BD-2 計(jì)劃和執(zhí)行審計(jì)工作時(shí)的重要性

確定重要帳戶及重大業(yè)務(wù)流程,,,,,,,,,,,,,

,,,,,,,,,,,,索引號：,BD-2-2

被審計(jì)單位：,,,,,,編制人：,,,,,,編制日期：,

截止日期：,,,,,,復(fù)核人：,,,,,,復(fù)核日期：,

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編制說明：,,公式自動(dòng)計(jì)算生成,,,,,,,,,,,

,,在每個(gè)單元格下拉列表中根據(jù)實(shí)際情況選擇“是”或“否”，任一單元格選擇“是”，賬戶分類均會(huì)判斷為“重大”,,,,,,,,,,,

,,大于,賬戶核算,賬戶核算,賬戶核算大量,,,,,,,,

,,可容忍誤差,交易量大,內(nèi)容復(fù)雜,借助主觀判斷,賬戶分類,重大流程關(guān)聯(lián),,,,,,

,,,,,,,資金活動(dòng),授信業(yè)務(wù),金融中間業(yè)務(wù),存款及柜面業(yè)務(wù),長期資產(chǎn)管理,工薪與人事,業(yè)務(wù)費(fèi)用

,可容忍誤差,-,,,,,,,,,,,

資產(chǎn)負(fù)債表,,,,,,,,,,,,,

資產(chǎn)：,,,,,,,,,,,,,

現(xiàn)金及存放中央銀行款項(xiàng),,是,,,,不適用,Y,,,,,,

存放同業(yè)款項(xiàng),,是,,,,不適用,Y,,,,,,

拆出資金,,是,,,,不適用,Y,,,,,,

交易性金融資產(chǎn),,是,,,,不適用,Y,,,,,,

買入返售金融資產(chǎn),,是,,,,不適用,Y,,,,,,

應(yīng)收利息,,是,,,,不適用,Y,,,,,,

發(fā)放貸款及墊款,,是,,,,不適用,,Y,,,,,

可供出售金融資產(chǎn),,是,,,,不適用,Y,,,,,,

持有至到期投資,,是,,,,不適用,Y,,,,,,

應(yīng)收款項(xiàng)類投資,,是,,,,不適用,Y,,,,,,

長期股權(quán)投資,,是,,,,不適用,,,,,Y,,

固定資產(chǎn),,是,,,,不適用,,,,,Y,,

無形資產(chǎn),-,是,,,,不適用,,,,,Y,,

遞延所得稅資產(chǎn),,是,,,,不適用,,,,,Y,,

其他資產(chǎn),,是,,,,不適用,,,Y,,,,

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資產(chǎn)總計(jì),,,,,,,,,,,,,

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負(fù)債:,,,,,,,,,,,,,

向中央銀行借款,,是,,,,不適用,Y,,,,,,

同業(yè)及其他金融機(jī)構(gòu)存放款項(xiàng),,是,,,,不適用,Y,,,,,,

拆入資金,,是,,,,不適用,Y,,,,,,

賣出回購金融資產(chǎn)款,,是,,,,不適用,Y,,,,,,

吸收存款,,是,,,,不適用,,,,Y,,,

應(yīng)付職工薪酬,,是,,,,不適用,,,,,,Y,

應(yīng)交稅費(fèi),,是,,,,不適用,,,,,,,Y

應(yīng)付利息,,是,,,,不適用,Y,,,Y,,,

預(yù)計(jì)負(fù)債,,是,,,,不適用,,,,,,,Y

應(yīng)付債券,,是,,,,不適用,Y,,,,,,

遞延所得稅負(fù)債,,是,,,,不適用,,,,,,,Y

其他負(fù)債,,是,,,,不適用,,,Y,,,,

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負(fù)債合計(jì),,,,,,,,,,,,,

,-,,,,,,,,,,,,

股東權(quán)益：,,,,,,,,,,,,,

股本,,,,,,,,,,,Y,,

資本公積,,是,,,,不適用,Y,,,,Y,,

盈余公積,,是,,,,不適用,,,,,Y,,

一般風(fēng)險(xiǎn)準(zhǔn)備,,是,,,,不適用,,,,,Y,,

未分配利潤,,是,,,,不適用,,,,,,,Y

股東權(quán)益合計(jì),,,,,,,,,,,,,

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權(quán)益合計(jì),,,,,,,,,,,,,

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權(quán)益和負(fù)債合計(jì),,,,,,,,,,,,,

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一、營業(yè)收入,,,,,,,,,,,,,

利息凈收入,,,,,,,Y,Y,,,,,

利息收入,,是,,,,不適用,Y,Y,,,,,

利息支出,-,是,,,,不適用,Y,,,Y,,,

手續(xù)費(fèi)及傭金凈收入,,,,,,,Y,Y,Y,,,,

手續(xù)費(fèi)及傭金收入,,是,,,,不適用,Y,Y,Y,,,,

手續(xù)費(fèi)及傭金支出,,是,,,,不適用,Y,,Y,,,,

投資收益（損失以“-”號填列）,,是,,,,不適用,Y,,,,,,

公允價(jià)值變動(dòng)收益（損失以“-”號填列）,,是,,,,不適用,Y,,,,,,

匯兌收益（損失以“-”號填列）,,是,,,,不適用,Y,Y,,,,,

其他業(yè)務(wù)收入,,是,,,,不適用,Y,,,,,,

二、營業(yè)支出,,,,,,,Y,,,,,,

營業(yè)稅金及附加,,是,,,,不適用,,,,,,,Y

業(yè)務(wù)及管理費(fèi),,是,,,,不適用,,,,,Y,Y,Y

資產(chǎn)減值損失,-,是,,,,不適用,,Y,,,Y,,

其他業(yè)務(wù)成本,,是,,,,不適用,,,,,Y,,

三、營業(yè)利潤（虧損以“-”號填列）,-,,,,,,,,,,,,

加：營業(yè)外收入,,是,,,,不適用,,,,,Y,,

減：營業(yè)外支出,,是,,,,不適用,,,,,Y,,

四、利潤總額（虧損總額