負(fù)債類-專項(xiàng)應(yīng)付款

1專項(xiàng)應(yīng)付款實(shí)質(zhì)性程序據(jù)被審?fù)栌?jì)單懂位堂：逮其額景敘王目酸詞津苦但儲宇晚械蔑狠唱居項(xiàng)目湖：醋陰專項(xiàng)脖應(yīng)付肝款居筐到滅諸艘握扣險(xiǎn)氣增游斬蛋編制勤：盞腔副粘眾曬甘數(shù)伯訴譽(yù)最描希摩罵偏日期潔：神雹賭再吳首田進(jìn)貓謠皺捉怒夾役歲蠶喉索引城號：零堂黨發(fā)FN缺群擊數(shù)蛾蒙禿頁朱竹叮唉堂財(cái)務(wù)貼報(bào)表蘭截止全日/訪期間層：噴漂海毫扯梅未滋餓變舞判持復(fù)核丘：擔(dān)按披峰低際干黃侄猾哪乎吉滴撈難絹畝勺弓擊日期敏：困口盈逼游后赤段撞宗圓鄰蝴聲芝仇第一部分認(rèn)定、審計(jì)目標(biāo)和審計(jì)程序?qū)?yīng)關(guān)系審計(jì)目標(biāo)與認(rèn)定對應(yīng)關(guān)系表騾審計(jì)煤目標(biāo)疊財(cái)務(wù)獵報(bào)表蚊認(rèn)定應(yīng)存在暑完整困性耀權(quán)利絡(luò)和敲義務(wù)斯計(jì)價(jià)貪和分毛攤將列報(bào)形A鐵資產(chǎn)繁負(fù)債曲表中眼記錄茄的即專項(xiàng)袋應(yīng)付?？罘谴孀裨诘耐?。塌√投B紡所有憤應(yīng)當(dāng)吐記錄建的斧專項(xiàng)特應(yīng)付明款我均已液記錄扯?；邸套頒攤記錄逗的專撫項(xiàng)應(yīng)拐付款棋是被亦審計(jì)售單位肺應(yīng)當(dāng)咳履行缺的現(xiàn)冒時(shí)義唯務(wù)。霸√膊D潤專項(xiàng)率應(yīng)付佳款僵以恰浪當(dāng)?shù)南蚪痤~級包括預(yù)在財(cái)吩務(wù)報(bào)獲表中變，與左之相層關(guān)的斷計(jì)價(jià)枯調(diào)整還已恰艷當(dāng)記搭錄。勝√殿E塘專項(xiàng)筍應(yīng)付犧款絕已按廢照企乓業(yè)會寸計(jì)準(zhǔn)測則的陜規(guī)定艱在財(cái)坐務(wù)報(bào)頸表中坑作出斜恰當(dāng)魯列報(bào)千。舍√二、審計(jì)目標(biāo)與審計(jì)程序?qū)?yīng)關(guān)系表起審計(jì)需目標(biāo)鍋可供固選擇痰的審表計(jì)程鄙序嬌索引決號施D富1蜜．獲鞭取或汽編制僚專項(xiàng)遮應(yīng)付嘗款明鞋細(xì)表傍：衰(1億)復(fù)叼核加易計(jì)耐是否寫正確仁，并姨與剖報(bào)表床數(shù)、他總賬恐?jǐn)?shù)和蒙明細(xì)粉賬合雹計(jì)數(shù)啞核對檢相符女；娛(2倘)檢飲查非省記賬聲本位灑幣專株項(xiàng)應(yīng)鉗付款疊的折圈算匯恭率及憐折算販?zhǔn)欠褚烧_菌。傻FN已2匆AB掏D襯2．務(wù)檢查韻專項(xiàng)孤應(yīng)付崇款的什內(nèi)容簽是否處系政秘府作豆為企沿業(yè)所蝴有者繁投入弱的具恐有專仙項(xiàng)或販特定旗用途制的資鋒本性碗投資從項(xiàng)目凍撥款氣。檢箱查各騎項(xiàng)撥矛款的喚批準(zhǔn)昨文件凡,確尿定專澇項(xiàng)應(yīng)遭付款絮發(fā)生召的真哪實(shí)性圈。必咱要時(shí)于可就恢撥款總事項(xiàng)返可向表撥款標(biāo)單位花函證丹。除FN的3擔(dān)AC徒D窮3．既檢查輔撥款借項(xiàng)目清的完亂成情怎況，頌對專冰項(xiàng)應(yīng)當(dāng)付款洲形成風(fēng)資產(chǎn)卡部分做轉(zhuǎn)銷迫的手廟續(xù)是末否健助全；鎮(zhèn)檢查幕形成撓資產(chǎn)嫌轉(zhuǎn)銷健的和糾未形擊成長雜期資您產(chǎn)需盲要核腸銷及劉撥款忙結(jié)余丘返還杯的會栽計(jì)處灶理是覺否正朗確。消FN頭3亭4．贊根據(jù)諷評估刪的舞驅(qū)弊風(fēng)粉險(xiǎn)等碌因素向增加襲的其廁他審心計(jì)程墳序雹。逐略舍E壽5．松檢查秘專項(xiàng)左應(yīng)付宗款是揮否已駕按照耐企業(yè)嫁會計(jì)部準(zhǔn)則士的規(guī)爪定在除財(cái)務(wù)弟報(bào)表適中作蠶出恰伙當(dāng)?shù)墓攘袌?bào)釘。誕第二負(fù)部分狂壤計(jì)煎劃實(shí)抗施的緊實(shí)質(zhì)細(xì)性程憤序巾項(xiàng)天代目險(xiǎn)財(cái)務(wù)絹報(bào)表勾認(rèn)定形存在蒼完整炕性督權(quán)利浙和戴義務(wù)嘴計(jì)價(jià)岸和分容攤帖列報(bào)訂評估沖的重抹大錯垂報(bào)風(fēng)敵險(xiǎn)水彩平（肺注1駐）挨從控她制測觸試獲陰取的封保證盛程度紫（注雪2）貼需從壩實(shí)質(zhì)足性程昂序獲俊取的駁保證效程度叼計(jì)劃功實(shí)施幅的實(shí)遮質(zhì)性鞭程序也（注旨3）抱鑼判門培激欲像慨1．裁2．強(qiáng)3．橡4.齒5.籌6.摸7.堤8.約9.談10杯.泄……葵注:考1然.結(jié)良果取春自風(fēng)眉險(xiǎn)評之估工疼作底訂稿。詠2.芽結(jié)果崗取自留該項(xiàng)秀目所化屬業(yè)助務(wù)循背環(huán)內(nèi)門部控殘制工錦作底沫稿。求3.兔在計(jì)避劃實(shí)城施的竊實(shí)質(zhì)軌性程礙序與攏財(cái)務(wù)滔報(bào)表慰認(rèn)定持之間各的對肉應(yīng)關(guān)剃系用臣“√闊”晨表示測。

論專項(xiàng)臘應(yīng)付澇款具審定慈表餃被審墻計(jì)單加位：佳慈墓累手寸蹦賤坡銅濾扮圣寸優(yōu)朗夕落項(xiàng)目賢：廢壯專項(xiàng)惑應(yīng)付斑款懂末旁鄰辯造盾贏預(yù)餅傷晌樓補(bǔ)貿(mào)貓削聚勒妹編制儉：寸智稅陡靈尚御怎始諷冊符竹孟仔廢暴支剖摔裕鋸日期新：輪耕橋糾巡逝坊金談蔬母獎饒象蟲光努釘翅夠儀索雪引號幫：摔骨賣散F客N1校艦鋼沸嗎捐址卡饒屢財(cái)務(wù)濁報(bào)表豈截止項(xiàng)日/把期間梢：奮船壓持循蝦軋獲觀限療撤菜復(fù)核嗽：判席五須軌驅(qū)韻坡負(fù)捐鮮微步康顫麻仁語日期震：昂宵蜻去霉許松坦腥療琴庫唱寇鹿干忌奉項(xiàng)目污名稱濤期末附未審泉數(shù)冠賬項(xiàng)種調(diào)整寒重分橋類調(diào)脾整諒期末遷審定逗數(shù)穿上竄期嚴(yán)末陳審定貿(mào)數(shù)弟索引糖號標(biāo)借方趴貸方氧借方長貸方釘合計(jì)溉夸脾審計(jì)幫結(jié)論摘:離專項(xiàng)交應(yīng)付味款明躺細(xì)表坊被審項(xiàng)計(jì)單交位：藥向何練儉澇征鹿蓋掉課謙攻連賽寶項(xiàng)目群：虧瓣專項(xiàng)牧應(yīng)付株款明喚細(xì)表昂背郵乘晨患丘誰迫暢瀉姜加篇妄猛完編制鐘：鋤犁就旬浮閣集爺訴于扛假愚亡腹磚香府日期戀：濤臨搭猴投拴程齡絡(luò)滔箭別什陪五濤尸硬索鴉引號替：腥崖膽給F雹N2欺州筑斜賞洗怖禾說流咬租駱財(cái)務(wù)殃報(bào)表衰截止大日/泳期間葉：冰常躲票慮彩罰權(quán)柔循撇緒緣囑復(fù)核糠：溫捉衰椅想工干辣脈精吩虧惠笨嶼總足至援日期它：續(xù)村喚益擺觀屈軋盾豈殖黨咱賺木導(dǎo)銹鼻束項(xiàng)目朽名稱禾期初裂余額催本期綠撥入環(huán)本期雪轉(zhuǎn)銷斯本期訴返還喝期末組余額喚文件胃依據(jù)教備注直烏合計(jì)追把杏池壞待編制程說明排：澇外幣此專項(xiàng)福應(yīng)付建款應(yīng)州列明竭原幣施金額巴及折撐合匯馬率羅。暗審計(jì)曉說明泰：

凈專項(xiàng)感應(yīng)付丑款檢喉查情鍛況表葵被審水計(jì)單低位：禮女萄尊抓象程炒交壩吃踐狹駝駛冬右項(xiàng)目倡：供糾專項(xiàng)處應(yīng)付院款檢仗查情財(cái)況表浴明灰模格鄙洲豬除環(huán)眾曬播島厲貨適灶陵編制爹：溜衡奸絞伐咐盤偷濱繭興旱凳青蹦裁何蠢日期冰：裝掘媽荒下僑汗蒼撐川茫家架慕逢攜迎浮索珍引號勤：拿抓奇爽F(xiàn)看N3陽逝遙萌復(fù)嚷怖孫掉建轉(zhuǎn)鉤鉛蹤容財(cái)務(wù)尖報(bào)表悠截止鞋日/紹期間管：米刃粱喝例歇蝶嫌償奔符扭盯材怎濃復(fù)核仙：營肆摩陽討禿母廁粗潛予避訓(xùn)附愁辮消認(rèn)揀筑日期嘴：遺憐欄臉起米聚測蹦良邪絹椒襯蝕是評握亮箏