(jì)父程月序愁：風(fēng)忌險(xiǎn)心評坡估控本制缸測們試實(shí)仿質(zhì)識性屬程躍序－蚊－專有夾些票審被計(jì)共程句序復(fù)可慎以烈使慰用爭審舊計(jì)陪抽佩樣鑰，貼有寧些古審聾計(jì)鳳程醬序比則馬不潮宜釘使桌用熊審踏計(jì)片抽芒樣氏。－驢－矮風(fēng)零險(xiǎn)歪評誼估賀通初常準(zhǔn)不其涉吐及春審緩計(jì)腦抽貪樣伍。校如異果樂會(huì)扁計(jì)站師方在厲了貼解簽控克制零的翻設(shè)坑計(jì)變和兩確橡定總控殺制文是吧否蔑得桃到削執(zhí)判行去的譽(yù)同右時(shí)朗計(jì)器劃社和泰實(shí)煎施越控金制序?qū)嵚咽┚?，砍則較會(huì)獻(xiàn)涉時(shí)及閘審避計(jì)李抽蛙樣絞，卡但園此令時(shí)論的辟審掀計(jì)莫抽匠樣呈是士針鴿對稍控蟻制竟測糕試泊進(jìn)獨(dú)行破的諸。－嚷－向當(dāng)字控椅制爭的漸運(yùn)濟(jì)行訴留敏下囑軌綿跡盲時(shí)史，聰會(huì)匆計(jì)論師傲可娘以鑄考玩慮柄使郊用億審悔計(jì)衛(wèi)抽腳樣只實(shí)燦施題控旺制肅測甘試琴，晉對齊于耍未夫留簡下罵軌弦跡勸的炊，得則隆不葵涉供及謙審驕計(jì)擁抽職樣呀。－臘－腫實(shí)抗質(zhì)穩(wěn)性殿程浩序掃包班括師各快類軋交估易有、渴賬盆戶迅余陣額勢、理列程報(bào)仰的臭細(xì)挑節(jié)翼性揀測牙試雄，嫌以恒及痕實(shí)刪質(zhì)梁性敞分唇析手程斷序仙。遞在炒實(shí)溉施爆細(xì)臨節(jié)俯性疤測繁試閃時(shí)仗，別可材以網(wǎng)選逐用刮審惰計(jì)盾抽浸樣買；賽而蘆在特執(zhí)跳行獻(xiàn)分赤析尤性沾程刃序招時(shí)砍，憲不景宜斑選它用祖審磁計(jì)窩抽箏樣萍。－卸－皇選幅取穿測六試壓項(xiàng)濤目嶄旨性在致幫稠助筒會(huì)宣計(jì)束師撥確張定雜實(shí)燙施律審撈計(jì)病程茂序米的鉗范勤圍鏈。抄審輝計(jì)故程憤序日的令范發(fā)圍相是鴨把崖實(shí)津施除審泄計(jì)棋程震序作的扭數(shù)湯量惕，尊包丹括該抽暮取俗的葡樣館本淋量塑，張對件某擔(dān)項(xiàng)收控掀制足活蔑動(dòng)攤的伸觀逝察耕次悲數(shù)輛等叫。二披、饅審束計(jì)忽抽東樣虧法壞的劇發(fā)淹展－竊－同爐其生他倚科赴學(xué)絲式方姻法夢一喂樣嶼，承它室也錄有遼一卷個(gè)推從苦簡義單爸到告復(fù)禍雜視，侮從辟不看科貫學(xué)伐到舟科蘿學(xué)遺的臣過勇程草。任軋意策抽乎樣判閃斷跑抽道樣統(tǒng)朋計(jì)摘抽政樣1、奮任逆意古抽喪樣－歲－波也竊稱罪隨部意參抽交樣突，砍它業(yè)是愧審流計(jì)嚼人窗員翠在聞審圾查倉總斥體暢中寶任曬意勝抽碗取削的角一跟部側(cè)分框樣遼本殺，攔并們以燭此胸樣加本牛的喇審當(dāng)查馬結(jié)容果恰來罪推茫斷蘇總掉體偽的襪情慮況構(gòu)的戰(zhàn)一共種侄抽背樣蹤蝶方費(fèi)法粱。－碗－耕這翠種燙方匠法息的場特熔點(diǎn)夸是罷，渴并靈不軍考餃慮鍬抽談取社多嬸少么樣府本信，懲抽涉那隔些缺樣員本帖。抬完綿全脈的在隨闊意槐性集，陪樣網(wǎng)本多的優(yōu)抽拖取劣毫領(lǐng)無巡壽科禾學(xué)梅根漂據(jù)棵，競進(jìn)枝而尼審醉計(jì)糊結(jié)挨論飛較拖差技。2、那判像斷繩抽址樣－默－昨又柜稱活重錦點(diǎn)尚抽唱樣襯法扇，痰是械指青審沒計(jì)遙人簽員舌根瓶據(jù)虎企讀業(yè)質(zhì)的際實(shí)蓋際磚和勉經(jīng)忘驗(yàn)蜓、長判喘斷再能伏力璃，煙有仇重墳點(diǎn)拒，情有撒目輔的檢地義從依總很體總中蹲抽節(jié)取滿樣吵本煉，光并鼓據(jù)壟此昏推鴨斷意總經(jīng)體醫(yī)的之審猾計(jì)財(cái)抽史樣現(xiàn)法辟。3、謎統(tǒng)依計(jì)窄抽浸樣航法－醬－志統(tǒng)買計(jì)垃抽屋樣巨法促，糧是吐指喚審絞計(jì)群人菠員蹲根羅據(jù)斗隨羨機(jī)他原潛則孕，丟從當(dāng)總夏體周中沙抽陷取觸樣遣本存進(jìn)寇行扯審虎查蔽，震并允根紐奉據(jù)舍樣零本殿審服查但結(jié)螞果瘋運(yùn)為用未數(shù)敘理印統(tǒng)議計(jì)催方外法圾推務(wù)斷搭審殃查遮總慘體貍的筑一仁種歇審成計(jì)倡抽綠樣狗法備。三芽、稱抽朱樣積法省的她選刻樣愉和婚一產(chǎn)般索程帥序1、左選章取蟻樣糾本宋必且須桿符輛合鎮(zhèn)的革條棋件（1）霧具葉有純適蹲當(dāng)猶性－脫－堪即爽樣響本課要暑有堡足緣瑞夠疲的掠量秀；（2）州具順有盜代方表芳性誰；（3）撈具警有佳穩(wěn)禁定握性能。2、寇選辟樣惡的匆注椅意紀(jì)事借項(xiàng)（1）卡確寧定建抽反樣犧對時(shí)象砍的忘總球體腹范腿圍－痕－翠總扒體抗：洗是廚指辭審禁計(jì)蟲過酸程號中在被葵查礦期鳳內(nèi)堡（混如勝一東年孤）頑某季一休抽疾查呼對據(jù)象痰的嘗會(huì)隔計(jì)化記賢錄頑和父憑丑證夠的述全秩部弱單呢位自。－雅－后特溪?jiǎng)e撓注販意費(fèi)的湯是稀總將體腸應(yīng)冤具芒有賀同蹦質(zhì)噴性蹈（虹即凝類掉似紀(jì)的足特憐點(diǎn)選）蛛；農(nóng)要潤根訪據(jù)市審熱計(jì)咐目破標(biāo)臥來挽確爸定散，齒且池每沙一嗚個(gè)血單馬位低都逢要剖有屑識忌別遷的恩標(biāo)澆志君。（2）趨確瘡定踢抽鎖查泥時(shí)貪對運(yùn)象免的箏錯(cuò)揭弊符內(nèi)乒容－喘－騙即邊必繡須柜明氣確寶選世取調(diào)樣?jì)杀灸钦Z為唱了鹽審表查董哪賓些沫問任題晶：測如窮錯(cuò)演誤江、殼缺教陷素、水舞名弊言或痕其綱他榴問勤題弓等酷。（3）屈定凝抽待樣個(gè)方能式即占取擱什善么接樣得的駐樣渾本堅(jiān)和搖在張什趕么闊地聯(lián)方恢抽蝕樣領(lǐng)。－悠－蓋樣稼本簽：粘是益指距從訓(xùn)總設(shè)體艱中被抽撕選猶的秀部先分釀單維位儀，專簡股稱英樣美本徑。選循擇渡的啦方川式孫一巖般銹有登：吐按買時(shí)勝間做階云段統(tǒng)選穗樣送；錘按霜資染料艙個(gè)擠體蹤蝶選筍樣距。（4）模確截定亂抽原樣懼規(guī)瘋模同和剩抽侵樣撇技療術(shù)邁，籃即額抽治樣洲方身法圓。－孝－蹈抽作樣列規(guī)儉模趴：觸是銳指砌在鋤總毛體棉中軟選碧多產(chǎn)少掌樣學(xué)本汁。鮮統(tǒng)喪計(jì)養(yǎng)抽冊樣許的品樣榨本榜規(guī)愚模煤一托般傾要產(chǎn)求泡不應(yīng)少撓于3根0。今因捷為山，息根圣據(jù)防少光于3堪0個(gè)督項(xiàng)理目拼的曠樣應(yīng)本奶所梢作鄙的渾結(jié)酷論繁是扒不貓夠駛正鑰確盒的弦。－遍－脹選稱擇暖技臘術(shù)妙：辦是桑指擠在冷總奇體宮中僻怎糟樣蛇選損出危每渡個(gè)據(jù)樣漲本裕。改這質(zhì)是緊區(qū)棟別屠于按各上種治抽它查廳法肥的羊主做要狼標(biāo)戰(zhàn)志鐵，猾是鄉(xiāng)豐決胡定炮抽隨樣制審仆計(jì)敲質(zhì)恨量奸的院中腎心淘問乒題航。3、胖審僻計(jì)券抽晃樣飾的塌一墳般騎程差序①拘確塵定筑樣咬本棚總呈量塞②墊確貍定東錯(cuò)腹弊皺內(nèi)饅容（笨一釘）佛確糧定健總蛇體③拐確衣定搜選扮什螞么含樣烤和祝在述④促確棵定朗樣恥本至數(shù)語量什偏么重地涼方否選鞠樣⑤幟確姜定糧抽蕉樣本技閥術(shù)（屬二萄）艇抽睛取換樣滴本（禁三他）姜審院定案樣蜘本（唱四買）戶推堤斷惠總桃體鬼特?cái)?shù)征四關(guān)、越判驕斷凡抽懲樣縫審愉計(jì)1、使抽想樣憲的丙方個(gè)法（1）腥分評組多抽汽樣筋，飄是且審肆計(jì)聽人疾員踩常刮用堤的架一也種誕判旅斷匙抽傭樣咽方驅(qū)法樂，慮其遼分尊組嶺的勢方鋼式足是憲按采相量同以性撥質(zhì)絲式的脂項(xiàng)情目帳或激樣造本草進(jìn)桂行串的圾。（2）折重桂點(diǎn)癢抽泰樣伐，顛是圈指鞋審護(hù)計(jì)靠人貌員懶根四據(jù)晚自秩己究的華主爭觀告判姥斷寺，標(biāo)在避重頓點(diǎn)那的諒抽危取惜樣勁本犧的體方前法專。重胸點(diǎn)奇選傘樣迫時(shí)情，獸應(yīng)何改腳善烤總握體鄉(xiāng)豐特服性引的福代格表辜性樸；藏內(nèi)障控稀制突度華的賣可悶靠攻性彩；半總云體牽及校其已所發(fā)含份項(xiàng)效目北的苦重?zé)嵋绦耘?；馬適礦當(dāng)性改盤善梨總棋體換份索量睜的扛大射小渣。2、股判施斷鋸抽圍樣英審建計(jì)驢法疲的嗽步查驟（1）游確珠定匠抽期查貓總肯體－墨－私考雀慮綢：材審摔計(jì)售目快標(biāo)蹲，惑重煌要關(guān)性圓項(xiàng)抄目遞、邀危扯險(xiǎn)性性鬼項(xiàng)爬目逗、吩內(nèi)姐控昂制冤度閘、拳職暖工司的差全說才限、久群診眾陶的拖反嗚映舉等錢因遞素性。（2）役確抱定譜抽監(jiān)查邀范起圍－做－毫包薯括犬時(shí)病間但范獻(xiàn)圍度、糖資挨料割范脾圍克、互業(yè)豎務(wù)鄭范賞圍（3）瞧確平定聰抽弦查泳的數(shù)數(shù)桂量－餐－街考鋪慮饒：臭總貴體慕規(guī)坊模此，顛內(nèi)斧控差制車度重的喬強(qiáng)灶弱魚、答抽漢查仙的些重畏點(diǎn)罩、普審?fù)?jì)鑄成牙本碑諸港因蟻素妄。－塊－旋一罵般匯以闊總卸體休數(shù)斃據(jù)陷的2痕0麥%～3蒸0局%為獵宜喉。蝴抽助查瘡重武點(diǎn)鉛則蠶是鉛必倉抽哈樣淘項(xiàng)數(shù)，哭應(yīng)贊占浪全網(wǎng)部膚抽別樣史量豪的7救0測%以呼上飯。（4）擦選聰取愿樣凱本（5）夢審膠查毅樣淡本（6）隨作而出碎審歌計(jì)強(qiáng)結(jié)婚論3、界判魄斷撇抽易樣捕審雄計(jì)快的諒利價(jià)弊－批－產(chǎn)使盡用色方乒便境靈謹(jǐn)活費(fèi)，侮適蹄易廊于浸推漆廣乞運(yùn)牲用農(nóng)，統(tǒng)且宏能怠充導(dǎo)分撓發(fā)移揮投審孝計(jì)描人內(nèi)員洞的樸實(shí)貨踐旦經(jīng)沉驗(yàn)后和扭判威斷聾能齊力貨。－得－吩但迅由決于辜是中憑斜經(jīng)禁驗(yàn)伙、細(xì)能紅力搶、放各擴(kuò)項(xiàng)門目僑中貴的通機(jī)烈會(huì)攝是譽(yù)不美均純等切的槳。散從務(wù)而泊難泉以托代政表暑總間體豆特揪性睛，字無眠法享科服學(xué)箭地啄確條定勿抽討樣犯數(shù)誕據(jù)臘，蟲不姓能耐科摘學(xué)司地猾計(jì)溉算婦抽寨樣偽誤神差萬，瘦不擔(dān)能幟確僅定燥審沿計(jì)瘦結(jié)似論虜?shù)膸熆沙乜刻涕e度麥。7殊.籃2審則計(jì)黃抽確樣一拔、起抽歉樣踩風(fēng)廣險(xiǎn)舌與靠非委抽散樣回風(fēng)稼險(xiǎn)1、最抽晃樣炸風(fēng)藝險(xiǎn)－牛－蹲是慚指督審逮計(jì)歉人蜻員密在范實(shí)啄施夕抽宜樣附審樸計(jì)今中南往論往索因羅信撒賴比不勤足導(dǎo)或烤信校賴批過糊度當(dāng)，泰未胳能牛發(fā)者現(xiàn)耗存拼在晴重融大聰錯(cuò)煤報(bào)犬的思可這能劉性耍。－疏－積或哈者狹說侮，瞧審繩計(jì)志人蠻員禍根路據(jù)谷樣呼本株審賢查素結(jié)粘果邀得妙出植的儉結(jié)顛論納，節(jié)與曉對術(shù)總甜體笛全緒部蹲項(xiàng)豪目捎和犁與滿樣燙本捧同葉樣佩的創(chuàng)審碑計(jì)狼程叮序陸得塊出曬的漢結(jié)具論腿存戀在態(tài)差題異賽的繳可濕能陷性盟。妙它怪與纏樣艱本卵量公成歪反港比艇，驅(qū)樣除本要量穩(wěn)越劇小鑰，垂抽鍋樣掛風(fēng)網(wǎng)險(xiǎn)該越剝高生。2、桌非遍抽峽樣奮風(fēng)醒險(xiǎn)－把－逆是幼指錢由功于伙某岡些枯與叛樣繩本雄規(guī)構(gòu)模甲無彎關(guān)撿的航因瞎素格而軌導(dǎo)祝致董注乎會(huì)范師柴得腹出泄錯(cuò)郊誤禿結(jié)總論腐的慌可區(qū)能大性爭。－注－懶非狗抽頁樣慚風(fēng)怪險(xiǎn)墾包凡括兼審身計(jì)已風(fēng)雁險(xiǎn)損中場不絮是久由蘭抽序樣新所指導(dǎo)粗致篇的椒所歪有季風(fēng)燙險(xiǎn)詢。－叢－顫會(huì)恒計(jì)疤師妄即季使崇對括某秒類胸交預(yù)易兩或頭賬湖戶廈的床所白有謠項(xiàng)含目誦實(shí)捕施勁某葛種前審轎計(jì)泛程軋序穗，蹲也效可勻能醒仍裙未兩發(fā)果現(xiàn)召重胸大有錯(cuò)熄報(bào)嶼或羽控咐制鵲失丸效鍋。－虹－墻導(dǎo)千致織非它抽狂樣技風(fēng)食險(xiǎn)緩的駕原京因萄有程：（1）桂會(huì)敵計(jì)選師痰選彈擇桿的姑總斗體勞不揮適披合壩于固測瓶試攻目采標(biāo)括；（2）模會(huì)魔計(jì)內(nèi)師負(fù)未拆能傾適贏當(dāng)憲的叢定我義魄控教制你偏垂差蘋或柜錯(cuò)烘報(bào)鋸，剝導(dǎo)開致耗未奇能揪發(fā)貌現(xiàn)凡樣慌本峰中疊存鹿在夢偏汁差勢或顆錯(cuò)獨(dú)報(bào)揭；（3）挪會(huì)鋼計(jì)頂師誕選階擇弱了融不奇適逆于尺實(shí)賀現(xiàn)附特墾定希目渡標(biāo)霜的適審等計(jì)蠅程添序境；（4）頭會(huì)蔥計(jì)夫師蛙未昆能挺適站當(dāng)殲地牙評豆價(jià)確審駱計(jì)笛發(fā)扁現(xiàn)延的學(xué)情殺況要；（5）活其犧他更原絕因銀。3、壇風(fēng)潔險(xiǎn)蛋的腳種乳類夏及捏比希較－漏－客信宮賴謠不胞足扇風(fēng)蛋險(xiǎn)忍，與指失抽類樣賣結(jié)疑果利使丈審魂計(jì)膽人決員掃不停信參賴頸而尚實(shí)愿際尤上蘋應(yīng)輔予秘信范賴偶的憲內(nèi)荷部轟控虎制肝的瞧可孝能錫性盟。－隆－刷信宗賴歸過鎖度樂風(fēng)仙險(xiǎn)量，慮指打抽桶樣稿結(jié)調(diào)果藏使遵審炎計(jì)孤人順員踩對那內(nèi)養(yǎng)部熄控弱制艇的努信臟賴廈超劇過棕了本其悶實(shí)股際赴上可應(yīng)抓予蒸信西賴碗的字可鐘能糧性護(hù)。－夜－召上津述外風(fēng)亡險(xiǎn)妄是品在拒進(jìn)狹行葡控譯制籠測涼試圈時(shí)貫應(yīng)脫關(guān)捏注猛的羅抽貝樣聽風(fēng)愿險(xiǎn)病。－冒－星誤件拒享險(xiǎn)花：充是導(dǎo)指霞抽蜻樣時(shí)結(jié)舉果忍表駱明杰帳挎戶鞭余加額幫存左在孝重伍大洪錯(cuò)努誤威（些差氣）油，索而眾實(shí)折際不上素并枝不短存溜在親的挨可功能左性奶。－撐－墊誤昨受梅風(fēng)囑險(xiǎn)腎：蛾是專指錘抽枕樣已的沈結(jié)婚果跨表淺明占帳毒戶循余棗額濤不址存銀在仿重徹大末誤置差暴而值實(shí)粘際或上息存序在犁的驚可鄰能剃性保。－尿－壺上倘述滴是饒?jiān)谥┻M(jìn)社行良實(shí)伴質(zhì)川性岡測吵試沒（承程凈序旨）迎時(shí)斷應(yīng)熄關(guān)障注謝的諷抽社樣象風(fēng)喉險(xiǎn)煙。－微－夾信想賴愈不驢足目風(fēng)蜘險(xiǎn)故和切誤律拒績險(xiǎn)儀，韻通夜常橫會(huì)融使抽審鉤計(jì)炒人罩員初執(zhí)喬行沖額呼外目的水審秧計(jì)倆程訊序蛇，奴降培低芬審坑計(jì)舅效池率福。－批－懶過淚度賊信皺賴麻風(fēng)熟險(xiǎn)聽和霸誤杏受朱險(xiǎn)卻，單通模常曾會(huì)漠使踏審紅計(jì)護(hù)人館員柄形大成迫不聾正共確泊的朋審堪計(jì)單結(jié)湊論助。共因璃此通，晌審評計(jì)以人釋員圈應(yīng)配特妹別然關(guān)榆注擠這暢兩突類袖風(fēng)弱險(xiǎn)誤。綜川上詞則沫有信賤賴槳不糖足檔風(fēng)龍險(xiǎn)信電賴煩過穿度畏風(fēng)已險(xiǎn)誤勢拒夕風(fēng)糟險(xiǎn)誤膽受亭風(fēng)駝險(xiǎn)審計(jì)測試抽樣風(fēng)險(xiǎn)種類對審計(jì)工作的影響主要影響因素與屬性控制措施控制測試信賴過度風(fēng)險(xiǎn)效果對特定樣本而言，抽樣風(fēng)險(xiǎn)與樣本規(guī)模反向變動(dòng)：樣本規(guī)模越小，抽樣風(fēng)險(xiǎn)越大；反之亦然控制抽樣風(fēng)險(xiǎn)的惟一途徑就是控制樣本規(guī)模。無論是控制測試還是細(xì)節(jié)測試，會(huì)計(jì)師都可以通過擴(kuò)大樣本規(guī)模降低抽樣風(fēng)險(xiǎn)。信賴不足風(fēng)險(xiǎn)效率細(xì)節(jié)測試誤受風(fēng)險(xiǎn)效果誤拒風(fēng)險(xiǎn)效率兩種測試中的非抽樣風(fēng)險(xiǎn)對審計(jì)效率、效果都有影響非抽樣風(fēng)險(xiǎn)是由人為錯(cuò)誤造成的，因而可以降低、消除或防范通過適當(dāng)?shù)馁|(zhì)量控制政策和程序，對審計(jì)工作進(jìn)行適當(dāng)?shù)闹笇?dǎo)、監(jiān)督和復(fù)核，以及對會(huì)計(jì)師實(shí)務(wù)的適當(dāng)改進(jìn)，可以將非抽樣風(fēng)險(xiǎn)降至可接受水平。也可以通過仔細(xì)設(shè)計(jì)其審計(jì)程序盡量降低非抽樣風(fēng)險(xiǎn)。二床、超統(tǒng)笑計(jì)閑和兼非現(xiàn)統(tǒng)早計(jì)碰抽哨樣－傷－衣統(tǒng)較計(jì)特抽粉樣咸是晴指銳同剖時(shí)滔具押備苗隨界機(jī)辜選里取度樣盤本販、煩運(yùn)普用武概綱率希論月評校價(jià)鳥樣謠本狹結(jié)愈果侍（梅包育括具計(jì)崇量棟抽漢樣為風(fēng)瞇險(xiǎn)修）泡兩鎖個(gè)日特塘征擠的授抽榮樣咐方嘗法期。－脊－茂非辰統(tǒng)倚計(jì)劑抽可樣面是鬧指乎不汗同腥時(shí)鋒具呈備險(xiǎn)隨艇機(jī)乒選蹲取伏樣第本量、售運(yùn)撞用囑概喪率榜論某評盾價(jià)全樣賴本真結(jié)監(jiān)果涌（同包杠括外計(jì)塔量置抽轎樣垂風(fēng)許險(xiǎn)敘）弄兩務(wù)個(gè)拆特確征師的院抽潮樣良方細(xì)法呀。－村－膽會(huì)嫁計(jì)憤師毫應(yīng)非當(dāng)裳根憶據(jù)岡具孤體饑情爭況曬運(yùn)杯用揀職巡壽業(yè)月判害斷啟，盆確側(cè)定灘使叨用裙統(tǒng)皂計(jì)慎抽攀樣張或旺非王統(tǒng)座計(jì)棄抽科樣危方冤法慨，煎以起最宰有戀效薄率販的辱獲棋取捆審憐計(jì)達(dá)證殼據(jù)價(jià)。統(tǒng)紅計(jì)喉與玻非之統(tǒng)考計(jì)悲抽悉樣予的框比咱較項(xiàng)目不同點(diǎn)相同點(diǎn)適用范圍統(tǒng)計(jì)抽樣統(tǒng)計(jì)抽樣能夠客觀地計(jì)量抽樣風(fēng)險(xiǎn)，并通過調(diào)整樣本規(guī)模精確地控制風(fēng)險(xiǎn)1、都離不開專業(yè)判斷；2、都可以提供審計(jì)所要求的充分、適當(dāng)?shù)淖C據(jù)；3、都存在某種程度的抽樣風(fēng)險(xiǎn)和非抽樣風(fēng)險(xiǎn)；4、不影響運(yùn)用于樣本的審計(jì)程序的選擇；5、不影響獲取單個(gè)樣本項(xiàng)目證據(jù)的適當(dāng)性；6、不影響注冊會(huì)計(jì)師發(fā)現(xiàn)樣本錯(cuò)誤所做出的反應(yīng)。在逆查、順查和函證中廣泛運(yùn)用；但通常不用于詢問、觀察和分析性復(fù)核程序。非統(tǒng)計(jì)抽樣憑經(jīng)驗(yàn)確定樣本規(guī)模，無法量化和控制抽樣三驅(qū)、瘡樣刑本刊設(shè)孝計(jì)－腸－攪設(shè)桶計(jì)零審籃計(jì)對樣妥本味時(shí)戒，口會(huì)楊計(jì)艦師賀應(yīng)膽當(dāng)誕考循慮倘審們計(jì)凍程筐序飲的鈴目嚷標(biāo)釣和扎抽盛樣煎總嗚體燈的各屬治性顫。－屯－邁也妙就偶是涉應(yīng)援考出慮副擬寨實(shí)命現(xiàn)講的免具慨體安目確標(biāo)挎，擾并賽根畝據(jù)祥目除標(biāo)租和虜總臨體令的沾特專點(diǎn)警確照定砍能淘夠慰最紗好綿地比實(shí)兵現(xiàn)練該響目卷標(biāo)圈的浸審僵計(jì)渴程槽序燙組山合往，童以爸及斃如貪何診實(shí)哥施枯審斷計(jì)話程惑序滑時(shí)拿運(yùn)男用懼審幼計(jì)循抽思樣漿。－脖－閣確綿定梢的姑總夢體岸應(yīng)泳具碗備薪的只特起征規(guī)：適妨當(dāng)濤性完趴整盛性（毒一屢）厘樣聰本揪規(guī)記模－釀－集是揮指侍從初總密體霞中部選樸取豆樣以本除項(xiàng)鑄目招的護(hù)數(shù)磁量聲。濃在蓬確隱定昌樣蛾本昏規(guī)勺模脊時(shí)綢，抵會(huì)招計(jì)后師洋應(yīng)近當(dāng)廳考番慮約能鍬否粘將寸抽裝樣劣風(fēng)瓜險(xiǎn)趴降驅(qū)至羞可愚接刷受屬的旨低婦水妹平泄。－抵－須影測響躍樣側(cè)規(guī)銷模摔的騙因察素漆：1、專可攔接醋受島的順抽墓樣諷風(fēng)掃險(xiǎn)－慚－燦樣聯(lián)本匠規(guī)天模偷受弦會(huì)連計(jì)竹師航可陳接浩受岔的蔑抽藏樣鋒風(fēng)拼險(xiǎn)畝水液平寺的握影治響掛。援可離接回受皮的嬸抽視樣民風(fēng)濾險(xiǎn)表與托樣標(biāo)本卵規(guī)化模慶成貞反胃比貞。－數(shù)－綠會(huì)華計(jì)久師腐愿迅意負(fù)接益受啊的洗抽讓樣擊風(fēng)拒險(xiǎn)脫越寫低煉，可樣加本詳規(guī)秤模呼通纖常翠越特大嬌；問會(huì)想計(jì)招師境愿鉗意吼接鄰受烤的曬風(fēng)蠻險(xiǎn)卻水版平賠越累高慘，威樣悅本陰的軋規(guī)呀模饞越撕小每。－林－明是萍指新在膊一窗定納精波確股限職度蕉區(qū)湯內(nèi)腳預(yù)庭期銜樣匆本督結(jié)核果床代祝表蘋總立體堪特虹性板的聚百揮分男比恰。摟反鑄之葉則蝴為揀信溜賴帳過辦度摩風(fēng)嘩險(xiǎn)偽。信諒賴賓過遍度泊風(fēng)殃險(xiǎn)搭＝1－肚可尋靠藍(lán)程船度－毯－盡亦保稱效可到靠涼程騙度厘。隆如擋，啟抽葉樣湯結(jié)者果惱有9沉5海%的頑可瓶信觀賴異程責(zé)度拌，么就光是蘋指知抽染樣誕結(jié)冠果鞋有9滿5糕%的播可弱能廁性霸代淹表常了薪總史體屈的通特霉征健，桃有5誤%的盆可扯能慨性少?zèng)]您有柔代宵表低總表體細(xì)的選特泛征愿。－步－賺一脅般勇認(rèn)階為詠，瓣可皆靠換程伸度狀不茂應(yīng)恰低紡于9趟0針%，僻也行不興必喜高收于9趟5則%。班則破信辦賴蟲過撈度懇風(fēng)懂險(xiǎn)滅分堡別亡為楚：1劈燕0％弄、5％菠。－信－偉可承信懲賴拋程后度澡的幅高蠢低耍取稼決賴于茂：抗內(nèi)陵部駛控能制丸系紐奉統(tǒng)沃的牧健腳全雞狀枕況賄和災(zāi)協(xié)籃作騰情果況測；獵被勇審習(xí)計(jì)閣單寬位妹的棒環(huán)椒境框因思素惕。2、振可浪信牢賴窄程蛙度－竹－納是逆指腔審塊計(jì)礎(chǔ)人嫁員填認(rèn)警為孝抽決樣檢結(jié)齡果渡可陵以僚達(dá)屑到諒審橡計(jì)抱目裁的冠而睬愿拔意漿接球受孔的攜審家計(jì)慰對包象滑總漠體孟的定最感大虜誤示差昌。－慶－該通攀常果以賢一隨定黑區(qū)織間師來鑒表程示捉。鈴表氧現(xiàn)飯為披樣床本懲誤愛差決率薪與殿總慢體裂的漿差籌錯(cuò)梢率購的乞偏哀離各范漫圍業(yè)。默亦飛稱唉精耳確糠限墊度勒。－鏡－箱在喊進(jìn)輸行淡符芝合磁性猶測膨試爹時(shí)沖，槽可稅容什忍胳誤董差刷是堤審阿計(jì)源人有員儲不仆改甜變狹對蛙內(nèi)言部慕控詠制槳的猜可風(fēng)信瘋賴逆程盤度碧，票所續(xù)愿謙意冠接忘受也的刻最紙大昏誤閱差漲。－皂－找在供實(shí)隙質(zhì)漂性泉測惜試唐時(shí)范，朋可騙容庸忍那誤隱差修是喘審蓋計(jì)婆人存員吉能減夠殺對酷某鴿一情帳館戶輕余低額廳或功某廁類丸經(jīng)垂?jié)鷴I(yè)示務(wù)?？偛皿w皂特押征冷作趴出叛合脆理權(quán)評唱價(jià)尊，掌所攜愿粱意犯接飄受炮的顛最竭大捧誤犯差良。3、哈可滾容青忍拐誤特差4、沿預(yù)蓄期貸總澡體寒誤儲差－蔥－勉是漿指多被貧查輝總骨體彩中別差顛錯(cuò)渣出腔現(xiàn)蝕的獎(jiǎng)?lì)l鑼率跌，北也垃就倦是油差茄錯(cuò)思單裂位喝與舊總稼體摸單旦位鮮的雨比木重偶。其眨確識定叫的尾方姨法郊有舊二催：－菜－懇參醬照哨前權(quán)期恩或歪以捧往煤審殿計(jì)狂所窄發(fā)蛋現(xiàn)甜差練錯(cuò)疤的黑歷爐史巖資窯料學(xué)。－次－聯(lián)考拋慮對現(xiàn)鳴實(shí)莫經(jīng)腹?fàn)I墳業(yè)暮務(wù)倒，胃環(huán)拾境雀變丘化睛，胞內(nèi)零部嬌控另制狂情毯況遮調(diào)鋪整茂確訊定衡；匪采畢用麥預(yù)猛備決抽及樣綁來諒確述定稍。－跑－笑假摸定利，蓄在劑被逃查架總蓬體培中蘆任銜意叢抽割取1爭0旬0筆耽業(yè)敬務(wù)燙，紙查燙出護(hù)其鈔中月有4處冤有賞錯(cuò)密，炭解拾預(yù)魚期壇的勿誤辮差豎率銅即所為遲：4萄/啟1背0撓0席×偉1態(tài)0曠0煎%插=江4罷%－炮－盒特穩(wěn)別絡(luò)注縫意懂的嗓是畫：－巧－搏如冬果晌存循在賠預(yù)撫期誤誤呀差微，句則礎(chǔ)應(yīng)獵當(dāng)稈選公取伸較反大奮的領(lǐng)樣悶本蹤蝶量尚。5、坊總?cè)w傾變們異源性－冰－練是央指兵總絕體敵的全某平一芳特謎征塌（左如來金茅額孟）飄在駁各蜂項(xiàng)插目母之慣間釘?shù)纳w差雙異張程步度兼。－抱－僻在迫控骨制寄測蹦試衡中信，侵會(huì)潤計(jì)痕師珍在瘋確梨定測樣幻玉本邊規(guī)蒸模油時(shí)已一桃般孩不瞎考技慮隙總吩體喬變繡異良性校。－癢－演在推細(xì)睛節(jié)伸測念試墨中報(bào)，功會(huì)趟計(jì)刮師釣在磁確圖定扁適憲當(dāng)伯的亡樣業(yè)本說規(guī)菠模敏時(shí)卸要?？急麘]坐特貿(mào)征度的夸變待異趁性久。－閉－庭總否體峰項(xiàng)呆目點(diǎn)的搬變鬼異參性研越案低衣，唱通孤常雜樣蠅本罵規(guī)跟模濫越舞小句；撇反賭之抖亦定然黎。－也－講降閑低尊變司異疏性誦影傲響虜?shù)墓蚍饺A法急：（1）誰對界總寨體廚進(jìn)旗行土分逃層導(dǎo)，丑即溜將適總盡體汽分耽為爸相祥對遮同逗質(zhì)咳的走組閑，焰以垂盡浩可楊能玻降博低霧每翻一私組附中受變膊異直性撇的治影討響初，扇從喊而皮減餓少踩樣這本屑規(guī)蜘模乓?？鹨蜃榍晌达柗种?jǐn)層耳總搖體稿具渴有出高憂度怒變?nèi)愋有韵?，羽其蜓樣黨本尼規(guī)佛模震通袍常額很統(tǒng)大離。（2）謊最騙有劫效抵率百的冬方助法值是愈根晌據(jù)早預(yù)耍期累會(huì)謝降猴低棍變岡異督性總的星總狗體連項(xiàng)泳目篩特然征爭進(jìn)戶行皇分鍬層懸。（3）豬細(xì)俯節(jié)庭測弓試霸中經(jīng)分望層訊的杠依尤據(jù)哲通侍常旬包耐括乒項(xiàng)集目朝的工賬勞面模金頁額潮，貫與殃項(xiàng)扛目借處腳理蟲有饞關(guān)蘭的師制慕的聞性哪質(zhì)追，糧或蠅與劑特貸定叛項(xiàng)阻目戀（厘如伏可緣瑞能玩包片含晝錯(cuò)女報(bào)淡的等那津部柏分澇總鴉體頸項(xiàng)興目方）意有乳關(guān)野的頓特冶殊再考舅慮悔等隙。（4）完分吳組先后種的霜每鐮一鋼組球總垂體撫被普稱客為唐一碗層頁，街每葉層粱分刃別情獨(dú)恭立漫選鳥取醒樣糕本崇。6、丑總餓體咸規(guī)縣模－切－笛除歉非熱總諸體落非燙常墊小京，拉一攝般負(fù)而篩言具總足體音規(guī)筒模危對深樣魄本饒規(guī)牲模唇的雪影偉響吹幾僑乎泰為杏零炊。－憤－壟會(huì)勿計(jì)浮師秤通規(guī)常扯將拌抽亂樣付單笑元然超棄過5授0弱0魔0個(gè)罩的捐總款體甜視屬為吐大述規(guī)詳模否總勇體膜。－鳴－雅對俯大托規(guī)濤模原總簡體蠢而顧言候，指總賓體猾的褲實(shí)廣際緞容訪量謀對龍樣畏本鵝規(guī)誘模竊幾斗乎紐奉沒溝有趨影乞響銀。－詠－棍對矮小鳥規(guī)千模感總念體更而謎言趴，擊審溉計(jì)騙抽稼樣泉比士其零他款選晉擇共測劑試付項(xiàng)悔目思方敢法努的行效所率勻低頌。影曠響道樣叛本針規(guī)伶模途的紐奉因桶素影響因素控制測試細(xì)節(jié)測試與樣本規(guī)模的關(guān)系可接受抽樣風(fēng)險(xiǎn)可接受的信賴過度風(fēng)險(xiǎn)可接受的誤受風(fēng)險(xiǎn)反向變動(dòng)可容忍誤差可容忍偏差率可容忍錯(cuò)報(bào)反向變動(dòng)預(yù)計(jì)總體誤差預(yù)計(jì)總體偏差率預(yù)計(jì)總體錯(cuò)報(bào)同向變動(dòng)總體變異性總體變異性同向變動(dòng)總體規(guī)模總體規(guī)?？傮w規(guī)模影響很小（在二維）與樣稀本候的竿選源?。ぃ瓝煸诒娺x撒取姨樣以本服項(xiàng)侄目雪時(shí)城，助會(huì)端計(jì)歸師飽應(yīng)棵當(dāng)邊使術(shù)總音體政中效的有所怖有珍抽箏樣者單煤元伏均戲有機(jī)被滲選系取薄的囑機(jī)盟會(huì)違。爬使箭所箏有繭抽寄樣楊單擴(kuò)元好都舒有漠被約選程取甩的茂機(jī)備會(huì)襪是解審福計(jì)奮抽躁樣舟的此基賢本途特潤征溜之興一噸。－膝－審便計(jì)談人壘員粥在繡選遙取儀樣嶄本冰時(shí)堵，芬應(yīng)廣使猜審稈計(jì)往對鄙象姑總概體沃內(nèi)越所謀有輛項(xiàng)虎目誦均貪有挽被擺選蹈取捉的歲機(jī)倍會(huì)叢，掠以稈使尸樣?jì)尡痉夷馨簤蛳拼灡砘鹂偛轶w販。1、擔(dān)樣杰本勢選暮取促的猶方沸法－熊－匙樣煩本著選砍取杏的區(qū)方湯法奪有譯多織種劉，眠審藥計(jì)斑者糕應(yīng)工根料據(jù)框?qū)彆?jì)陵目掩的辮的丑需貸要寇，艷被脆審棄單綠位灑的晨實(shí)蹈際承情藥況困，調(diào)審慮計(jì)藍(lán)自教身盼資嘆源凍條發(fā)件寸的透限呀制矮等群因摘素柄，匙來膜具裙體骨加皂以移選原擇園，唯以課達(dá)刻到謹(jǐn)預(yù)侍期堪的脖審軍計(jì)冰質(zhì)虧量瘋與玩效沫率逼。（1）庫隨舌機(jī)章選看樣易法－延－階是畏指識以梢概隊(duì)率萄論緩為鞏基趨礎(chǔ)燙，寺對柏審申計(jì)鐵對停象腐總盲體每內(nèi)餓或栗每朱一除層膨次金內(nèi)棒所仗有米項(xiàng)溉目計(jì)，賴都仁以爸同奶等抗的衰機(jī)鴨會(huì)寫被展抽譜選核的陳機(jī)笑會(huì)售來聾選那取張樣脾本乒。①關(guān)抽肯簽恥選濤樣－咱－拳也詳叫學(xué)抽臣簽惜法蒜，烘即懶把習(xí)所疲要糊審刺查薯的顫全蹈部門單陰位猛先前編尿好謠簽刃號可，憤然我后剖隨則機(jī)斷選冰出稠所磚需披要余的致樣羞本西數(shù)淺目飄（野量處）拔。媽作茄法漂是掉：意預(yù)佩先奔制炭成喂簽天條嚼或福簽注卡席，脆混齒合熱數(shù)歇量訊，躍隨群手鋤摸而取齊，站直北到依所齒需攤樣鈴本圍量支為線止激。②隨祝機(jī)毒數(shù)搏碼旋表柳選登樣－低－跡隨偵機(jī)賄數(shù)課表院是鵝將0到9的閘數(shù)互字仍按萬隨遣機(jī)鍵原介則指排溪到煉成廣一勻定鼠位敲數(shù)裹（選通晨常凍是5位尿）點(diǎn)的稅亂找數(shù)分表眉，煮故賄也蠟稱謀亂劫數(shù)堤表鏡，凈并餡依衡照緣瑞一外定少的作方膏法碼選齊取蛾樣越本杏的運(yùn)方吊法絹。亂貸數(shù)脾表哨如根表7－17－1隨冶機(jī)末數(shù)除表（2）備機(jī)鋼械蜘隨窗機(jī)轎選才樣－繁－辛也春稱勁系酬統(tǒng)晶選辨樣握。－部－奴是書指汗首圖先假計(jì)熟算獎(jiǎng)間鏡隔嘩，偏確駝定溉選土擇佩的薪起勞點(diǎn)送，勒然騾后世再哄根喪據(jù)腳間紐奉隔谷，倚順孝序碎選鳥取光樣焰本色的河選轟樣爺方憑法鞏。抽竹樣卷間定隔＝吩總沫體額單徹位秤數(shù)/樣激本皂數(shù)挺量橫（到規(guī)楊模咬）－隊(duì)－紋系賴統(tǒng)會(huì)選蟻擇妻方雄法絡(luò)使蛛用掛方娘便粒，菜并苗可散用丑于霜無稼限馬總暮體徑，棉但燦在語使繡用腰此擇法遺時(shí)識要章求您總拿體叼必估須惠是紗隨絲式機(jī)外排躺列賄的柔，劇否域則場容含易支發(fā)致生肉較中大俊的睛偏悄差拿。（3）招分壤層比選安樣－泛－達(dá)對起稱纖分材類錯(cuò)抽單樣棕，演它茂是壟按憐照悼一援定禾標(biāo)漁志碼，敲如話金寇額朵大幣小后先熱把貨被話查虛總化體昏分鴨為鋒若掩干矛組蹈，屋每乓組刪稱無為縣一押個(gè)告層身次腫，被然掏后斯在夜每勉一派個(gè)申層繭次稈中術(shù)按霸不舅同噸規(guī)劈燕格警，就余筐用決純帖的盲或棗機(jī)音械請的即隨綿機(jī)把抽膀樣映法拆，蘿抽主取俘所嫌需浪部促分腰作曉為扎樣那本盆，駁最豈后政合租并糾括市以妙判江斷應(yīng)總那體線?，F(xiàn)災(zāi)以刃應(yīng)斬收槳帳船款州為盜例破，蜜說攤明吳如滅下四：狐圖排表7～2表7－2－惹－逼由籌于扒分夢層爸，抹并活區(qū)治別面對游待輩，嶼可靈提嚼高問樣蹄本件的掩適導(dǎo)當(dāng)贈(zèng)性衫和事可趙靠裙性醋；接每點(diǎn)層臉樣對本媽靈妙活惡采神用嬸適屋當(dāng)址的膏選授樣竄方桃法瓶，光提薯高班了銜工牧作柿效乘率廢。層次組成抽樣方法123金額在100000元以上帳戶10000元～100000元的帳戶10000元以下的帳戶全部審查用亂數(shù)表選樣用機(jī)械抽樣法（4）鴉貨臂幣畏單趴位政選脫樣－寬－遍又氧稱循元納單營位濱選起樣酸，曲是螺以博審青計(jì)元對婦象積總廚體描的漁金圖額委（鄰元妖）朝作傳為葵抽箏樣嚴(yán)單蜻位使，毅以倒使館每浪一建金彩額牲單林位延有君相捉同謹(jǐn)?shù)挠H被橋選淋取愉機(jī)腔會(huì)幸的寸方籠法淋。廣其權(quán)基芝本勸步飼驟惱是痛：A．廈算腰總匹體糧的弄貨欺幣青價(jià)宰值蝕總確數(shù)超（X）B．憤計(jì)朝算值總禍體腔內(nèi)桂項(xiàng)宿目世的傷數(shù)未目訪（N）C．?dāng)_計(jì)僅算暴選取樣冠間尤隔趁（K）K＝X／ND．花在i到K之蓋間濟(jì)隨吃機(jī)墳選乏一認(rèn)個(gè)脅數(shù)屬碼縣為G；E．第選刻取翠包槍括G元漸在金內(nèi)半的漿第者一誕項(xiàng)匠目透，靠并巨繼鬼續(xù)裁選發(fā)取邪包谷括嬌（G央±葉K）悼元掉在竿內(nèi)瞞的觸第妙二愿個(gè)陸項(xiàng)詳目出，餃包躺括占第革（G咱±鞏2皆K）旅元熔在乞內(nèi)臟的體第天三訂個(gè)攤項(xiàng)予目…轎…，累直移至欺按仁樣殃本犁量批選射取凱完羞畢啞為框止竭。審您計(jì)崗人血員耳也狂可連事奴先酸分哥層厚，艱將熄貨翼幣建價(jià)代值桂大思于K的春項(xiàng)桶目懼做1吵0盛0西%的屯審部查祥，屠剩智下欺的鄙，賢在序按鬼上她述影方曬法往選塊取擊。－雕－毫貨所幣赴單館位萌選早擇月的淹樣灑本屑量北可殘按話以植下晉公衣式暖確叢定漆：樣攝本盟量＝牌總魂體頑貨秀幣段價(jià)偶值偷總走額×風(fēng)邪險(xiǎn)甲系尖數(shù)可究容屋忍椒誤總差－先－借式甲中猜，紫風(fēng)圣險(xiǎn)積系怨數(shù)遼可單先框確資定布可季接掙受紹的魯信衛(wèi)賴對過肝度殼風(fēng)淋險(xiǎn)樣或索誤坦受匹風(fēng)幕險(xiǎn)厲，婦根朽據(jù)觀風(fēng)畜險(xiǎn)它程厲度甩查燙風(fēng)渠險(xiǎn)油系先數(shù)先表午。藏圖閉表7～3圖門表7～3可打得望可耗容垂忍秒誤考差號，界這興里波是斤指傷絕玩對嫂數(shù)鍬表缺示愧的貝可曲容弓忍貨誤比差尿。風(fēng)險(xiǎn)程度風(fēng)險(xiǎn)因子（系數(shù)）20%15%10%5%2.5%1.0%1.611.902.303.003.694.61四樸、窮對沸樣蘭本中實(shí)撓施駕審坊計(jì)肅程煉序－叔－彎會(huì)資計(jì)私師胖應(yīng)提當(dāng)虧針撥對攤選烘取山的漏每珍個(gè)拐項(xiàng)初目臭，伶實(shí)堵施咸適少合盈于漢具回體悼審由計(jì)廚目擇標(biāo)無的造審備計(jì)那程灰序詞。－識－超對雪選行取濱的乳樣仿本門項(xiàng)走目某實(shí)豈施共審陶計(jì)究程滴序持旨折在辨發(fā)項(xiàng)現(xiàn)驕并糧記殖錄諷樣擔(dān)本像中歉存亂在測的感誤卻差企。－捎－鈔如柄果擋選遲取晃的撿項(xiàng)易目叉不痛適歌合支實(shí)水施廉審目計(jì)習(xí)程駝序最，蹄注轉(zhuǎn)冊袋會(huì)似計(jì)遲師障通積常離使學(xué)用廊替逝代湊項(xiàng)顛目翻。－昏－蹤蝶會(huì)政計(jì)袍師采可鴿能希無園法息對吹選告取閘的奇抽掀樣篇單馬元葡實(shí)據(jù)施妹計(jì)往劃巧的律審貿(mào)計(jì)血程省序油（辜如懇由漿于街原毫始夫單厚據(jù)烤丟窄失海等飯）,對淋未便檢記查書項(xiàng)憂目聯(lián)的戒處躁理苗取撞決礎(chǔ)于馬未怒檢頸查植項(xiàng)奇目垃對吸評夸價(jià)脈樣閣本脾結(jié)冒果元的座影柿響凳，－普－道如醒果紗未奔檢恒項(xiàng)刪目況可責(zé)能輔存繩在投的某錯(cuò)蓋報(bào)鼠會(huì)河導(dǎo)揉致滾該涌類得交腰易召或斑賬帽戶擠余蘭額警存蠻在盲重郊大師錯(cuò)魔報(bào)仁，荒就熱必學(xué)須壓考撓慮蓮實(shí)應(yīng)施友替覽代止程雖序祥，太為挎形絹成喚結(jié)漂論可提也供圖充販分派證袋據(jù)去。－型－壓如敘果葉會(huì)努計(jì)樸師表無隆法霞或閱者遼沒焰有膛執(zhí)稈行楊替損代坑程喘序冊，最則套應(yīng)終將烘該巾項(xiàng)鏈目坊米頑為籮一頁項(xiàng)隨誤勝差圖。五要、極抽攜樣轎結(jié)甩果挪評債價(jià)－叛－貴會(huì)災(zāi)計(jì)窗師斥應(yīng)地當(dāng)擋考黎慮齒樣思本馳的稅結(jié)筆果杠、迷已雨識疼別很的糞所牙有齊誤乳差辛的沖性六質(zhì)漸和恒原泊因低，敗及善其戶對須具吉體榜審波計(jì)兆目兔標(biāo)琴和盼審涉計(jì)鈔的坐其吵他匯方漿面截可押能頌產(chǎn)棕生徒的痰影崗響－自－介無側(cè)論餅是知統(tǒng)秀計(jì)芳抽困樣圈還轟是衛(wèi)非淋統(tǒng)濃計(jì)滔抽掃樣遞，擁對昨樣婚本群結(jié)渡果幫的托定斥性定評抄估含和蒸定制量朝評摧估欄一舊樣慚重六要－幅－既即蝕使落樣斷本渠的漲統(tǒng)版計(jì)資評趟價(jià)倆結(jié)貧果雞在繪可拉以叼接嫩受鑄的乖范貨圍迅內(nèi)朱，霉會(huì)爭計(jì)宿師山也捷應(yīng)績對僑樣局本衫中厚的絹所刷有朋誤產(chǎn)差波（侵包固括泡控范制翻測呈試擦中熄的多控岸制蒼偏前差止和嘩細(xì)秤節(jié)速測云試喬中澇的轎金事額歷錯(cuò)庸報(bào)示）意進(jìn)嚷行雨定潔性岡分啦析辭。1、顏統(tǒng)區(qū)計(jì)洞抽望樣摟結(jié)刺果彼評豬價(jià)－揪－析會(huì)酸計(jì)級師鋒利劇用粗計(jì)叼算截機(jī)迫程陳序擠或緊數(shù)席學(xué)寨公評式盟計(jì)濕算樓出皺總棚體速錯(cuò)救報(bào)紋上雄限屯，勞并患將陳計(jì)極算妖的泰總坐體肆錯(cuò)陽報(bào)萄上租限洋與膝可誰容病忍料錯(cuò)曾報(bào)什比盈較企。劫計(jì)扣算協(xié)的今總貞體濃錯(cuò)辭報(bào)冊上抱限燈等脊于特推怕斷葛的指總比體落錯(cuò)描報(bào)石（望調(diào)產(chǎn)整漁后政）嗚與掩抽臥樣雷風(fēng)階險(xiǎn)瓣允此許禍限悔度謀之息和鑄。－榨－偉如料果群計(jì)滲算爹的君總約體去錯(cuò)漂報(bào)雹上謠限動(dòng)低測于錘可點(diǎn)容叼忍材錯(cuò)膜報(bào)仍，尤則次總流體擊可交以衛(wèi)接找受啄，對因況此典可玻對隆總雁體蘇做產(chǎn)出撈結(jié)懶論瀉，符所余測威試菜的仇交變易淚或撈賬年戶輛余跡額狼不咬存糖在森重伶大著錯(cuò)信報(bào)桐；象反毫之宜亦唇然仙。2、批非川統(tǒng)辯計(jì)圣抽攻樣據(jù)結(jié)遵果滋評勵(lì)價(jià)－盛－推會(huì)彎計(jì)攜師群運(yùn)倆用誰其豬經(jīng)羽驗(yàn)劍和北職蟲業(yè)壺判貿(mào)斷互評香價(jià)窮抽當(dāng)樣稼結(jié)恥果杜。－物－欲如傭果掘調(diào)世整蟻后相的添總攜體奪錯(cuò)頸報(bào)傻大意于衣可愧容撥忍點(diǎn)錯(cuò)近報(bào)妨，熟或竊雖李小晃于輩可樹容電忍俯錯(cuò)凡報(bào)會(huì)但嘴兩屠者項(xiàng)很全接修近鞋，漢會(huì)吐計(jì)今通色