第六章-審計(jì)依據(jù)審計(jì)證據(jù)與審計(jì)工作底稿

第六章審計(jì)依據(jù)、審計(jì)證據(jù)與審計(jì)工作底稿第一節(jié)審計(jì)依據(jù)一.審計(jì)依據(jù)的涵義是審計(jì)人員用來衡量被審計(jì)事項(xiàng)是非優(yōu)劣的準(zhǔn)繩；是提出審計(jì)意見，作出審計(jì)決定的依據(jù)。依據(jù)與證據(jù)比較審計(jì)證據(jù)——審計(jì)依據(jù)——審計(jì)依據(jù)——審計(jì)準(zhǔn)則——依據(jù)與準(zhǔn)則比較審計(jì)依據(jù)、審計(jì)證據(jù)與審計(jì)準(zhǔn)則三者之間什么關(guān)系？依童據(jù)抱與框證活據(jù)矛比粱較審方計(jì)格證起據(jù)庸—螞—纖說本明轎事依物蔑是恭一羨種紛什芽么掙樣冒狀偽況審?fù)杏?jì)蝕依漂據(jù)蓋—瞧—加說溪明沃事承物礙應(yīng)題該芝是壓一胞種讓什尖么澇樣潤(rùn)狀康況審蜜計(jì)峰依斯據(jù)貧—獎(jiǎng)—漲是闖衡咽量隔審網(wǎng)計(jì)腎客暗體賭的我尺塞度坐，橋它盈所湖回層答蘋的鍬問稈題裙是弟根智據(jù)悼什機(jī)么燥、鏟有亡什芽么逮理攝由擔(dān)做線出票這鄉(xiāng)豐樣化的澤判鋪斷稱和用決毒定審析計(jì)敘準(zhǔn)驚則耳—蝴—君是賭審騙計(jì)蜜人會(huì)員留的然行敞為酒指欠南算，話它污所妖回刃答棕的雁問作題午是解如蔥何補(bǔ)進(jìn)版行植審極計(jì)依叔據(jù)不與嶼準(zhǔn)盼則厭比池較審袖計(jì)側(cè)依膊據(jù)音、底審文計(jì)急證衰據(jù)劇與太審岸計(jì)梢準(zhǔn)貍則繡三夜者皂之櫻間毛什淹么怪關(guān)假系換？三娃者脾關(guān)秧系1撫.雀怎謹(jǐn)樣纖進(jìn)靠行亂審庸計(jì)夠，摧要聾按咬審蜜計(jì)叫準(zhǔn)堤則葛規(guī)簽定絲式辦巧；2縱.擔(dān)審杠計(jì)左中鑼確爛定造了犬什秋么餐樣叨事掙實(shí)炸，嚷要柴有循審脫計(jì)綁證胞據(jù)逆證獲實(shí)麥；3奶.紅為救什萄么教要改提寧出叮這舊樣摘的極意護(hù)見錢和妄作恒出皮這坊樣益的護(hù)決機(jī)定張，危要臭有最審桃計(jì)潑依茫據(jù)沖。二鼻.扁審膚計(jì)疼依頃據(jù)黃的喜分拼類按碼來罪源毅分晴類外州部門依率據(jù)內(nèi)態(tài)部則依座據(jù)按短性幅質(zhì)濤分秤類法零律仿、士法融規(guī)規(guī)愧章殃制稀度預(yù)冬算橡、址計(jì)小劃飲、趨合稈同業(yè)倘務(wù)媽規(guī)翅范示、早技桿術(shù)呆經(jīng)膊濟(jì)刺標(biāo)回準(zhǔn)按咳衡亂量戰(zhàn)對(duì)坦象椒分蓮類財(cái)友務(wù)雁審?fù)?jì)浴依勒據(jù)經(jīng)割濟(jì)蹦效寬益贈(zèng)審斯計(jì)積依盈據(jù)三廈.銜審劑計(jì)宜依紫據(jù)岔的狂特遭征權(quán)乞威歸性盛—切—層碑次晚性劍—營(yíng)—地耕域嬸性茶—婚—時(shí)判效該性朋—慶—相轎關(guān)著性華—截—第研二充節(jié)汁審由計(jì)哀證腐據(jù)一被、襲涵蘆義險(xiǎn)、纏作換用1舉、爪涵抗義2攀、暫作癥用方峰案意伐見紀(jì)、穴決店定仗；經(jīng)誘濟(jì)遣責(zé)第任質(zhì)穗量二、堂審粉計(jì)建證漿據(jù)疫的裕種蝕類（拒一初）練、丈按壤形較態(tài)1灶、亦實(shí)速物反證舍據(jù)交：狼局樂限剪性2扯、攔書境面煎證哪據(jù)茂：?jiǎn)杩芍铱苛?另、甩口飛頭聞證陸據(jù)駛：顛特粒征4賴、調(diào)環(huán)浪境莫證霧據(jù)倍：（撐二算）申、染按色來炎源（墳1限）帖外察部駐證毯據(jù)第祖三謹(jǐn)方暫審嘗計(jì)蘿人余員第哀三幼方為夠被呼審膛單興位審架計(jì)線人項(xiàng)員遷；審確計(jì)竿人觀員伯編娃制2禾）只內(nèi)拋部襪證宗據(jù)會(huì)伶計(jì)脅記樂錄忙等管奏理恐當(dāng)慘局他聲仆明瓶書三康、映特純征充陵分測(cè)性經(jīng)：適趴當(dāng)視性嬌：（弄一戚）漢、墊可四靠疤性含椒義邁：判雹斷隨標(biāo)范準(zhǔn)（史正告常勵(lì)情佩況龜下頌）：練高習(xí)燭：一稈、要注躺冊(cè)偵會(huì)澆計(jì)溜師秩執(zhí)突行持會(huì)吧計(jì)姿報(bào)更表塌審慕計(jì)肯業(yè)亂務(wù)菊獲限取礦的觀下客列忙審飼計(jì)倉(cāng)證總據(jù)傾中索，疏可艱靠專性箱最突強(qiáng)靠的慨證根據(jù)聰是孕：A戒、購(gòu)趣貨殘發(fā)拿票B沈、銷挪貨堵發(fā)耐票本存冠根C兇、采倚購(gòu)露定不貨點(diǎn)單屆副收本D愧、應(yīng)肥收湊帳激款隱函熱證步回徑函二山、門某巡壽審跪計(jì)照局妥派竹出毀審?fù)擞?jì)均組單對(duì)買某資企奧業(yè)霞進(jìn)號(hào)行著審貢計(jì)盜。應(yīng)審需計(jì)菌時(shí)潮發(fā)貍現(xiàn)遙該物企現(xiàn)業(yè)渣內(nèi)屢部冒控麥制謝制塵度侮具多有犬嚴(yán)并重?cái)[缺禮陷種。屈在賢對(duì)羨該身企鵲業(yè)際的屆審畜計(jì)巴過顫程難中沈，濟(jì)審勢(shì)計(jì)柔組表獲介取損了霞以狹下飄審?fù)嫌?jì)幣證北據(jù)亡：1、率銷馬貨賢發(fā)醋票泄副益本2、哥審銀計(jì)猜人軟員置監(jiān)苗盤欠被塑審缺計(jì)楚單珍位垃的昆存克貨腰形聽成貪的蘋監(jiān)咱盤科記蟻錄3、坡律膚師許提塵供音的套證悠明獲書4、荒管趴理保當(dāng)配局足提蛋供脊的趁聲臭明菠書5搏、鑄購(gòu)鬼貨蘆發(fā)抱票現(xiàn)的隙副奔本6、奇會(huì)亭計(jì)社記匯錄7、樂審寧計(jì)殲人系員系對(duì)顫照搖行枝業(yè)暢平絲式均閣水償平怕對(duì)餃成騙本鍵變薯化茄趨欠勢(shì)蜻的催分難析8房誠(chéng)、泡發(fā)雪料滿匯爺總哭表9難、狠應(yīng)倦收挨賬掩款滾函白證滲回絹函1昨0系、貓電塌腦珠打桑印朋出朱來巨的發(fā)費(fèi)平用壤明巨細(xì)土表1批1吸、陳銀蔬行勿對(duì)類賬右單1勉2貪、袍口音頭親證糠據(jù)要鋒求椅：柳請(qǐng)嘆判申斷她審?fù)灿?jì)瘡組艦是叼否奏可唇以場(chǎng)依明賴觀上優(yōu)述天審暑計(jì)詳證神據(jù)途，棋并黎說井明莫理妥由柳。三稅、剪下洞列梢那煉組孫證辰據(jù)彼更杠可遵靠振，昌說風(fēng)明制理醫(yī)由夢(mèng)。1純、被琴審主計(jì)僻單鈴位恨管壺理峰當(dāng)此局趨聲么明悶書蒼與繩律桂師擇聲擠明棄書2具、審織計(jì)誤人惱員簡(jiǎn)盤滾點(diǎn)小存司貨受的藍(lán)記混錄歡與憂客倍戶降自嫩編牛的他存證貨廢盤孔點(diǎn)撥表3債、沸電帆腦尾打股印刺的顆應(yīng)柴收柏帳倡款砍明念細(xì)庭帳沒與眨應(yīng)戴收皇帳貍款耕函橡證支回饒函（慘二趣）脈、曬相儲(chǔ)關(guān)壺性（消三廊）江、圍充痕分趙性四慌、荷下這列規(guī)各墻項(xiàng)進(jìn)中籍，旱能細(xì)夠蚊幫去助沖注周冊(cè)警會(huì)叛計(jì)左師檢判抄斷現(xiàn)審距計(jì)掙證習(xí)據(jù)食是峰否柜充棄分險(xiǎn)的乏因點(diǎn)素鹿是咬：1捉、猾審色計(jì)瘡風(fēng)厚險(xiǎn)2饒、鄉(xiāng)豐項(xiàng)到目偷性臭質(zhì)3氧、您內(nèi)密控甜強(qiáng)蓮弱4殿、盜具泉體奪審城計(jì)寇項(xiàng)頃目育的歪重諷要疤程螞度5乏、代審猜計(jì)時(shí)人零員薯的亭經(jīng)造驗(yàn)6請(qǐng)、智發(fā)矛現(xiàn)土錯(cuò)研弊7裂、殲證友據(jù)冤獲菠取悼途各徑第注三目節(jié)紋、寬審酸計(jì)獨(dú)工筒作事底賢稿一防、樹含李義烈與碰取均得省方止式（逗一志）鳥含伸義審邊計(jì)觀證據(jù)據(jù)榴的趟載圾體鑼，粥是致審令計(jì)適人策員互在離執(zhí)們行連審事計(jì)胃業(yè)涌務(wù)耕過直程氧中殲形灰成柜的萍全派部豈審師計(jì)樓工蔬作遭記月錄掏和龜獲像取珠的末資艘料金。第堪三鍛節(jié)么、咽審崖計(jì)輩工悟作懷底住稿一廳、菊含眼義務(wù)與筒取坑得鈔方賽式（重二走）悼獲箏取毀方勝式1窗、節(jié)編揉制2赴、悅?cè)?shì)得二圈、桐作糕用結(jié)輩論劇、辯意晉見歸的染依希據(jù)評(píng)純價(jià)鳳專怖業(yè)摔能易力訪，打明勵(lì)確詳責(zé)約任妻的姥依站據(jù)是迫審賴計(jì)志質(zhì)堂量淋控舍制屠、徐監(jiān)周督義的層基強(qiáng)礎(chǔ)備顏查喚作遠(yuǎn)用三解、橋?qū)徑^計(jì)部工票作乖底惠稿奪的殼分嘴類按他工且作南階終段傻分審便計(jì)獸計(jì)新劃墓階素段也工上作轉(zhuǎn)底直稿審茅計(jì)屬實(shí)波施債階榆段仗工妙作劣底嚇稿審超計(jì)潔報(bào)味告由階主段梅工銷作朱底毒稿按卻性胞質(zhì)想和汽作愧用施分綜述合肆類挪工賠作您底關(guān)稿業(yè)壓務(wù)哲類辰工沸作顏底臟稿備木查跑類騰工談作很底拌稿審金計(jì)駝?dòng)?jì)潛劃手和侍審扭計(jì)鹽報(bào)摸告蜜階趕段實(shí)禮施培階禾段審誼計(jì)盲過后程低中碑形謙成、落僅鄉(xiāng)豐有備視查作竿用練健習(xí)隨、姨下途列疲審順計(jì)脊工沖作乓底沾稿波中宮屬遇于盒業(yè)齡務(wù)嘩類貿(mào)工塔作陣底皆稿參的諸有株：1農(nóng)、眠企查業(yè)給營(yíng)踢業(yè)色執(zhí)砍照2謝、帳審個(gè)計(jì)爹調(diào)常整湯分露錄羞匯隊(duì)總棚表3策、機(jī)會(huì)良計(jì)釋報(bào)爆告臂未上審糞定路稿4敘、女符身合間性尿測(cè)崗試賞時(shí)劇形伏成策的賴工傻作以底啄稿5膏、廚審銷計(jì)毫業(yè)略務(wù)野約荷定叼書6蠶、際企市業(yè)威章戀程馳復(fù)蕉印例件7口、梅停退-梅走椅抽葛樣勾決犁策妹表四貼、語(yǔ)審群計(jì)論工苗作菊底門稿侮基貨本大格烈式索引引亡號(hào)們：綱金飼額沒單腦位擊：年共路頁(yè)速第售頁(yè)被審計(jì)單位名稱審計(jì)事項(xiàng)實(shí)施審計(jì)期間或截止日期審計(jì)過程記錄 審計(jì)結(jié)論 審計(jì)人員 編制日期復(fù)核意見復(fù)核人員復(fù)核日期案奔例闖：1羽、藍(lán)披天窩會(huì)叫計(jì)橫師姨事舌務(wù)既所逼的尸審耽計(jì)述人倉(cāng)員蜂李貸小鋒華檢，傳王臘政?。钔∪倘A諸為政審洗計(jì)譽(yù)項(xiàng)課目醬復(fù)財(cái)責(zé)否人除）肅于莊2可0吳1泉0鳥年哈3奔月村1泊1戚日角進(jìn)母駐想北芳極犯股鞭份黑有況限推公昆司躁，鉆對(duì)濃北開極交公旅司誕2燒0骨0浮9洋年聯(lián)度區(qū)財(cái)榴務(wù)輸報(bào)短告禿進(jìn)納行黨審陵計(jì)響。油對(duì)鳳銀揮行內(nèi)存退款壺進(jìn)忍行鋒審難計(jì)們，贈(zèng)當(dāng)姥抽陰查弦2振0活0護(hù)9勢(shì)年藥6擊月營(yíng)份漁的慣有血關(guān)竿資們料撕時(shí)明，溝發(fā)章現(xiàn)修如繼下夕情睡況唇：怠6白月霜3胳0去日召的割銀短行素存繪款報(bào)日善記復(fù)帳陸帳畝面岡余藏額蟲是特1廚5宵6即，灶4覺5樹3腦元聰，閥開漫戶逐銀詞行竊送攔來港的廣對(duì)拾帳麗單萍中肥銀槽行摸存旗款興余喚額狂是伶1茫3訂6及，常0狠2染7卷元嘆，魄經(jīng)作查銷發(fā)按現(xiàn)雜以毒下偽幾抽筆雹未醒達(dá)近帳域項(xiàng)逃：（幻玉1察）池、則6嚼月何2糞8域日挑，呀公柄司武開任出尖現(xiàn)返金繡支筐票補(bǔ)一嘗張厲，敏計(jì)莖8技0岡0恐元振，袖公花司備已鳥減則少顆存夸款倚，計(jì)銀顆行艱尚易未倘入桂帳軋；（魯2船）坡、許6況月植2許9臂日點(diǎn)，賊委各托趣銀戒行悲收伸款池3拜4易0境0悼元憂，驢銀石行聚已艷入勤該遵企悅業(yè)防帳找；須收傾款佳通惑知果單牌尚績(jī)未朱到顛達(dá)陪公賤司煎；（愉3全）肯、類6姻月幕3震0穴日刪，矛公禾司羞收袍到僑外左單植位振的兇轉(zhuǎn)逝帳蛇支功票餡一晶張劃，弟記料1悄8乳0幅0橫元太，懼公闖司他已眠增系加占存稍款善，所銀驢行沈尚獄未蓋入忙帳救；（軍4浙）緩、豆6剃月川3間0俘日辨，篩銀貝行快已賤代鼠付環(huán)公傭司浮水物費(fèi)坡2谷6匙0必0甩元筒，糊銀梁行燦已愈入褲該宇公評(píng)司叉帳涌戶雅，互付沾款蘭通旺知么單碌尚云未冬到豆達(dá)閉公鋼司進(jìn)；要括求害：是根撿據(jù)燭上淘述培未擠達(dá)稱帳好項(xiàng)廟，杜編預(yù)制壞銀閱行晚存敘款質(zhì)工爪作印底房誠(chéng)稿音。棋（登編甚號(hào)江為A健2機(jī)，耍3月敬1飾2登日抽編倍制記，咳3倦月獻(xiàn)1里3且日復(fù)復(fù)果核旬，搏沒癢有槳異島議壇)假漿定扁銀皺行遼帳襪單摟中倘所綠列跑銀睬行突存侄款猶余衛(wèi)額稱正伯確若無及誤俗，產(chǎn)請(qǐng)哭問斯編脅制伐銀貝行走存幣款劫余使額仇調(diào)赤節(jié)天表康工帶作粗底菌稿姑時(shí)閉發(fā)駐現(xiàn)技的禽錯(cuò)倆誤祥金筋額掌是趟多控少喇？韻6與月灘3戴0賀日花公柳司鵲銀休行畏存帥款榮日減記店帳京帳隱面悄的帝正癥確循余系額裳是焰多帆少恥？快編暢制訓(xùn)該永工捉作販底禾稿前。銀累行羨存時(shí)款喚余攤額卸調(diào)宅節(jié)位表單博位群：諒單也位淋：檢元項(xiàng)目金額項(xiàng)目金額公司銀行存款帳面余額銀行對(duì)賬單余額加：銀行已收，公司未收的款項(xiàng)加：公司已收，銀行未收的款項(xiàng)減：銀行已付，公司未付的款項(xiàng)減：公司已付，銀行未付的款項(xiàng)調(diào)節(jié)后的存款余額調(diào)節(jié)后的存款余額五詠、械復(fù)隔核（座一鈔）嗎復(fù)倒核“域三潤(rùn)級(jí)扭復(fù)歷核彈制啊度辟”項(xiàng)責(zé)目愚負(fù)翠責(zé)識(shí)人詳滾細(xì)震復(fù)宇核部鼻門戀負(fù)做責(zé)榆人審岸計(jì)費(fèi)組添織乘負(fù)絨責(zé)諷人（四主愧任灰會(huì)慶計(jì)垂師長(zhǎng)）一夸般貴復(fù)義核重幣點(diǎn)慕復(fù)迅核練怨習(xí)齊、取會(huì)膛計(jì)最師阿事鉆物紙接扎受捐委像托失對(duì)覆甲乓企幼業(yè)味進(jìn)值行賀審窯計(jì)幅所標(biāo)形弱成屬的助審桑計(jì)纖工屆作極底鞏稿蘋，棕其風(fēng)所像有此權(quán)僻應(yīng)滑歸蠶屬待于卸（目）替：1百、曉會(huì)共計(jì)很師雖事貢務(wù)新所2已、棟甲償企控業(yè)3叫、嗽進(jìn)扒行我審甘計(jì)散的駁注漠冊(cè)各會(huì)思計(jì)煩師4哈、摟委附托低單鎖位練窩習(xí)邀、厲下串列善各補(bǔ)項(xiàng)墳中卻屬熔于冶泄播露緩被策審底計(jì)研單海位雨商榮業(yè)福秘饞密亞的碌是均：1越、畏未雞經(jīng)件委醒托嬸人杠同顆意劃，村允闊許都法金院褲查營(yíng)閱渾有帳關(guān)晝審贊計(jì)紐奉工通作祥底取稿2英、蔬未暈經(jīng)甲委立托吸人獸同株意嘗，聞允聽許想檢候查風(fēng)院物查渡閱熱有壯關(guān)聚審炮計(jì)疏工桑作財(cái)?shù)子鸶?媽、卡未涂經(jīng)爽委券托因人申同全意租，戴允飄許肅注駐冊(cè)測(cè)會(huì)藝計(jì)陰師攜協(xié)盛會(huì)緣瑞查圓閱判有徹關(guān)區(qū)審系計(jì)丹工述作斗底翻稿4生、哈未既經(jīng)送委謝托辛人感同炒意追，霸允介許艘審島計(jì)糾其筋母敵公論司魯?shù)耐鬃⒏?cè)晚會(huì)糠計(jì)桐師肆調(diào)井閱眉審椒計(jì)監(jiān)工孫作星底傍稿案廚例圈：1卸9哈9教9神年坐1冠2拼月雹3值1希日蔥，獎(jiǎng)助主理驅(qū)人四員小視張么按鎮(zhèn)照注掘冊(cè)河會(huì)淘計(jì)主師王堤林的聾要畏求戚，調(diào)前郊去廣地生逝公敏司驗(yàn)柴證但存精貨戚的燦帳插面激余漫額旦。抄在啦盤旦點(diǎn)常前嚴(yán)，艦小常張捐在射過蕉道怒上址聽囑幾黎個(gè)騰工眉人松議鹿論胞，張得僚知暖存穴貨程中椅可吼能犬存刑在摟不動(dòng)少證無木法男出擇售頓的襯變順質(zhì)己產(chǎn)難品蛙。優(yōu)對(duì)如此膨，閱小忌張鄭對(duì)脊存譯貨今進(jìn)嶼行播實(shí)水地畏抽疾點(diǎn)豈，畫表恩明希存釀貨邀數(shù)黨量核合跌理須，涌收灑發(fā)熟也狼較垂為胃有訂序擁。予由啄于嚇該獵產(chǎn)意品要技狡術(shù)念含秧量豬高龍，途小肌張但無屋法鈴鑒交別兵出等存村貨樂中戚是買否埋有育變星質(zhì)蹈產(chǎn)喜品奏，口于膀是載，甩他爹不器得越不段詢?cè)搯査┰搰樄e司濃得存怪貨凱部介高如級(jí)胡主排管。負(fù)高席級(jí)馳主爽管扎的嫁答握復(fù)湖是元，愿該長(zhǎng)產(chǎn)午品劃絕并無凳質(zhì)磚量喘問偵題雪。小緒張尾在貨盤譜點(diǎn)吵結(jié)灣束蘆后告，愧開桶始逗編例制派工塞作伙底研稿浸。在挎?zhèn)浔刈?dǎo)中察，暫小騙張紅將紅聽蠅說喬有握變痕質(zhì)喇產(chǎn)提品酬的塘事健填情入其曠中諷，并到建蹲議四在從下纖階悠段支的脈存嘆貨刺審諸計(jì)額過照程辮中庸，齊應(yīng)侵特嚇別略注映意虹是孟否糠存少在叉變?nèi)豳|(zhì)炮產(chǎn)斥品。豪王秘林界在或復(fù)民核夕工漠作炒底驢稿襪時(shí)玩，菠再垂一訓(xùn)次圓向驢小捏張槽詳?shù)?xì)許了披解灣情序況蒸，梳并腦召價(jià)工漢人宰前建來樹詢自問黑，先但奏工何人席否電認(rèn)薯此斧事戰(zhàn)。蛙于翠是增，春王租林柔與萍存鄰貨秧部經(jīng)高半級(jí)閘主棟管想商冬討析后透，競(jìng)得雖出編結(jié)噴論率，腥認(rèn)進(jìn)為剛“存慕貨邊價(jià)從值辰公特允債且蔬均有可歌出渣售蜂”。睬底釣稿襯復(fù)今核奸后娛，熔王兇林恐在備夢(mèng)注曠欄慶后武填績(jī)寫隸了羨“乒變哨質(zhì)負(fù)產(chǎn)腐品且問