第五章重要性與審計(jì)風(fēng)險(xiǎn)

第八章審計(jì)重要性和審計(jì)風(fēng)險(xiǎn)本章概要

1.審計(jì)重要性

2.審計(jì)風(fēng)險(xiǎn)3.風(fēng)險(xiǎn)評估

第一節(jié)審計(jì)重要性一、重要性的概念

重要性，指在具體環(huán)境下的財(cái)務(wù)報(bào)表中錯(cuò)報(bào)金額和性質(zhì)的嚴(yán)重程度。如果一項(xiàng)錯(cuò)報(bào)單獨(dú)或連同其他錯(cuò)報(bào)可能影響財(cái)務(wù)報(bào)表使用者依據(jù)財(cái)務(wù)報(bào)表做出的經(jīng)濟(jì)決策，則該項(xiàng)錯(cuò)報(bào)是重大的。

二、重要性確定的意義：1、降低審計(jì)風(fēng)險(xiǎn)，提高審計(jì)效率；2、確定了實(shí)質(zhì)性測試的可容忍誤差。三、重要性的確定（一）重要性評估的原則1、合理利用職業(yè)判斷；

2、兼顧審計(jì)效率與效果；

3、要同時(shí)結(jié)合錯(cuò)報(bào)或漏報(bào)的金額和性質(zhì)；

4、不能忽視小額錯(cuò)報(bào)或漏報(bào)的累積影響；

5、要從財(cái)務(wù)報(bào)表和交易賬戶兩個(gè)層次加以考慮。（二）重要性的層次注冊會(huì)計(jì)師應(yīng)當(dāng)考慮以下兩個(gè)層次的重要性水平：

1、財(cái)務(wù)報(bào)表層次；

2、各類交易、賬戶余額、列報(bào)認(rèn)定層次。具煙體扣確啟定雪重研要扮性驢水僑平振時(shí)心，想注虜冊薯會(huì)臘計(jì)搭師制應(yīng)厭當(dāng)褲從數(shù)旅量和性凳質(zhì)兩纖方影面音考猛慮竹。（頃四脫）重乞要轉(zhuǎn)性半的糕定巨量雜考紋慮：即獻(xiàn)針洽對扯錯(cuò)余報(bào)勻的頃金旋額濟(jì)大格小涼而斜言銷。1、吉財(cái)便務(wù)蝴報(bào)兇表廉層職次☆注臺(tái)冊顆會(huì)擱計(jì)欲師幸通恒常橋先忙選葵擇溜一珍個(gè)夠恰歇當(dāng)粒的基涌準(zhǔn)，食再云選廉用銅恰瀉當(dāng)捆的百桃分蓋比，指兩拋者貨相到乘釋從筍而災(zāi)計(jì)作算撓出財(cái)蘭務(wù)碰報(bào)盯表則層切次的晝重鎖要泡性襲水圣平求。紋（住常帽用撥的來基望準(zhǔn)榨和獨(dú)比免例岡見壺下銅表種）重虎要短性絡(luò)水妖平=判劉斷拖基碧礎(chǔ)×比卸率-基濁準(zhǔn)辜通筍常保包押括蜜：況資約產(chǎn)邀總拆額們、項(xiàng)凈叮資集產(chǎn)戚、理營記業(yè)謊收辟入供、未凈紙利多潤形等☆若駁同終一纖時(shí)憤期蠻不敏同川報(bào)羅表桂的播重菠要航性攔水績平錫不震同垮，磨注算冊體會(huì)銀計(jì)吊師鈔應(yīng)夜當(dāng)告取挺其最鋒低校者作市為頌報(bào)凡表畫層愧的蓮重踏要俗性把水辭平渠。常用的基準(zhǔn)參考比例總資產(chǎn)0.5%—1%凈資產(chǎn)1%凈利潤5%—10%營業(yè)收入0.5%—1%練鴉習(xí)2、現(xiàn)各比類馳交女易茂、辮賬酬戶男余畫額爐、屆列剪報(bào)活認(rèn)妨定拘層?xùn)|次各忌類冠交認(rèn)易峽、俘賬態(tài)戶堡余刑額淺、腦列今報(bào)塵認(rèn)泡定息層鍛次頁的紡重院要風(fēng)性全水箭平贏就扣是搭“釘可焦容創(chuàng)忍歐錯(cuò)符報(bào)摸”笑。（1）灑確沖定劫方附法分續(xù)配濁的脹方際法捐：且同掘比束例達(dá)分震配闖；個(gè)不乓同編比朱例工分冰配觸。不辣分籠配笛的構(gòu)方撞法灑①煉各政賬旨戶障或也交和易杜的械重練要厭性灣水溜平辰定初為掙報(bào)沃表攝層信次養(yǎng)的2燭0楚%搶—筐5商0論%。②柳各行賬佛戶濤或好交沿易丹的揭重貞要變性漁水昨平云定珠為己報(bào)堂表拳層交次舉的1旨/筋6宰—蠢1掛/愁3。（2）榨確板定黨時(shí)錦主嬸要老考儀慮并因綿素期：①耐各現(xiàn)交盾易腸、散賬毅戶擇的噴性掩質(zhì)戰(zhàn)；②摘各立交杠易程、伶賬遲戶厘或霸列巾報(bào)該的幻玉性衫質(zhì)蓄及阻錯(cuò)飼報(bào)飄的蝕可轎能摔性亂；③驗(yàn)濃證獨(dú)該厚賬召戶昂的亮成聽本詢；④鹽各尊交面易敞、想賬名戶駛或駁列辟報(bào)排的自重再要嫂性稍水帳平寺與紋報(bào)巨表慈層垃重油要貌性董水部平誦的客關(guān)慘系茂。各半類尤交短易堵、啦賬利戶族余廳額頑、杯列掠報(bào)譜的線重悼要碌性功水娛平允與形財(cái)端務(wù)督報(bào)兇表貨層汗次修重局要乘性亮水同平留的僻關(guān)徑系各咐賬亡戶別的關(guān)重吉要去性子水擇平喘之踢和腐﹦捐報(bào)冬表雄層起次禿的紅重臥要爸性促水宜平舉顏例量：鋸重楚要鬼性桐水及平銅分娘配詳單片位客：曉萬牛元項(xiàng)目金額甲方案1%乙方案（專業(yè)判斷從成本角度）現(xiàn)金70072.8應(yīng)收賬款21002125.2存貨42004270固定資產(chǎn)70007042總見五醉）重足要慈性便的湯定別性逢考盛慮：鄉(xiāng)豐即帥針聯(lián)對紅錯(cuò)側(cè)報(bào)垮的泰性央質(zhì)墨而斑言注販冊院會(huì)香計(jì)泄師攤判憲斷陽錯(cuò)侄報(bào)伐的務(wù)性殖質(zhì)覽一檢般圾應(yīng)深當(dāng)接考晝慮粗以窩下那主帶要凍方突面棚：1、牙錯(cuò)窮報(bào)仙對姿遵衰守殘法供律獸法障規(guī)匙要皮求蓄的秘影鑒響疲程倘度煤；2、求錯(cuò)腹報(bào)相對啄遵墻守振債揚(yáng)務(wù)貸契域約命或催其呼他異合激同桌要糊求虜?shù)难赣拌岉懚挸陶６戎S；3、初錯(cuò)仍報(bào)辟掩運(yùn)蓋炭收只益另或露其棋他驗(yàn)趨災(zāi)勢訴變骨化槐的永程素度敢；4、約錯(cuò)并報(bào)幅對慣用父于積評猴價(jià)記客錄戶慣財(cái)界務(wù)綁狀白況話、垮經(jīng)墾營霧成寇果憶或澇現(xiàn)象金孩流倉量幣的饞有畝關(guān)擋比宿率元的影桑響稈程滴度期；5、康錯(cuò)安報(bào)料對組財(cái)貌務(wù)壯報(bào)罵表柔中餓列茫報(bào)委的濟(jì)分姿部伙信楊息禍的部影過響匹程雀度斤；6、今錯(cuò)料報(bào)香對價(jià)增趴加探管類理演層洗報(bào)姜酬乘的扯影賴響理程蹤蝶度泛；7、李錯(cuò)揪報(bào)洞對泛某洽些物賬暮戶悔余曾額綠之筒間尋錯(cuò)湊誤辜分盯類逐的叼影仰響揉程便度新，草這捷些最錯(cuò)所誤輔分內(nèi)類友影扁響到乳財(cái)番務(wù)財(cái)報(bào)瘋表憲中悼應(yīng)峰單花獨(dú)啟披斧露桿的斧項(xiàng)狹目好；8、愈相發(fā)對四于蠟注滿冊感會(huì)梁計(jì)屬師樂所桐了鐘解慢的兆以耗前仰向眉報(bào)悠表芒使臣用襪者右傳霉達(dá)侵的予信轎息(例經(jīng)如館盈利穴預(yù)尾測)而罵言掀，栗錯(cuò)殼報(bào)僻的捕重拾大拼程芹度劣。9、限錯(cuò)量報(bào)膚是趨否擾與多涉朗及蔑特膜定糕方斷的悄項(xiàng)軋目禮相滿關(guān)塞。1或0、柿錯(cuò)宋報(bào)陸對她信業(yè)息需漏洽報(bào)無的益影具響撕程揀度腸。1卡1、恒錯(cuò)冒報(bào)沖對摩與拘已揀審利計(jì)閘財(cái)喘務(wù)貴報(bào)樣表頓一袍同票披咳露羞的迅其掠他忌信艱息智的聽影尤響網(wǎng)程似度閑，理該齡影響貪程招度愚能茅被驕合窮理勻預(yù)污期奏將眠對兆財(cái)麗務(wù)胳報(bào)智表儲(chǔ)使報(bào)用特者味作滔出檔經(jīng)晨濟(jì)這決貴策朝產(chǎn)封生哨影膜響聽。練蜓習(xí)評幼價(jià)膜審豪計(jì)境結(jié)執(zhí)果蝦時(shí)蛛對摩重鋤要知性爽的件考塔慮-重良要鼻性肉被爆看匯作喝是擊錯(cuò)劫報(bào)臭或鄙漏科報(bào)趙是枕否子影析響滋到者財(cái)四務(wù)兄報(bào)敞表認(rèn)使斑用抵者鉆進(jìn)依行妙判會(huì)斷柄和跌決些策始的只標(biāo)剛準(zhǔn)（野一刺）計(jì)評剃價(jià)蒜審虎計(jì)費(fèi)結(jié)濾果猾時(shí)困所字運(yùn)雖用叼的爽重辮要吃性黎水再平-評苗價(jià)綢審廣計(jì)肅結(jié)鞏果鏟時(shí)京所宴運(yùn)暖用生的扶重劫要峰性匪水史平歪可熱能不李同懸于編削制霞審?fù)抻?jì)坐計(jì)焦劃撈時(shí)露確匹定令的鞋重禽要齊性將水嚷平移。-如悔果蛇評第價(jià)躍審逃計(jì)掛結(jié)第果苦時(shí)界所耍運(yùn)配用硬的縣重要要?dú)w性譯水貧平暴大貿(mào)大晴低搬于勸編猶制襖審龍計(jì)禍計(jì)貨劃選時(shí)鼠的心重突要著性憑水雕平珍，罵審賠計(jì)貴人惱員叮應(yīng)真當(dāng)斑重沒新括評采估軌所敏執(zhí)餅行付的藥審模計(jì)業(yè)程脅序蝕是靜否黨充項(xiàng)分四興、嬌評幕價(jià)甘錯(cuò)翁報(bào)寶的塘影塔響（舊二箏）洗錯(cuò)擔(dān)報(bào)橋的未匯見總錯(cuò)靜報(bào)洋的丟匯燭總半數(shù)攀包縮慧括冰：鞏已來識(shí)穩(wěn)別除的緊具拌體帶錯(cuò)抱報(bào)男和頓推乏斷攔的世誤籃差佳。1、跨已婆識(shí)史別繁的瓣具卵體罷錯(cuò)秤報(bào)指霸注致冊侮會(huì)申計(jì)柿師壩在早審報(bào)計(jì)黃過借程鴉中憲發(fā)探現(xiàn)譯的蠶，乏能猴準(zhǔn)雷確清計(jì)暖量茄的衫錯(cuò)腐報(bào)晨，扭包地括撈兩賞類番：（1）掀對性事熊實(shí)淚的鍵錯(cuò)冷報(bào)（2）織涉該及妖主渠觀么決高策慶的葬錯(cuò)哀報(bào)2、灣推拐斷侮的衛(wèi)誤袋差也哀稱賄“價(jià)可擠能勝誤不差互”訊，蛋是娃注色冊映會(huì)圈計(jì)繼師蓄對繁不糟能擔(dān)明悅確集、堵具醒體省地抓識(shí)控別難的貴其山他壞錯(cuò)育報(bào)蓋的最逆佳殲估朱計(jì)呼數(shù)疊。抓推伐斷之誤覽差更通千常屑包覺括吹：（1）駁通西過角測投試框樣將本狀估怖計(jì)足出錫的際總兔體期的畫錯(cuò)恭報(bào)陵減樣去縮慧在形測求試偉中填發(fā)昂現(xiàn)宅的昆已非經(jīng)普識(shí)旁別考的望具體剪錯(cuò)混報(bào)糟；例償如栗：小對絨應(yīng)卻收膝賬糾款姐的撤抽蘿樣盞審鞋計(jì)（2）肆通沖過暑實(shí)之質(zhì)笑性殘分籮析吳程喝序也推搞斷部出他的販估泰計(jì)胖錯(cuò)仙報(bào)緞。（遇三磁）碌評悲價(jià)睬尚模未除更尊正剩錯(cuò)較報(bào)拋匯磨總娘數(shù)勁的暢影澡響1、曾匯績總求數(shù)低瘋于重仔要殃性武水旗平該鉤錯(cuò)權(quán)報(bào)游對差報(bào)套表捆影兼響栽不哪重智大燃，望視胖為型合箏法漿和意公原允炕，泳出調(diào)具無丈保帳留抓意敢見審允計(jì)陰報(bào)孟告.2、獅匯婦總僚數(shù)高助于重栽要旨性磚水朵平注枕冊懇會(huì)超計(jì)夠師怨應(yīng)蓬當(dāng)時(shí)考補(bǔ)慮擴(kuò)腎大元審提計(jì)方程識(shí)序速的訴范陳圍或要銳求腹管拾理擾層捆調(diào)般整巧財(cái)碗務(wù)霞報(bào)燒表；若車管集理烘層襖拒董絕爐調(diào)墓整項(xiàng)報(bào)單表猴，僵或漆擴(kuò)圍大魂審菠計(jì)綠范從圍蠅后仙，愿錯(cuò)職報(bào)票的六匯植總席數(shù)邁仍畫超華過玩重沿要槽性水息平杏，急注康冊版會(huì)細(xì)計(jì)說師雁應(yīng)闊當(dāng)黑考磨慮共出威具嶄保癥留埋意交見溝或買否程定泊意熊見宋的寶審似計(jì)綿報(bào)摸告虹。3、牛匯?？傉蠑?shù)接琴近重棍要尋性類水英平注溜冊無會(huì)伶計(jì)逢師肌應(yīng)創(chuàng)當(dāng)殖實(shí)糖施追鐘加植審疲計(jì)度程蕉序或提齒請百管竊理虎層膽調(diào)堵整強(qiáng)財(cái)儀務(wù)熊報(bào)厲表。一夕、免審眉計(jì)風(fēng)請險(xiǎn)肌的怠概劑念A(yù)畫u甜d蘿i清t拋R村i部s書k審腐計(jì)劈燕風(fēng)昌險(xiǎn)習(xí)，格指崇的喬是幣財(cái)血?jiǎng)?wù)馬報(bào)癥表目存端在讀重溉大蕩錯(cuò)挪報(bào)比而鉤注罩冊秧會(huì)贈(zèng)計(jì)音師屑發(fā)祖表央不財(cái)恰浩當(dāng)碰審括計(jì)敬意喇見覽的銅可巧能巖性慚。可修接配受例的緩審冰計(jì)邀風(fēng)讓險(xiǎn)璃：去審欄計(jì)奪工姓作羞完決成按后舉，敘審?fù)跤?jì)盒人艇員淘可調(diào)以喪接弓受頃（綁或趴承肉擔(dān)距）明的勇審乖計(jì)臟風(fēng)厲險(xiǎn)難?？沙浣尤帐軛壍拿軐徹?fù)計(jì)臨風(fēng)夜險(xiǎn)硬和敘合派理寬保踢證射之股和隙等錯(cuò)于1喚0茄0回%，流兩駝?wù)叻禄パ罏樘嵫a(bǔ)廊數(shù)廚。審察計(jì)錦業(yè)為務(wù)墻是辟一竹種課保席證偵程讀度梁高境的掉鑒紅證苦業(yè)顆務(wù)筍，佳可療接穿受陰的腿審探計(jì)探風(fēng)謠險(xiǎn)賣應(yīng)濃當(dāng)階足究夠姐低鴿，蕉以觸使棉審李計(jì)妖人哨員帝能利夠照合半理包保宗證朱所詠審批計(jì)蓮財(cái)烈務(wù)徐報(bào)醬表場不喚含撤有銷重裝大丹錯(cuò)陣報(bào)第堡二噴節(jié)膏審漂計(jì)逼風(fēng)蔽險(xiǎn)（戀一標(biāo)）售審蘇計(jì)敵風(fēng)薦險(xiǎn)婦要專素固書有法風(fēng)架險(xiǎn)（I患n莊h皆e稠r傾e憲n盈t目R恢i汗s膜k）：指罷在揪假疤定絮被蝦審強(qiáng)計(jì)往單泊位卵沒銷有肢任礙何準(zhǔn)相確關(guān)鐘的秤內(nèi)災(zāi)部倉控賴制樸的國情蝴況根下所，抵某猶一鼓帳貓戶您或挽交至易努類猾別右單貓獨(dú)皮或斗連觀同職其嚷他展帳瞇戶浴、劫交惹易刮類危別痰產(chǎn)毅生緊重存大籍錯(cuò)兆報(bào)測、禁漏拳報(bào)江的師可首能形性覆。—照—固拿有重風(fēng)耳險(xiǎn)創(chuàng)的叼水炕平鬼取慌決扮于壤財(cái)淋務(wù)穴會(huì)僑計(jì)蘭報(bào)迫告餐中此所柄體睜現(xiàn)屯的謎經(jīng)荷濟(jì)吼業(yè)禁務(wù)嗎對享差艙錯(cuò)綢或封不羞法惡行攀為馬的衰敏趣感積程障度移；—紛—固鑰有源風(fēng)和險(xiǎn)拳與菠被殖審龍計(jì)憂單虛位鎮(zhèn)及凳所罵處體環(huán)測境份有章關(guān)艇，碰而羽與確審揪計(jì)段人嚼員果無胸關(guān)均；—已—在粗確腐定由固宗有棄風(fēng)群險(xiǎn)礦時(shí)單，夾并子不億考尺慮語內(nèi)嫌部泡控界制談；三安、姻審房誠計(jì)革風(fēng)顫險(xiǎn)鉆構(gòu)覺成審傳計(jì)括風(fēng)繞險(xiǎn)=重援大榆錯(cuò)巷報(bào)您風(fēng)愈險(xiǎn)×檢珍查壞風(fēng)奪險(xiǎn)控匠制駝風(fēng)范險(xiǎn)(服C恨o顯n遭t品r驕o萍l鋪R需i統(tǒng)s豬k充)：農(nóng)指舒某素一荒帳雀戶日或炎交放易爐類床別拿單沫獨(dú)釘或燈連你同訪其造他儉帳團(tuán)戶符、榮交阻易塑類劍別療產(chǎn)稠生陶錯(cuò)葛報(bào)姥或樓漏晨報(bào)碑，冰而詠未影能攤被敗內(nèi)下部飛控述制威防曬止通、址發(fā)泡現(xiàn)雄或辜糾躬正音的趟可英能袋性陡?！怠獙徤嫌?jì)速人拴員腰不滔產(chǎn)伐生是、前也葛不間能善控錄制市控選制分風(fēng)薦險(xiǎn)蜘；—來—控學(xué)制堤風(fēng)導(dǎo)險(xiǎn)將與續(xù)經(jīng)侮濟(jì)浴業(yè)蒼務(wù)懼對那錯(cuò)惰誤碌或達(dá)非孟法叔事惹件興的衰敏量感華度櫻有格關(guān)呼；新駁準(zhǔn)任則慣下?lián)?，童將潑固觀有刪風(fēng)脈險(xiǎn)肚和還控減制塌風(fēng)坡險(xiǎn)兇合運(yùn)稱宣為重脂大靈錯(cuò)娃報(bào)鄙險(xiǎn)m荷a唇t爪e心r虎i錢a俘l勺m臂i居s知s暫t恩a累t訊e敗m越e波n局t遷r芒i堵s糕k檢蛋查童風(fēng)窗險(xiǎn)(包D州e智t栗e左c貞t緒i平o聚n役R朽i嚷s妥k滿)：指逢某惡一狼帳糞戶換或產(chǎn)交塘易須類犧別徑單憂獨(dú)漆或盾連庸同把其踢他離帳訪戶謊、鏟交兼易爽類持別穴產(chǎn)腐生捧重搜大逗錯(cuò)長報(bào)木或汽漏耀報(bào)翻，點(diǎn)而猛未舍能殼被實(shí)銳質(zhì)頓性金測固試發(fā)護(hù)現(xiàn)泊的踐可弊能柄性井?！獧z撇查恒風(fēng)音險(xiǎn)頌獨(dú)亮立祝地聽存形在鐵于斤整際個(gè)咳審懼計(jì)鴨過狂程滅中漿；—戀—檢需查顯風(fēng)掏險(xiǎn)搭與姿審克計(jì)樹人禍員貝工慢作懶的腥有乎效怕性抗直誕接員有前關(guān)膽；—本—檢豪查告風(fēng)腔險(xiǎn)膛直右接蜜影錘響莖最尋終租的芽審耐計(jì)門風(fēng)扭險(xiǎn)慚；（漆二放）審只計(jì)壞風(fēng)或險(xiǎn)哀模拖型A、臥審減計(jì)鋸風(fēng)海險(xiǎn)奮要剩素帖的碗相蹈互臂關(guān)飼系—裁—審造計(jì)肯風(fēng)撥險(xiǎn)教各負(fù)要脈素策相奔互旅獨(dú)牢立悟；—逗—審法計(jì)趨風(fēng)踩險(xiǎn)才各娃要萍素始都治不籍會(huì)酸等鑒于緊零閉；—跳—審承計(jì)皆風(fēng)足險(xiǎn)予各爽要哨素哈在銷時(shí)仰間椒上勢的漏排法列腥是苗有構(gòu)序澡的適；—映—審誤計(jì)慣風(fēng)架險(xiǎn)往各踐要圍素高所盛產(chǎn)執(zhí)生父的閉后其果姿不鋼同君；—屠—審想計(jì)端風(fēng)書險(xiǎn)簽各懸要與素慶共年同沒作議用災(zāi)于平審尋計(jì)戲風(fēng)底險(xiǎn)篩；B、便審論計(jì)爆風(fēng)業(yè)險(xiǎn)翠模吩型審拘計(jì)膛風(fēng)準(zhǔn)險(xiǎn)=固添有褲風(fēng)賀險(xiǎn)╳控貿(mào)制授風(fēng)探險(xiǎn)╳檢魚查暮風(fēng)氏險(xiǎn)可元接租受灰的呀檢齒查隆風(fēng)混險(xiǎn)=重邀大透錯(cuò)枝報(bào)宣險(xiǎn)審水計(jì)骨風(fēng)設(shè)險(xiǎn)檢謊查肝風(fēng)楚險(xiǎn)鑒與罵重豈大乳錯(cuò)翠報(bào)檔風(fēng)肺險(xiǎn)灘的播反傳向想關(guān)儲(chǔ)系在級既限定屬的良審香計(jì)百風(fēng)虜險(xiǎn)曬水狂平有下恒，手可刮接價(jià)受惕的攜檢駛查彎風(fēng)乏險(xiǎn)假水申平隊(duì)與哀認(rèn)蜂定京層棵次老重意大沈錯(cuò)醋報(bào)原風(fēng)錘險(xiǎn)乏的目評債估搖結(jié)鋒果導(dǎo)呈悅反使向網(wǎng)關(guān)且系第眨四趣節(jié)窗了訴解櫻被詠審檢計(jì)堪單臭位能及蛙其允環(huán)晚境一播、馳了寨解粱的規(guī)目歇的注疫冊遍會(huì)諒計(jì)擠師枕了改解蓋被日審物計(jì)慨單陳位體及膀其久環(huán)脫境裂的鋼目標(biāo)的宅是舒（仁）巨。A、慕為旺了采進(jìn)臨行導(dǎo)風(fēng)渣險(xiǎn)閉評識(shí)估號程仁序B、目收棋集根充兇分嶄適何當(dāng)閥的毫審難計(jì)孕證塌據(jù)C、怒為狂了稻識(shí)霉別海和促評歲估根財(cái)騎務(wù)催報(bào)秒表毅重六大糧錯(cuò)在報(bào)席風(fēng)姐險(xiǎn)D、控姑制澇檢尚查屢風(fēng)然險(xiǎn)二商、了豪解粉的錢內(nèi)原容（弊一灘）增行菊業(yè)青狀咳況踩、帳法賤律帆環(huán)透境識(shí)與態(tài)監(jiān)憲管伴環(huán)耀境財(cái)以兼及視其餅他盼外健部姜因冷素冷；（改二舍）誼被怪審她計(jì)販單線位菌的略性螺質(zhì)界；（劍三愚）禁被耍審影計(jì)鋤單則位哪對針會(huì)翅計(jì)危政肅策跑的坑選燒擇熱和涌運(yùn)恒用已；（粉四咬）頸被志審脖計(jì)的單惱位迎的召目蜘標(biāo)笑、最戰(zhàn)車略隊(duì)以緞及疤相慘關(guān)州經(jīng)嶼營襪風(fēng)寇險(xiǎn)訴；（謊五途）僵被到審賽計(jì)輛單虎位浙財(cái)比務(wù)付業(yè)唱績姑的足衡敘量外和地評樓價(jià)廊；（合六各）諷被糊審志計(jì)慰單肝位笨的揭內(nèi)知部翻控端制火。三笑、椅行纖業(yè)概狀蟲況忘、恰法應(yīng)律品環(huán)崖境趨與眾監(jiān)匠管憐環(huán)夏境躲以跌及撿其勵(lì)他斧外姻部爹因丹素（蔑一是）行插業(yè)宿狀憲況主膏要棄包圖括厚：（1）閃所舟在匹行硬業(yè)旦的臥市蒸場企供楊求偉與怒競激爭席；禮（2）靠生某產(chǎn)勿經(jīng)業(yè)營凡的毛季哥節(jié)昂性芽和終周至期布性己；（3）煉產(chǎn)隔品裂生箭產(chǎn)伙技逢術(shù)遲的勝變送化踢；菜（4）目能傅源迫供優(yōu)應(yīng)擇與晶成插本震；（5）五行鈴業(yè)效的筆關(guān)獅鍵神指遇標(biāo)丈和秒統(tǒng)使計(jì)省數(shù)古據(jù)士。（逼二疫）聰法霉律框環(huán)獄境游與厭監(jiān)史管繳環(huán)悼境主任要僻包裙括波：（1）溪適劍用圖的單會(huì)執(zhí)計(jì)欄準(zhǔn)沾則差、谷會(huì)忘計(jì)裝制繡度殺和殲行損業(yè)睡特凡定門慣翠例上；（2）專對僚經(jīng)濁營捧活獻(xiàn)動(dòng)簽產(chǎn)貿(mào)生獅重里大傾影畏響隸的虹法識(shí)律誰法岸規(guī)深及貴監(jiān)偷管蒙活菌動(dòng)芬；（3）揭對曾開身展手業(yè)鑒務(wù)荷產(chǎn)脈生書重窗大貨影菌響所的全政喂府受政桿策陵；（4）鏈與萌被糕審杠計(jì)械單數(shù)位和所才處臂行淋業(yè)注和萌所撫從章事捏經(jīng)別營仔活如動(dòng)振相塑關(guān)跳的幕環(huán)蘿保狀要者求穗。（眼三纏）其帆他盡外投部燥因訊素主廊要床包膚括雄：（1）牲宏貴觀遙經(jīng)阻濟(jì)禾的內(nèi)景耍氣誤度給；欲（2）階利圖率曲和翼資解金現(xiàn)供霸求串狀千況捐；（3）皂通畏貨誤膨斷脹滿水幟平舅及勿幣尸值惱變佩動(dòng)輝；施（4）準(zhǔn)國訓(xùn)際低經(jīng)皂濟(jì)承環(huán)稠境對和泄匯俊率尤變救動(dòng)問。四建、散被現(xiàn)審鼠計(jì)祝單艇位腐的控性恭質(zhì)注項(xiàng)冊柏會(huì)漏計(jì)與師放應(yīng)煉當(dāng)倚主央要吼從所砍有腐權(quán)撇結(jié)徹構(gòu)挖、常治兩理側(cè)結(jié)木構(gòu)振、傾組貸織杜結(jié)疾構(gòu)黎、辯經(jīng)殊營交活爛動(dòng)量、子投素資活殿動(dòng)和籌媽資拐活扒動(dòng)等山六剛個(gè)蔥方巾面詞了妄解樓被蝦審機(jī)計(jì)水單鉤位嶼的料性階質(zhì)令。五劣、公被膚審暈計(jì)懸單席位漿對爽會(huì)秤計(jì)銅政危策詳?shù)拿诉x塵擇菌和庭運(yùn)真用注齒冊跡會(huì)拳計(jì)執(zhí)師漢應(yīng)親當(dāng)椒關(guān)弊注旬下陳列暑重這要趣事謹(jǐn)項(xiàng)鑄：（1）韻重稠要闊項(xiàng)蒜目岔的芳會(huì)蓬計(jì)戒政削策傳和谷行垂業(yè)績慣掀例（2）舊重腰大補(bǔ)和秀異秤常疲交唯易冶的蝕會(huì)育計(jì)拿處殘理抗方肌法史。（3）券在拘新猾領(lǐng)送域江和憶缺行乏聽權(quán)匯威獻(xiàn)性朝標(biāo)擇準(zhǔn)煤或呢共豎識(shí)性的求領(lǐng)肉域肝，所采靠用縮慧重能要灑會(huì)花計(jì)蒙政沉策辯產(chǎn)隊(duì)生物的腎影撤響（4）梳會(huì)嫁計(jì)沙政狼策催的見變桐更輸。（5）算被涉審射計(jì)啊單宜位響何姥時(shí)際采盛用籮以稿及豬如妄何然采趴用福新脆頒格布涂的鼓會(huì)現(xiàn)計(jì)屬準(zhǔn)禽則益和更相喉關(guān)嶼會(huì)饅計(jì)貓制戴度開。六荷、所被唯審旋計(jì)周單榆位晉的桂目皇標(biāo)路、游戰(zhàn)啄略螞以絞及僅相叛關(guān)享經(jīng)即營互風(fēng)菠險(xiǎn)了境解叢是竹否酬存素在刻與丑下掀列傭七摘個(gè)滔方惠面半有呆關(guān)中的黨目噸標(biāo)鈴和結(jié)戰(zhàn)純略時(shí)，型并燒考您慮拴相躲應(yīng)速的延經(jīng)等營挖風(fēng)矛險(xiǎn)鋒：（1）臟行暢業(yè)支發(fā)方展異，挑及英其?？杉?xì)能搬導(dǎo)它致集的理被月審毫計(jì)湊單筆位僅不階具絲式備隔足鋸以襖應(yīng)溪對松行匠業(yè)蘆變根化識(shí)的餓人管力六資源怕和撒業(yè)趨務(wù)垂專猴長燒等針風(fēng)腫險(xiǎn)怖；（2）冒開為發(fā)枕新潑產(chǎn)酸品炕或顏提理供帖新育服葛務(wù)枝，癢及笨可徒能農(nóng)導(dǎo)廁致溝被杠審尸計(jì)附單運(yùn)位濱產(chǎn)判品疼責(zé)慘任懇增鍬加藍(lán)等推風(fēng)遠(yuǎn)險(xiǎn)慨；（3）窗業(yè)督務(wù)村擴(kuò)猾張涌，拌及快其班可躍能丙導(dǎo)續(xù)致榨的俱被角審姥計(jì)職單嘆位聲對川市酷場撒需工求萍的惕估語計(jì)授不勸準(zhǔn)具確殃等翠風(fēng)折險(xiǎn)斷；（4）福新棕頒日布賣的態(tài)會(huì)當(dāng)計(jì)劉法芹規(guī)罰，巡壽及仗其扣可夫能腐導(dǎo)講致代的熟被迎審勢計(jì)佛單殿位且執(zhí)竭行掏法禍規(guī)膏不裹當(dāng)膨或蒙不搖完遣整算，或寸會(huì)搞計(jì)例處庭理雪成樣本召增土加交等織風(fēng)俱險(xiǎn)搭；（5）領(lǐng)監(jiān)黑管饞要屑求蔑，摩及閱其批可瓜能術(shù)導(dǎo)循致深的魯被嚴(yán)審?fù)居?jì)么單襪位融法嶺律名責(zé)懷任議增捷加姥等液風(fēng)或險(xiǎn)霸；（6）菊本牢期土及小未者來啞的付融您資擁?xiàng)l穩(wěn)件末，厲及鉆其廚可體能見導(dǎo)絮致剩的宅被竄審熊計(jì)毯單揮位望由兔于北無井法乘滿洽足跪融饅資條遣件妙而米失湖去絲式融篩資方機(jī)撥會(huì)兇等勺風(fēng)市險(xiǎn)暗；（7）本信唯息址技陪術(shù)鄙的淹運(yùn)股用麻，洪及坡其如可省能買導(dǎo)撕致忠的渡被零審堂計(jì)醋單痰位土信打息和系懷統(tǒng)莖與浙業(yè)深務(wù)礦流結(jié)程更難恰以協(xié)融合鳥等輛風(fēng)濟(jì)險(xiǎn)默。七會(huì)、布被健審涉計(jì)豪單旁位違財(cái)贈(zèng)務(wù)遭業(yè)擾績翻的敘衡矩量勝和違評蠟價(jià)1、注溫冊澤會(huì)釀?dòng)?jì)括師繡應(yīng)橋當(dāng)傲關(guān)濫注付下沒列襖信斷息巡壽：①洋關(guān)撓鍵懼業(yè)截績鋼指助標(biāo)鼠；②夏業(yè)敢績蛛趨營勢蟲；③久預(yù)陸測藥、壁預(yù)釋算捉和輔差旗異龍分感析叮；④蛾管密理貸層俊和陳員恩工番業(yè)鞏績瓜考蝦核折與軌激峰勵(lì)躲性街報(bào)脫酬蠻政打策侍；⑤花分嚼部紡信課息詳與第不千同榨層竊次松部舟門飛的靜業(yè)怪績津報(bào)憲告揚(yáng)；⑥商與鄰競疾爭妙對寨手蝦的鞠業(yè)嘉績超比片較舒；⑦咸外傻部即機(jī)換構(gòu)腥提秤出身的臟報(bào)莫告數(shù)。2、州應(yīng)欠當(dāng)獸關(guān)蓄注送被藝審嘗計(jì)耍單鮮位僅內(nèi)吩部豎財(cái)趕務(wù)獎(jiǎng)業(yè)肝績刊衡跌量挪所陰顯撫示獸的等未臭預(yù)損期兆到方的辛結(jié)散果屑或趨睬勢跨、印管促理炎層喘的燥調(diào)鍋查部結(jié)昆果扒和短糾甩正寧措屯施陽，興以壩及忙相叛關(guān)尊信五息全是園否聞顯貸示廁財(cái)緣瑞務(wù)嘆報(bào)砍表可絹能漢存還在妥重表大截錯(cuò)晨報(bào)葛。檢糞查恰風(fēng)意險(xiǎn)穗與上實(shí)駝質(zhì)膽性炸測糞試地的紋關(guān)拒系實(shí)質(zhì)性測試檢查風(fēng)險(xiǎn)

性質(zhì)時(shí)間范圍高分析性復(fù)核和交易測試為主資產(chǎn)負(fù)債表日前審計(jì)為主較少樣本較少證據(jù)中分析性復(fù)核、交易測試以及余額測試結(jié)合運(yùn)用資產(chǎn)負(fù)債表日前審計(jì)、資產(chǎn)負(fù)債表日審計(jì)和日后審計(jì)相結(jié)合適中樣本適量證據(jù)低余額測試為主資產(chǎn)負(fù)債表日審計(jì)和日后審計(jì)為主較多樣本較多證據(jù)六貧、堆重造要報(bào)性佩與屢審班計(jì)賣風(fēng)這險(xiǎn)紙的嘩關(guān)防系重煮要策性雕與怖審宮計(jì)某風(fēng)撓險(xiǎn)盛的螺關(guān)洲系重鐵要?jiǎng)傩再J與追審棉計(jì)累風(fēng)值險(xiǎn)盛之惑間幫存北在反貞向關(guān)狗系抄。系重旦要儲(chǔ)性施水辨平撲越催高呼，敘審坦計(jì)爬風(fēng)猴險(xiǎn)櫻越懸低禾；親重謙要漢性撲水既平炸越住低婆，揚(yáng)審?fù)煊?jì)蝦風(fēng)起險(xiǎn)羞越度高重乏要高性智水往平萍高雄低敏指獨(dú)的皂是徑金疊額濁的紡大慨小重金要?dú)炐詣∷榔皆略綆酶咤X，蟻需少要崇糾面正欺的哈錯(cuò)鄉(xiāng)豐弊搬越預(yù)少抄，肯而涂該得錯(cuò)留弊枕也掘越溝容尚易末發(fā)胸現(xiàn)屠（濟(jì)范詳圍暴縮蕩小厭）考陸慮帳重姑要壇性條與浙審僅計(jì)單風(fēng)展險(xiǎn)杠的格關(guān)荷系巨對突審嚷計(jì)衣程卡序料的傻影火響審腸計(jì)境計(jì)右劃蛋階焰段捏，耕需好要觀考碌慮襯重邪要饅性祝與鼓審挨計(jì)先風(fēng)逆險(xiǎn)座之賄間翁的浸反啊向摩關(guān)窮系審秩計(jì)紙執(zhí)討行背階鬼段奇，猶隨虛著燙審涼計(jì)稠過董程樣的朱推虎進(jìn)換，天審鈔計(jì)名人神員輸應(yīng)遮當(dāng)乏及鍋時(shí)得評襯價(jià)籮計(jì)紫劃掉階字段喜確筑定技的魯重朝要迅性塑水朗平宣是托否雁仍認(rèn)然撲合暮理迎，裂并茂根回?fù)?jù)回具步體板環(huán)薯境襖的啊變煙化理或徹在譯審渠計(jì)叨執(zhí)房誠行螞過王程臨中輸進(jìn)右一振步頸獲供取伏的繡信昂息縮慧，火修逮正筒計(jì)碌劃壓的染重裹要丘性葛水旅平指，填進(jìn)跌而腸修錢改冰進(jìn)半一貌步晌審釀?dòng)?jì)棟程睜序紋的牛性慮質(zhì)兇、紅時(shí)殼間載和葛范鞭圍更禁低駝的竟重嗚要熔性侮水燒平撕，吸審初計(jì)評風(fēng)河險(xiǎn)以越飽高屬，蝴怎芳么接辦善？審繳計(jì)壞人棒員附應(yīng)閱當(dāng)房誠選鼠用帶下及列逮方興法紅將律審賽計(jì)針風(fēng)舌險(xiǎn)忙降竟至貞可判接拉受健的磁低沸水鴿平如幟有完可版能蓮，款通順過裳擴(kuò)參大城控甲制召測蹦試接范委圍功或光實(shí)剃施臘追炕加勿的長控蒙制慘測風(fēng)試降，逝降蕉低蓬評光估趴的定重蓋大浪錯(cuò)養(yǎng)報(bào)擾風(fēng)數(shù)險(xiǎn)疲，旦并吸支時(shí)持環(huán)降塘低擁后儀的吹重驅(qū)大倚錯(cuò)曉報(bào)什風(fēng)竟險(xiǎn)蠶水持平裹；通歇過養(yǎng)修午改豆計(jì)陣劃盯實(shí)錯(cuò)施計(jì)的接實(shí)珠質(zhì)宇性廉程巷序短的宇性煉質(zhì)停、戰(zhàn)時(shí)罰間犧和米范否圍嗽，嶼降俊低碧檢槽查雜風(fēng)最險(xiǎn)搶。在廟評離價(jià)露審潛計(jì)冒程磁序置結(jié)保果乘時(shí)圖確蜜定遭的腰重?fù)P要技性劉和癢審瓜計(jì)貓風(fēng)薪險(xiǎn)屢，訪可露能糟與壩計(jì)銜劃磨存從在腸差椒異案兄例頌分休析某纖注貴冊媽會(huì)疏計(jì)坡師飼在瓣評贊價(jià)燥被體審躲計(jì)統(tǒng)單每位帶的勁審巨計(jì)莫風(fēng)未險(xiǎn)哨時(shí)書，截分自別夸假啦定望了A仆B碼C科D四疊種哈情帶況審甩計(jì)蠻風(fēng)月險(xiǎn)逝評報(bào)價(jià)風(fēng)險(xiǎn)類別情況A情況B情況C情況D可接受的審計(jì)風(fēng)險(xiǎn)（%）1234重大錯(cuò)報(bào)風(fēng)險(xiǎn)（%）60508070請細(xì)計(jì)時(shí)算現(xiàn)回禾答休以詢下捉問筒題（1）層上落述翅四村種四情控況姑下庭，顆可聞接門受伐的姐檢兼查扇風(fēng)隙險(xiǎn)緣瑞水困平嘩分構(gòu)別圖是柴多儀少（2）吹哪脂種與情城況庭下雜注朱冊季會(huì)誓計(jì)羞師櫻需倘要猴獲棋取某最斯多參的蜂審仆計(jì)航證揪據(jù)（3）麻說鴨明禁審情計(jì)肢風(fēng)紫險(xiǎn)魂與葵重爹要搞性至水蟻平傷之蝴間形的尤關(guān)轎系解棕析品：(尺1經(jīng))情志況A可桃接長受數(shù)的