內(nèi)部審計(jì)具體準(zhǔn)則之審計(jì)計(jì)劃

內(nèi)部審計(jì)過(guò)程規(guī)范經(jīng)濟(jì)學(xué)院研究生課程班

ZHMX1審計(jì)過(guò)程審計(jì)計(jì)劃審計(jì)實(shí)施審計(jì)完成后續(xù)審計(jì)審計(jì)計(jì)劃、審計(jì)通知書(shū)審計(jì)證據(jù)、審計(jì)抽樣、分析性復(fù)核審計(jì)報(bào)告、結(jié)果溝通糾正、評(píng)價(jià)重要性和審計(jì)風(fēng)險(xiǎn)督導(dǎo)質(zhì)量控制審計(jì)工作底稿2審計(jì)計(jì)劃階段審計(jì)計(jì)劃審計(jì)通知書(shū)3《性內(nèi)趁部強(qiáng)審襪計(jì)衡具迅體蛋準(zhǔn)撐則選第刃1造號(hào)書(shū)—魂—主審浮計(jì)雀計(jì)聚劃先》審灰計(jì)術(shù)計(jì)暴劃4審旁計(jì)敞計(jì)閘劃《棵內(nèi)蜘部慎審恥計(jì)臭具謀體站準(zhǔn)辜則棕第哄1凍號(hào)如—滋—責(zé)審潔計(jì)附計(jì)辱劃倚》審誼計(jì)糧計(jì)太劃刮，頓是絞指蘆內(nèi)卸部詢審棒計(jì)腦機(jī)牙構(gòu)矩和底人兄員掏為閑完否成櫻審棗計(jì)狼業(yè)確務(wù)達(dá)，陵達(dá)可到灣預(yù)除期塌的到審洞計(jì)壩目飄的象，博對(duì)近一黑段走時(shí)秀期淘的訊審忙計(jì)聞工都作雷任眾務(wù)慶或睡具躲體質(zhì)審順計(jì)牲項(xiàng)此目銅作服出筒的錯(cuò)事緒先具規(guī)即劃隱。5審臉計(jì)煉計(jì)膝劃己的習(xí)作毯用審計(jì)計(jì)劃的作用嚴(yán)格的時(shí)間和成本預(yù)算，有助于提高審計(jì)效率，收集充分、適當(dāng)?shù)膶徲?jì)證據(jù)協(xié)調(diào)內(nèi)部審計(jì)與被審計(jì)部門(mén)的關(guān)系考核內(nèi)部審計(jì)的工作績(jī)效6審竄計(jì)銷(xiāo)計(jì)火劃慕的服組億成樓層性次審含計(jì)節(jié)計(jì)扔劃魂一亭般中包教括暈三庭個(gè)青層嚼次承：年行度馳審忍計(jì)炒計(jì)餓劃：共對(duì)豎年奮度茫的侍審睡計(jì)汽任耕務(wù)說(shuō)所工作分的叫事逼先傲規(guī)座劃噸，柄是諸組孟織旺年司度菌工元作虧計(jì)召劃錄的贈(zèng)重長(zhǎng)要除組弊成松部啊分驅(qū)；項(xiàng)若目己審扣計(jì)映計(jì)戰(zhàn)劃：扮是椅對(duì)脖具蘿體尿?qū)徧矣?jì)惑項(xiàng)襲目泊實(shí)逢施臟的匠全庸過(guò)吊程甜所秩作虹的恒綜縱合論安泉排岔；審搬計(jì)苦方軋案：海對(duì)本具坑體攏審壤計(jì)語(yǔ)項(xiàng)碧目愈的酸審售計(jì)下程胃序撒及恐其煩時(shí)湯間賀等撫所視作輛出慢的朗詳毯細(xì)艦安繩排統(tǒng)。7審購(gòu)計(jì)競(jìng)計(jì)磚劃樓的讀層蠻次計(jì)劃層次計(jì)劃的內(nèi)容完成時(shí)間制定人批準(zhǔn)人年度審計(jì)計(jì)劃1.內(nèi)部審計(jì)年度工作目標(biāo)；2.需要執(zhí)行的具體審計(jì)項(xiàng)目及其先后順序；3.各審計(jì)項(xiàng)目所分配的審計(jì)資源；4.后續(xù)審計(jì)的必要安排。下年度開(kāi)始前內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)人組織內(nèi)適當(dāng)管理層項(xiàng)目審計(jì)計(jì)劃1.審計(jì)目的和審計(jì)范圍；2.重要性和審計(jì)風(fēng)險(xiǎn)的評(píng)估；3.審計(jì)小組構(gòu)成和審計(jì)時(shí)間的分配；4.對(duì)專(zhuān)家和外部審計(jì)工作結(jié)果的利用；5.其他有關(guān)內(nèi)容項(xiàng)目審計(jì)實(shí)施前審計(jì)項(xiàng)目負(fù)責(zé)人內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)人審計(jì)方案1.具體審計(jì)目的；2.具體審計(jì)方法和程序；3.預(yù)定的執(zhí)行人及執(zhí)行日期；4.其他有關(guān)內(nèi)容。項(xiàng)目審計(jì)實(shí)施前審計(jì)項(xiàng)目負(fù)責(zé)人內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)人內(nèi)部審計(jì)機(jī)構(gòu)應(yīng)當(dāng)根據(jù)批準(zhǔn)后的審計(jì)計(jì)劃組織實(shí)施內(nèi)部審計(jì)活動(dòng)。在計(jì)劃執(zhí)行過(guò)程中，若有必要，應(yīng)按規(guī)定的程序?qū)τ?jì)劃進(jìn)行修改和補(bǔ)充。

8《哥內(nèi)白部貢審皇計(jì)窗具怖體坑準(zhǔn)糟則腦第睜2欲號(hào)辮—宅—遲審?fù)挥?jì)服通僅知楊書(shū)仰》審死計(jì)傻通勸知虎書(shū)9審灰計(jì)妹通茶知暮書(shū)《謀內(nèi)狗部倍審寫(xiě)計(jì)竹具腦體梳準(zhǔn)連則贏第貪2聚號(hào)扛—恒—其審?fù)粲?jì)潤(rùn)通襪知煌書(shū)撿》審反計(jì)渾通遇知弱書(shū)盛，捕是笑指夜內(nèi)愧部鴉審氏計(jì)棚機(jī)士構(gòu)逮在您實(shí)季施殖審胖計(jì)粱前勝，腦通穿知序被窗審藏計(jì)盆單軌位債或禽個(gè)斗人魔接欲受私審鉛計(jì)破的販書(shū)漆面蘿文屈件劫。意他義議：禮輔貌群原辰則提隔高鎮(zhèn)審吃計(jì)雨效戰(zhàn)率脈，掏降輔低坑審硬計(jì)恢成窗本編納制化依趣據(jù)嘉：王經(jīng)郵過(guò)有批稿準(zhǔn)部后渾的偷審記計(jì)宜計(jì)爭(zhēng)劃送制達(dá)撇時(shí)滲間破：實(shí)鵲施市審煤計(jì)郵前；使特展殊修審劫計(jì)及業(yè)火務(wù)豎可嫩在實(shí)雁施昨?qū)徛褂?jì)適時(shí)送如達(dá)爸。送溉達(dá)坑對(duì)陵象貿(mào)：伸審六計(jì)價(jià)通婦知愿書(shū)鄙主善送招被真審階計(jì)績(jī)單毫位專(zhuān)，塞必轟要吸時(shí)紗可未抄記送蜓組駝織嗓內(nèi)梢部繩相巖關(guān)嚷部喊門(mén)拘。左涉糕及脊組亮織堡內(nèi)界個(gè)像人石責(zé)座任冠的應(yīng)審梯計(jì)寨項(xiàng)貨目借，汗應(yīng)掠抄英送搜被暈審抵計(jì)控者泉本攪人加。1蛾0審嶼計(jì)食通繞知猶書(shū)審露計(jì)秤通飄知進(jìn)書(shū)淹應(yīng)鄙包晨括膏以質(zhì)下夜基碌本遭內(nèi)煤容悄：（訪1桶）被揪審加計(jì)蘿單尚位份及揪審勿計(jì)俘項(xiàng)著目虜名踩稱(chēng)貝；（株2姿）它審輕計(jì)波目純的毅及喇審姨計(jì)度范廈圍禁；（扛3藥）鵝審損計(jì)機(jī)時(shí)禮間尊；（川4塞）桐被堆審污計(jì)蓋單判位坑應(yīng)擾提較供耳的假具童體斧資己料珍和未其衡他快必鎮(zhèn)要懷的培協(xié)剛助只；（改5造）擁審禍計(jì)泉小該組扎名起單蓄；（撲6遙）疼內(nèi)嚴(yán)部欣審霜計(jì)超機(jī)妖構(gòu)卵及玻其趁負(fù)權(quán)責(zé)潛人體的圾簽貝章賢和恩簽近發(fā)避日弟期肌。1酬1審呆計(jì)疊通罰知富書(shū)罷實(shí)釘例星理星腰公霜司翼審冒計(jì)椅室審臭計(jì)醋通啄知賠書(shū)星彈星營(yíng)通蔥字紫[急2時(shí)0百0慎6堤]芒2障0根號(hào)關(guān)恰于誕對(duì)果星廊星證第淹二肆分昨公涂司咳進(jìn)程行墨審查計(jì)攝的就通跑知星魂星畏第千二復(fù)分非公至司漢：根臭據(jù)征我?guī)Z公之司剝2息0泡0拴6健年執(zhí)重郵點(diǎn)垂審章計(jì)史項(xiàng)珠目魄計(jì)丈劃難和私總光公您司事關(guān)另于陶實(shí)晚行拉審芹計(jì)牙制單度滑的古要派求潮，失我肺處幼決羽定亞派紹出枯1際2粗人仰審腸計(jì)泡小撈組慘，錯(cuò)從踢2推0飼0箭6斑年粗3調(diào)月悶1啟6昨日雞開(kāi)轉(zhuǎn)始凈，彼對(duì)仍你棚單為位崇進(jìn)凈行濤審?fù)坝?jì)甚。脫晴路準(zhǔn)曠備蛙好慨有辨關(guān)次資筒料希，此積捉極歐配龍合敏，拾并讓請(qǐng)?zhí)釋?duì)勞審話計(jì)匯組禽進(jìn)領(lǐng)行傍廉生政孔監(jiān)嗽督聾。審副計(jì)背組蜂長(zhǎng)藥：川張召三暖豐主堆審須：潔吳既天組侮員燈：煤鄭稍一罷、櫻鄭慌二航、妹鄭白三舌、倦鄭纖四智、來(lái)鄭恐五平、喪鄭屆六奶、包鄭家七筋、鄭定八施、徐鄭柳九憤、乖鄭猛十2咱0應(yīng)0哄6拉年兩3盯月炕1炊2裂日1拖2審棄計(jì)畏實(shí)免施沾階返段審弊計(jì)掘證輩據(jù)分欣析舌性醋復(fù)微核審議計(jì)虛抽瞎樣審浸計(jì)村工疏作工底逝稿內(nèi)娘部播審勻計(jì)尋督曲導(dǎo)1菊3《女內(nèi)拔部領(lǐng)審止計(jì)套具畝體臟準(zhǔn)揪則撇第崇3厘號(hào)乳—圈—漠審佩計(jì)鏈證扔據(jù)示》審散計(jì)芳證修據(jù)1狠4審鞋計(jì)遵證資據(jù)《裁內(nèi)顫部聯(lián)審岔計(jì)劃具朋體融準(zhǔn)君則封第吵3及號(hào)更—息—肥審魂計(jì)進(jìn)證砍據(jù)扶》審娘計(jì)隱證老據(jù)滴，康是習(xí)指飄內(nèi)汁部書(shū)審遵計(jì)拿人尖員富在從負(fù)事娘審倚計(jì)凡活遭動(dòng)中紗，梯通壞過(guò)實(shí)銷(xiāo)施挎審濤計(jì)暴程督序所趣獲蛛取歇的材，久用租以證柏實(shí)戲?qū)徱в?jì)煤事早項(xiàng)匙，注作妨出某審堵計(jì)肆結(jié)溪論叫和竄建貝議的默依篩據(jù)近。1腐5審堆計(jì)烈證腸據(jù)邊的注分梳類(lèi)內(nèi)鮮部鋸審澡計(jì)色人畜員軋應(yīng)閉當(dāng)去依自據(jù)四審烤計(jì)雷目毛標(biāo)勸獲跪取貼不錯(cuò)同百類(lèi)懇型染的戴審辦計(jì)桿證梳據(jù)審計(jì)證據(jù)形式來(lái)源相互關(guān)系書(shū)面證據(jù)實(shí)物證據(jù)視聽(tīng)電子證據(jù)口頭證據(jù)環(huán)境證據(jù)親歷證據(jù)內(nèi)部證據(jù)外部證據(jù)基本證據(jù)輔助證據(jù)1拋6審理計(jì)鍛證霞據(jù)念的厭質(zhì)眠量咸特解征第值五械條擴(kuò)內(nèi)哭部瘡審濕計(jì)農(nóng)人草員媽獲材取拳的友審盈計(jì)愉證偽據(jù)允應(yīng)獻(xiàn)當(dāng)罵具倒備拆充巧分殖性栽、淺相折關(guān)態(tài)性末和搜可禍靠予性牛。充畝分散性是下指鏈證貸據(jù)間數(shù)鍋量惕足缸以跳證尼實(shí)塑審撕計(jì)擾事塵項(xiàng)醫(yī)，讓作吃出夜審垮計(jì)翻結(jié)緞?wù)撓Ш图娼ǚ俗h本；—紅—齡成昌本堅(jiān)-姓效藏益說(shuō)原扮則相遭關(guān)饅性是餓指燈證寒據(jù)吃和鍛審兼計(jì)豎目號(hào)標(biāo)暑相吉關(guān)傍聯(lián)賭，暑所徒反雄映談的瞞內(nèi)奮容饒能壓夠片支亞持郊審固計(jì)催結(jié)灶論滴和旋建潛議帳；—廢—惡證宇明未力可討靠偷性是岸指扣證火據(jù)腸能阿夠染反彎映鄰審找計(jì)烈事格項(xiàng)殺的攜客哥觀精事足實(shí)瓜?！灐踝C龜明贊力審膛計(jì)穿項(xiàng)距目蠟的耀各切級(jí)諷復(fù)京核登人布應(yīng)懼在肝各牧自零責(zé)兩任拿范列圍駛內(nèi)課對(duì)黑審票計(jì)怖證務(wù)據(jù)盾的西充河分你性黃、嚷相瓜關(guān)宣性眾和魂可濟(jì)靠汁性臨予彈以燙復(fù)貍核涼。1籍7收楚集化審輸計(jì)恐證守?fù)?jù)奪應(yīng)鋒考欲慮耗的遮因核素（活1瓣）便適汪當(dāng)坑的抽樣樣懸方抵法。（秘2柴）橡合言理貓的審烘計(jì)商風(fēng)客險(xiǎn)水聯(lián)平缺。證范據(jù)經(jīng)的陷充商分庭性尺與暴審貿(mào)計(jì)是風(fēng)糾險(xiǎn)卵水漿平袖密貓切感相晃關(guān)籍。延可遍以輕接鋪受炭的納審嚷計(jì)趨風(fēng)窮險(xiǎn)化水宵平來(lái)越極低木，武所吼需度證秩據(jù)攻的打數(shù)鑄量突就軍越核多譯。（抹3爭(zhēng)）成緒本守與含效校益的填合冒理愧程棉度紗。獲鈔取挎審歐計(jì)趟證促據(jù)坑應(yīng)卷考槳慮合取碗證華成驢本款與素證婚據(jù)混效睜益驅(qū)的狂對(duì)者比牌。州但倚對(duì)過(guò)于捏重朽要眠審沸計(jì)航事寺項(xiàng)克，勢(shì)不夢(mèng)應(yīng)址將庸審匪計(jì)虧成鹿本切的猾高故低惰作弱為模減嗎少自必勾要喇審原計(jì)傲程墊序勻的比理傷由搜。（集4各）她具憑體研審祝計(jì)史事皮項(xiàng)郊的重商要婦程泄度。內(nèi)綿部耐審肢計(jì)鹽人橡員出應(yīng)碎當(dāng)優(yōu)從頃數(shù)毀量閱和濱性副質(zhì)耗兩穴個(gè)做方避面宿判厘斷沖具尺體愧審惰計(jì)殘事寄項(xiàng)艇的憐重赤要財(cái)性攝，矛以庭做座出鐵獲疊取閘審那計(jì)役證鴉據(jù)愛(ài)的范決員策呢。1迎8收橋集照審映計(jì)渡證茂據(jù)桃的鞏方授法獲取審計(jì)證據(jù)的方法審核觀察監(jiān)盤(pán)詢問(wèn)計(jì)算函證分析性復(fù)核比較分析比率分析趨勢(shì)分析存在性和數(shù)量非：質(zhì)量和所有權(quán)1那9審角計(jì)橫證慎據(jù)行的鴉處積理內(nèi)糧部覺(jué)審留計(jì)筋人部員半應(yīng)賓將櫻獲斤取艇審狗計(jì)鳥(niǎo)證趁據(jù)顧的悅名涂稱(chēng)雹、怕來(lái)層源組、甘內(nèi)賤容焰、里時(shí)督間坐等冰清肌晰腫、筋完這整想地記炸錄在雙工爪作痕底乳稿段中。內(nèi)偉部金審拋計(jì)撇人茄員交可栽聘檔請(qǐng)凈其沿他虜專(zhuān)諸業(yè)浪機(jī)絞構(gòu)錫或扮人繩士碌對(duì)扎審笑計(jì)梢項(xiàng)喬目系的武某討些某特縮慧殊濁問(wèn)叛題型進(jìn)遠(yuǎn)行鑒濱定，兵以拼鑒例定蠶結(jié)豬論轟作異為習(xí)審仰計(jì)傅證甚據(jù)線?？貎?nèi)向部皆審蘆計(jì)久人哥員廣應(yīng)響對(duì)悲引勢(shì)用設(shè)該艇證脈據(jù)印的躲可齒靠殊性唉負(fù)避責(zé)從。對(duì)途于眠被削審性計(jì)眉單雅位挨存挪有異索議的抽審泊計(jì)尼證值據(jù)災(zāi)，榜內(nèi)智部胞審沈計(jì)鴿人爸員杜應(yīng)脂作鐘進(jìn)阻一呈步核老實(shí)。內(nèi)惰部伙審陽(yáng)計(jì)湊人境員填獲鈴取建的堡審第計(jì)寇證捏據(jù)喜，穗如遲有緣瑞必溫要燦，窩應(yīng)固當(dāng)隱由化證她據(jù)奇提山供裝者簽肆名彩或生蓋新章。內(nèi)高部悄審噴計(jì)冊(cè)人紐奉員復(fù)應(yīng)顏?zhàn)鞲购弥聦徖视?jì)死證桶據(jù)輝的分矩類(lèi)夏、績(jī)篩傻選師和會(huì)匯敢總工叔作豪，附保齡證援已撲獲洽取豆審淺計(jì)喊證冰據(jù)灶的讓充俘分確性粉、必相少關(guān)奔性斷和副可節(jié)靠陷性國(guó)。在評(píng)繩價(jià)審效計(jì)支證鼻據(jù)慣時(shí)粥，歪應(yīng)服當(dāng)父考疫慮列證款據(jù)籠之巴間熔的相縮慧互散印倍證潔及野證踩據(jù)曬來(lái)購(gòu)源紋的需可退靠吊程珠度。2裕0審色計(jì)犬證托據(jù)溜的咱處花理審敞計(jì)貨證膏據(jù)激的援可已靠遮性臟：外推部蠢證煮據(jù)裕比旦內(nèi)技部來(lái)證部據(jù)功可管靠書(shū)拋面稀證原據(jù)疤比缺口楚頭液證攔據(jù)手可出靠?jī)?nèi)蝴部遵審性計(jì)易人加員良的徐親振知目證幕據(jù)凈比粉被地審柏計(jì)正單舞位拆提糠供榆的甚證射據(jù)刺可啄靠2渡1審礙計(jì)饞證賺據(jù)危案嗎例周分臨析前睡述喊星撓星錄公蛛司斃審蠶計(jì)端處架對(duì)哨第顆二后分瓦公戀司機(jī)審蘭計(jì)鳥(niǎo)完腿成惡，拼對(duì)屑收垂集沃的封審刪計(jì)嬸證探據(jù)佛進(jìn)卷行揪了爹整宗理杰，畫(huà)主周要瀉有姐8油部場(chǎng)分挽：第啞二局分寄公餡司鑼的糧組孤織伸結(jié)兄構(gòu)課圖應(yīng)；第秀二妙分尺公敢司須的朋生凝產(chǎn)俊經(jīng)運(yùn)營(yíng)北情稿況敗表艇；第歐二痛分剛公傘司震的區(qū)財(cái)墻務(wù)摟報(bào)灑表豈；第予二遷分糧公榮司答未茶決寶訴習(xí)訟仍及借或染有屑損田失雖情悄況姑表程；第戚二脆分瞎公炭司須近變?nèi)?cái)年困對(duì)敗外幣投轟資拘的紐奉主姨要到事務(wù)項(xiàng)雨表侄；審耀計(jì)勢(shì)計(jì)斬劃布書(shū)恥；審哭計(jì)明方礦案帆；審景計(jì)砍人寫(xiě)員匆編屈制甚的挽審?fù)τ?jì)繼工總作艷底沿稿催。但漁是營(yíng)首覽席蝦審榜計(jì)甚官河（脂C晝A盞E香）蜻卻就認(rèn)惹為粗上可述細(xì)證承據(jù)液有薯誤都，臥為棗什濟(jì)么騙？2油2《確內(nèi)握部奔審轎計(jì)槍具挎體墨準(zhǔn)歷則遞第達(dá)1托5伙號(hào)乎─窗─劑分翻析貼性裝復(fù)毫核》分夕析呢性薦復(fù)跌核2眉3分至析停性漫復(fù)搶核《霧獨(dú)栽立運(yùn)審耽計(jì)罵具賺體影準(zhǔn)稿則儲(chǔ)第刻1缺1營(yíng)號(hào)爽—站—何分艇析依性艇復(fù)棋核使》建：“棋分蘇析剖性正復(fù)忘核倘是脆指值注壞冊(cè)懷會(huì)乞計(jì)膏師哈分訓(xùn)析廟被鮮審備計(jì)鼠單厚位犬重埋要兇的系比扮率張或炒趨咽勢(shì)畫(huà)。尚包棗括踏調(diào)輸查圾這束些牛比茅率周或販趨桿勢(shì)煉的什異獨(dú)常朋變夢(mèng)動(dòng)曬及塵其漆與階預(yù)病期夾預(yù)僚期幫數(shù)碗額順和那相商關(guān)震信限息綢的蜂差畢異宋。返”《早內(nèi)抓部乓審道計(jì)裁具伍體芒準(zhǔn)健則獄第液1古5母號(hào)縫─護(hù)─萬(wàn)分乒析嚼性遮復(fù)活核》：理“分另析家性蠻復(fù)著核，汽是屢指律內(nèi)芹部究審溫計(jì)梯人趨員奴通復(fù)過(guò)伴分龍析江和黑比扯較唇信兇息令之征間盡的械關(guān)騙系促或禽計(jì)史算具相煎關(guān)杜的街比墻率植，股以芽確晨定余審港計(jì)愿重約點(diǎn)叼、劉獲命取肆審融計(jì)會(huì)證蠶據(jù)值和討支耀持無(wú)審刃計(jì)翼結(jié)湯論際的澇一漠種奏審非計(jì)理方嚇?lè)ㄏ??！?精4分盞析枯性博復(fù)肅核是濫一貸種撒審情計(jì)深方酸法在蘿審勒計(jì)獄準(zhǔn)夢(mèng)備銷(xiāo)階恰段鮮、駝實(shí)姓施缺階鬧段泊和屠完里成亦階透段濃均袖可她使球用審福計(jì)念準(zhǔn)梯備翠階溫段?。喊擦松夥伪淮葘忼g計(jì)乒事民項(xiàng)速的僵基斷本忍情賊況市，閱確土定己審吸計(jì)床重訓(xùn)點(diǎn)戀，腰幫捏助助編朗制爬審俗計(jì)聲計(jì)駝劃觀和要審市計(jì)掩方鞭案盤(pán)。審祥計(jì)應(yīng)實(shí)賀施殘階紛段聲：堵對(duì)褲經(jīng)暫濟(jì)丸活優(yōu)動(dòng)平和沈內(nèi)那部?？貞兄票M進(jìn)懇行爹測(cè)逝試嘆，處以褲獲喊取晉審辭計(jì)喘證勵(lì)據(jù)料。審尚計(jì)而完辯成勇階施段棗：爹驗(yàn)錢(qián)證澡其顧它轟審秩計(jì)妖程飯序思所失得妥結(jié)舟論駱的攪合項(xiàng)理零性笨，購(gòu)以功保糧證間審害計(jì)倘質(zhì)抬量涉。2停5分漆析渡性判復(fù)吃核作矛用谷：執(zhí)斷行裕分重析圈性拔復(fù)訊核良有如助猛于顆以戲下狂目偶標(biāo)位的證實(shí)滅現(xiàn)役：（哭1立）賭確幼認(rèn)溪經(jīng)逼營(yíng)神活劑動(dòng)小的冶完提成啊程哲度螺；（泥2廁）巷發(fā)繼現(xiàn)百意顫外友差錘異褲；（買(mǎi)3孤）棟分觀析熄潛賞在夏的村差界異守和茂漏行洞羞；（栽4攜）峰潛吵在利的能不敞合仔法仙和告不乞合座規(guī)蒙的邪行哪為做。2繞6分起析提性皇復(fù)跌核內(nèi)勇部刷審擋計(jì)迫人爭(zhēng)員繡執(zhí)練行不分撒析駐性罷復(fù)覆核棗能科夠肝獲艙取弄與恭以捷下激事鬧項(xiàng)阿相穿關(guān)筋的侮證攪據(jù)說(shuō)：（閘一厭）路被倘審陪計(jì)遭單掀位沃的持獲續(xù)誦經(jīng)燥營(yíng)輸能擊力；（霜二葡）捕被馬審漂計(jì)堆事矮項(xiàng)牧的總級(jí)體蟲(chóng)合息理梯性；（金三絕）致經(jīng)委營(yíng)縣活流動(dòng)岔與殊內(nèi)網(wǎng)部交控征制勁中油可蔑能嫂的顧差棋異高和騾漏拘洞渠的靠嚴(yán)戚重盜程蹲度綁；（藍(lán)四貨）掀經(jīng)占營(yíng)展活沙動(dòng)粒的傷經(jīng)擱濟(jì)備性唇、掠效漆率點(diǎn)性撞與麻效籃果醬性早；（天五星）薪計(jì)迅劃挎、狡預(yù)駝算巴的謎完從成切情各況質(zhì)；（壘六窗）丈其絕它井事蔬項(xiàng)刪。分孩析經(jīng)性仇復(fù)宮核凍所韻獲餃取冬的陸審殲計(jì)元證榴據(jù)醒主俱要投為間京接跡證忌據(jù)，恨內(nèi)遙部物審雞計(jì)扁人庭員封不蒜能恒僅值依急賴萌分涂析株性辛復(fù)邁核大結(jié)沃果穩(wěn)得戲出組審脂計(jì)岡結(jié)腔論瞎。2哀7分婚析腸性駛復(fù)架核分譯析侮性冶復(fù)盲核銅所紐奉分里析碎的信殲息主雅要監(jiān)包護(hù)括灰以憑下梳幾數(shù)種形釣式：（紛1仆）遷財(cái)業(yè)務(wù)零信扮息循和祝非策財(cái)恨務(wù)僚信翠息瓶；（饞2稿）湯實(shí)商物榜量?jī)?nèi)信租息賞與駱貨午幣課量適信猴息系；（輛3半）懶電要子間數(shù)律據(jù)牲信灑息蔥與診非籃電棋子賊數(shù)號(hào)據(jù)乘信辰息哈；（目4喜）陶絕瞇對(duì)累數(shù)隸信信息鉆與方相悟?qū)皵?shù)朵信譜息此。執(zhí)味行哄分架析眨性益復(fù)召核早時(shí)爐，榴應(yīng)減考永慮蔥信薯息繪之進(jìn)間帥的啦關(guān)揉聯(lián)解性淺，偷以丈免詠得公出售不扔恰模當(dāng)殖的姑結(jié)尤論犯。2勤8分駛析退性閘復(fù)教核分蜻析沖性橫復(fù)齒核脖的惹基家本住內(nèi)簽容：（湊1壁）細(xì)將續(xù)當(dāng)蔬期寇信馳息變與歷六史傅信牲息相婚比在較爛并濱分撈析我其伐波扒動(dòng)預(yù)情迷況贈(zèng)及梨發(fā)佩展駐趨拴勢(shì)禾；（挽2想）簽將烘當(dāng)輩期傍信岡息帥與預(yù)商測(cè)頌、朋計(jì)嶼劃斯或沿預(yù)嬸算凝信抽息相泄比急較聚并裕作每差的異掉分尤析攪；（關(guān)3香）每將撇當(dāng)挖期黨信派息花與噸內(nèi)娘部賭審糕計(jì)高人蓬員預(yù)嫂期館信虜息相終比疫較樓并乓作隔差堤異重分回析插；（惠4再）走將須被貞審刻計(jì)猜單淚位兆信斬息裹與組往織籍其悟他刊部搭門(mén)類(lèi)議似基信耍息酒相義比聯(lián)較窄并踐作剝差欲異含分惑析烘；（所5田）燃將背被川審怎計(jì)出單滲位辜信笨息好與行哥業(yè)相鼠關(guān)野信袍息混相降比提較留并臟作以差席異壇分閥析撤；（撫6凳）龜對(duì)敵會(huì)車(chē)計(jì)哥信執(zhí)息創(chuàng)與非怠財(cái)熔務(wù)乳信該息之虧間恥的球關(guān)戶系忌、趟比渡率眠的猾計(jì)貢算或與傾分構(gòu)析互；（渴7侍）對(duì)猛重船要父信蜓息磨內(nèi)束部由組弱成叉因褲素的侵關(guān)宵系譯、偵比激率縱的仔計(jì)陷算瞞與磁分悶析裕。2堵9分棍析遲性牛復(fù)洽核內(nèi)頁(yè)部攪審霸計(jì)疾人供員昏執(zhí)鄰行慢分薪析訓(xùn)性系復(fù)霜核覆發(fā)煤現(xiàn)哥意體外獎(jiǎng)差徑異的時(shí)贈(zèng)，炎應(yīng)椒采俗用耳以較下座方午法呆對(duì)獎(jiǎng)其桂進(jìn)師行討調(diào)剛查賞和程評(píng)牙價(jià)思：（舌1刺）藏詢忠問(wèn)酷管駱理瓜層塞獲刺取雪其砍解密釋喚和腰答捧復(fù)壘；（祥2膽）蠻實(shí)盟施返必貸要保的徒審喉計(jì)冰程著序汽，障確耍認(rèn)部管慣理材層丘解說(shuō)釋吳和元答互復(fù)汁的執(zhí)合億理朵性商與話可據(jù)靠巖性惜；（敏3昏）懶如隆果藥管詢理封層離沒(méi)捷有盆作歪出佳恰技當(dāng)廁的曉解散釋讀，防應(yīng)懶擴(kuò)浸大而審裙計(jì)城測(cè)私試溝，靜執(zhí)哲行腎其施它淺審只計(jì)赤程示序踐，出作慚進(jìn)涌一徹步累的軟審群查蝕，朗以厭便熊得述出漲結(jié)慘論件。3鋒0分宏析元性觸復(fù)滿核分賞析哭性租復(fù)酸核個(gè)的阻局矮限午性近：信花息惕資款料養(yǎng)間伯要攀存你在奏可絹相旺互云印煌證長(zhǎng)、賭可恩預(yù)間期袋的勺依想存罪關(guān)劍系狡；信殊息綢資榨料留要帖可筆靠移；是話佐經(jīng)證片性漂信膚息循，跟不勤是劫精邪確頁(yè)的鎖結(jié)趁論艘；對(duì)蠶審良計(jì)求人姨員腔的洽要剩求炭較敢高牲。內(nèi)材部再審包計(jì)最人婦員毅應(yīng)用保替持獅應(yīng)歡有弱的趙職局業(yè)雙謹(jǐn)陡慎沙，晚考遼慮問(wèn)以碎下紹因挑素海以季確滑定對(duì)惑分胃析猜性鎮(zhèn)復(fù)屑核摸結(jié)規(guī)果致的和依幸賴朽程菜度彎：（澡1頁(yè)）草分鎖析貌性懶復(fù)臉核籌的談目陶標(biāo)虹；（貌2凝）循被釘審事計(jì)絹單犬位曲的結(jié)性巧質(zhì)悅；（刪3北）劑已畏收蛇集啄信寨息景資群料隙的錄充邪分蛇性丹、波相嬌關(guān)禿性踏和昌可悼靠此性呢；（嶺4吉）柿以邪往全審執(zhí)計(jì)嘉中伏對(duì)樓被乳審截計(jì)容單中位棚內(nèi)改部挺控宵制梨的良評(píng)社價(jià)雨結(jié)備果扇；（切5際）渣以受往薯審藥計(jì)荒中牢發(fā)巧現(xiàn)畏的紐奉差徑異寺與見(jiàn)漏唯洞淘。3喘1分洪析活性充復(fù)旨核擇案市例星哈星宋公恥司洋在旨對(duì)遲二修分偶公短司請(qǐng)進(jìn)乏行查年朝度耀審野計(jì)皂時(shí)莊，弊審廉計(jì)截員泛鄭競(jìng)一滔對(duì)償該乖分竿公盟司洋的粒會(huì)致計(jì)盛報(bào)絮表蛙等毛資已料斤進(jìn)筍行汽了呼分束析堆性蕩復(fù)跡核毒，停編糾制賴了運(yùn)下金列紐奉分協(xié)析威性以報(bào)膛表患：表隨1鏈資屋產(chǎn)淡結(jié)銜構(gòu)泊和懲變衫動(dòng)鏈趨及勢(shì)愈分?jǐn)R析錫表表糧2戲流皺動(dòng)文資慕產(chǎn)蠟結(jié)怠構(gòu)悼和絲式變疼動(dòng)瞇趨肅勢(shì)野分?jǐn)囄鲅瓯肀砭?吩資遺本逐結(jié)掛構(gòu)徹和縣變典動(dòng)舌趨喉勢(shì)井分麻析臂表表卡4姑流落動(dòng)騰負(fù)搭債液變衰動(dòng)目趨胳勢(shì)基分巨析薪表表芹5督短私期否償打債縮慧能純力壞趨雹勢(shì)絕分包析辰表表底6特資理產(chǎn)破周落轉(zhuǎn)沫能堡力擱趨康勢(shì)陪分尚析坡表表旨7國(guó)盈遞利羅能境力畏趨櫻勢(shì)詳分閱析且表表初8下費(fèi)鎖用勿控面制痛情歪況妥趨巷勢(shì)耕分拍析虛表表殘9假現(xiàn)傅金階流棕量俱分哄析團(tuán)表使（問(wèn)總吩體平的廳和伸分鏈別呢經(jīng)斧營(yíng)航、叢投瞧資補(bǔ)和遠(yuǎn)籌思資挑活同動(dòng)修的蠢）3快2分件析蟻性飲復(fù)艘核攤案暗例上國(guó)列執(zhí)分彩析慮性臣報(bào)標(biāo)表傻中細(xì)的拼部鮮分沸數(shù)洽據(jù)勵(lì)如歸下?lián)Q：1999年2000年2001年2002年2003年2004年長(zhǎng)期投資凈額2.4%3.3%0.2%0.2%5.4%6.0%應(yīng)收賬款6.8%5.9%3.3%15.0%3.6%9.4%其他應(yīng)收款7.9%4.2%15.0%17.0%37.4%22.9%存貨52.6%51.0%44.0%35.4%15.3%22.0%資產(chǎn)負(fù)債率71.1%92.7%86.4%86.1%82.9%82.3%經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量（萬(wàn)元）----3750-2403-48423昂3分恩析額性亭復(fù)遷核羅案港例盈犁利備能齡力牢趨肌勢(shì)島分墳析攻表2000年2001年2002年2003年2004年毛利率-8.5%-23.7%17.05%6.8%-11.1%主營(yíng)業(yè)務(wù)利潤(rùn)率-8.6%-23.7%16.2%6.3%11.3%營(yíng)業(yè)利潤(rùn)率-115.1%-44.1%2.1%-16.5%-126.1%銷(xiāo)售凈利率-132.5%3.7%2.7%36.6%-126.1%總資產(chǎn)收益率-27.5%1.0%1.3%6.5%-6.8%凈資產(chǎn)收益率-455.4%10.2%11.2%34.3%-38.9%3殼4分遷析撥性質(zhì)復(fù)記核哀案愉例審恭計(jì)疲機(jī)漂構(gòu)上負(fù)扔責(zé)玩人科根礙據(jù)僑上斃述原分武析欄性書(shū)復(fù)壘核跑數(shù)繩據(jù)兔，啊得井出鏡以危下恨結(jié)扭論滲：（沿1立）第經(jīng)兵營(yíng)望活渡動(dòng)數(shù)現(xiàn)問(wèn)金倉(cāng)流竊量辦三沉年著連骨續(xù)雹為幟負(fù)害，滴說(shuō)舊明艙主近要源經(jīng)猶營(yíng)臭活追動(dòng)夾的娃現(xiàn)爛金瓶流遭量跌難乎以民維海持眾其哥支售出粥。唯企蘿業(yè)儉多澆年卻來(lái)悉都憲是蝴靠茫負(fù)封債階維繡持滲經(jīng)青營(yíng)釣所牢需喂要?jiǎng)俚拈熧Y句金密，哭隨燦時(shí)乖面渾臨權(quán)停淋產(chǎn)摩的次可生能坦。（棒2闊）昨資乘產(chǎn)鑼負(fù)農(nóng)債堅(jiān)率犯多妹年至來(lái)盤(pán)一析直屆較厭高厚，昏債夫務(wù)搶風(fēng)僵險(xiǎn)才大傘，茄隨帳時(shí)償可狹能革陷監(jiān)入負(fù)危笑機(jī)疼，銜存塘在種現(xiàn)匙金故支蠻付勾危泄機(jī)溉。（格3夠）眼企詳業(yè)深的均惡下存吧貨訴、阻應(yīng)沫收構(gòu)賬展款誕和姜其五他贈(zèng)應(yīng)取收息款狠比煌例菊較補(bǔ)大疾，法可哈能搶存練在塔潛跪虧綢和撥不江良艱資意產(chǎn)辦。（燃4宰）距從愈利釣潤(rùn)膏表糖中器看窯出窗，憂主著營(yíng)與業(yè)徐務(wù)旅收駝入善逐信年匯減溪少艦，援經(jīng)煤過(guò)祝分叔析茂，比盈冒利佩能欺力羅也書(shū)不芽好縣，胡主法營(yíng)雞業(yè)依務(wù)席基效本盾處挑于棕虧兩損禁狀姨態(tài)瘋。因衰此們，敢審懇計(jì)駛機(jī)額構(gòu)增負(fù)蛋責(zé)猶人抄初謠步扭判閃斷思該漁分劫公梨司晨已拘經(jīng)罷沒(méi)剪有源持魂續(xù)神經(jīng)舞營(yíng)眠能糕力倍。3取5分練析仆性雜復(fù)陰核范案尸例問(wèn)責(zé)：（鐘1貿(mào)）辱審槐計(jì)雕人到員還所欠做弄的腔上靠述胞分木析別性遙復(fù)棍核毛是寒否煮全娘面最？（益2承）堆審鏈計(jì)饅機(jī)超構(gòu)畜負(fù)遲責(zé)罩人展得騰出各的嫁二訂分圾公虹司路不卷能朵持等續(xù)漆經(jīng)默營(yíng)絨的弊結(jié)彩論蔽是雙否黨恰驢當(dāng)弊？3軟6分疊析歲性綿復(fù)竹核框案塑例參趴考青答萬(wàn)案喇：（趕1渣）湊不攤?cè)珎兠骖?。鵝只種限扣于妙會(huì)炕計(jì)掀信遍息芳和棚相粱對(duì)驗(yàn)比終率哨。（凡2蚊）發(fā)分套析斜性滋復(fù)墊核孩的堡結(jié)蠟論瞎只洋是成間蠢接醒證追據(jù)蜜，夫只咬能釘為茫其肉他汽審景計(jì)亦程青序丑的情安姓排神和粒為因獲膝取旦其魯他伏審呆計(jì)嬌證塊據(jù)適提最供母佐松證盡。貌是在總散體猜合問(wèn)理慚性嫩判慨?dāng)嗪?，梯不慎是藍(lán)被拔檢表查定時(shí)波事蔥項(xiàng)梅的耳準(zhǔn)卵確并值短。3纖7《弊內(nèi)笑部咬審堤計(jì)漆具伸體顛準(zhǔn)襖則飽第貓1徒8低號(hào)湖—軟—兔審份計(jì)雞抽尺樣》審著計(jì)幅抽疊樣3緊8審個(gè)計(jì)宣抽侮樣《醫(yī)內(nèi)稠部倒審幼計(jì)亞具源體燙準(zhǔn)微則末第頓1后8指號(hào)構(gòu)—哀—套審化計(jì)總抽辰樣》審仿計(jì)璃抽賣(mài)樣謎，父是限指唐內(nèi)痰部其審聞?dòng)?jì)融人釋員梁在蝦內(nèi)趣部稼審抓計(jì)嫂活侄動(dòng)尚中圾，鬧采點(diǎn)用累適肯當(dāng)公的憑抽散樣踏方旅法耍從理被蔬審條查鋼和斤評(píng)昆價(jià)榜的朵審晶計(jì)旨總始體缺中迷抽靜取碎一毫定肢數(shù)晚量拾有蠅代鄭表幕性秒的蹄樣續(xù)本拾進(jìn)逢行油測(cè)嚼試方，楚以歉樣授本巴審評(píng)查睡結(jié)胃果燥推慎斷鉆總層體球特挽征妄并夢(mèng)作雄出賽相跌應(yīng)咬結(jié)青論繁的丙過(guò)餅程償。審剛計(jì)暢抽軌樣群對(duì)魔控仇制殿測(cè)鏡試耐和博實(shí)脖質(zhì)私性過(guò)測(cè)由試距均蜜適煙用左。盯但剛并幕非拒所燥有勢(shì)的代審脾計(jì)約程表序酸都倘適牢用題抽癥樣陰方妙法叫。熔如如：詢頃問(wèn)觀片察分熔析桌性華復(fù)況核對(duì)織總鞋體癢需厭要獨(dú)詳妻細(xì)睡審選計(jì)灣的賢程付序?qū)疾幌?zhǔn)懲備秒進(jìn)輪行允測(cè)東試傳的們交狼易逗或秩賬水戶3各9抽粘樣返方儉案依莫據(jù)牧審劈燕計(jì)山目服標(biāo)勉制夕定。抽控樣爭(zhēng)方儀案主顛要悠包會(huì)括末下羅列朱內(nèi)翁容芽：審激計(jì)疾總拍體抄：審葛計(jì)報(bào)對(duì)吧象閃的喘各課個(gè)駕具獻(xiàn)體授單曉位都組咳成倘的謙整文體筐；抽與樣節(jié)單做位：構(gòu)聰成勇審硬計(jì)吐總炎體財(cái)?shù)哪箚沃慌猪?xiàng)甜目只；樣吐本：在慘抽撫樣們過(guò)核程暮中抓從臨審灣計(jì)御總視體梅中坊抽汁取汗的福部洽分盟單脈位外組汁成阿的匠整笛體攤；誤季差撕：指柏經(jīng)洋營(yíng)梨活鉛動(dòng)亂及字內(nèi)澡部悼控五制腫中質(zhì)存倍在炮的升差渡異臂或葵缺級(jí)陷乏；可凱容暑忍越誤割差嫌：內(nèi)纏部燙審護(hù)計(jì)盲人禾員淡所勵(lì)愿直意粗接積受杜的卡差凝異現(xiàn)或宗缺茫陷兇的搖最泳大色程章度鮮；預(yù)翅計(jì)壇總寒體袖誤釋差挖：內(nèi)紋部肉審逮計(jì)燦人旦員因預(yù)寒先米估月計(jì)島的譽(yù)審炮計(jì)采總印體效中菜差宏異寶或房誠(chéng)缺往陷去發(fā)漏生貪的荷概材率址；可亦靠為程概度遍：預(yù)玩計(jì)魂抽濱樣具結(jié)往果桃能后夠壞代食表鵲審經(jīng)計(jì)喂總鋪體申質(zhì)額量把特走征傅的惜概歷率唉；抽喇樣爭(zhēng)風(fēng)誓險(xiǎn)敬：內(nèi)雕部測(cè)審爭(zhēng)計(jì)降人關(guān)員擺依嚷?lián)B抽似樣傻結(jié)抄果碑得次出滾的艇結(jié)公論洞與設(shè)總赤體產(chǎn)特勁征銹不柿相掃符忌合喊的朽可奪能具性鋪；樣要本浮量袍：能沖夠各使屈內(nèi)昏部務(wù)審壺計(jì)溝人康員克對(duì)賣(mài)審鏟計(jì)作總萌體票作黨出茅審圾計(jì)拿結(jié)隔論決所售確系定門(mén)的時(shí)抽但樣中單獎(jiǎng)位副的暴數(shù)究量甩；其鄉(xiāng)豐他匙因梳素。4蓄0審儀計(jì)穗抽酸樣尋的掀程玻序?qū)徲?jì)項(xiàng)目和目標(biāo)抽樣總體對(duì)樣本執(zhí)行審計(jì)測(cè)試推斷總體特征抽取樣本評(píng)價(jià)樣本結(jié)果形成審計(jì)結(jié)論4申1抽毯樣略總戚體抽以樣障總市體誘：擬隱對(duì)構(gòu)其抄采戒用誤抽堪樣乳審默計(jì)竟方貨法充進(jìn)藝行源審和查顫的外抽鑰樣著對(duì)紗象幅的堆總脆體岸。嫁構(gòu)松成則審喬計(jì)歪總膚體妄的平單翠位龜項(xiàng)證目侮叫挖做塞“鬧抽節(jié)樣析單趕位隸”拘。確鴨定炸抽屑樣盤(pán)總烤體童的替原材則掀：相病關(guān)代性箏：抽原樣結(jié)總霸體吼與樣審經(jīng)計(jì)宮目監(jiān)標(biāo)妙相爪關(guān)完尊整店性呼：抽處樣阿總籠體灶的灶內(nèi)陡容義能也全案面披反亮映抹審戲計(jì)廈項(xiàng)飄目索的桶實(shí)稻際敢情駁況經(jīng)目濟(jì)件性挖：抽探樣稼總圍體蘭的興確逝定斜應(yīng)次符懲合翠成唐本爬效難益忽原輸則4謀2抽鉤樣使方項(xiàng)法統(tǒng)悔計(jì)惱抽金樣閣方灶法且—肚—丹隨斃機(jī)鋼抽積樣統(tǒng)歲計(jì)寸抽滑樣間是秩指傾以墊數(shù)雷理赴統(tǒng)便計(jì)極方棕法電為攏基拳礎(chǔ)夸，野按盟照屯隨枕機(jī)膊原布則億從亦總冊(cè)體六中格選驚取慘樣劃本給進(jìn)標(biāo)行嬸審濕查托，月并婚對(duì)巡壽總霸體盤(pán)特浸征糕進(jìn)兵行王推矮斷總的砍審叫計(jì)戚抽裁樣梢方凳法長(zhǎng)。（口1垂）倚屬融性洞抽效樣畢—幕—抽控羅制茫測(cè)斜試固誘定掀樣丙本伐量椅抽月樣發(fā)章現(xiàn)姻抽亞樣連陡續(xù)蚊抽釀樣接（絨停敵-揪走繡抽采樣蠶）（標(biāo)2恒）蔽變?cè)粤颗谐樯又s慧—架實(shí)騙質(zhì)槐性步測(cè)病試單盤(pán)位介均沈值它抽軋樣差謊異那估沒(méi)計(jì)當(dāng)抽貨樣貨禍幣糖單傅位抽抽師樣孫（虎概末率注規(guī)畢模踏比載率時(shí)抽腫樣待）非捉統(tǒng)會(huì)計(jì)嘉抽糊樣木方淺法厭—蛾—與判視斷朝抽唱樣非恢統(tǒng)彈計(jì)詠抽哀樣伐是膀?qū)徔嬗?jì)缸人株員宗根兩據(jù)頓自耐己焦的撕專(zhuān)炒業(yè)末判怪?jǐn)嗨湍?jīng)寬驗(yàn)意進(jìn)象行鎮(zhèn)抽矩樣策和怪推圈斷期總鴨體釣的籍方努法。4賴3樣相本尺量?jī)?nèi)忍部邪審巾計(jì)葛人虜員掃應(yīng)瞧根殼據(jù)宿以掛下噴因必素桶確滴定礙樣明本枯量劉：影響樣本量的因素樣本量審計(jì)總體越大越大可容忍誤差增大減少預(yù)計(jì)總體誤差增大增大抽樣風(fēng)險(xiǎn)越小越大可靠程度增大增大4避4樣踏本系的頑特臂征具柱有頑代掌表盜性糊，具乳有糞與鈴審橫計(jì)東總海體埋相金似變的累特掏征4脫5抽針樣值結(jié)背果溝的挑評(píng)戚價(jià)確定存在誤差的樣本對(duì)抽樣風(fēng)險(xiǎn)和非抽樣風(fēng)險(xiǎn)進(jìn)行評(píng)估推斷審計(jì)總體誤差確定審計(jì)總體特征抽樣風(fēng)險(xiǎn)非抽樣風(fēng)險(xiǎn)誤拒風(fēng)險(xiǎn)誤受風(fēng)險(xiǎn)增加樣本量適當(dāng)?shù)挠?jì)劃、指導(dǎo)和監(jiān)督如果：推斷誤差﹥可容忍誤差增加樣本量，或替代程序4像6抽晴樣臺(tái)結(jié)盲果庫(kù)的身評(píng)挑價(jià)抽憤樣踢風(fēng)特險(xiǎn)基是鉤由歌于秧抽未取感的暮樣敗本辟不貢能臭代鋼表綁總斤體備特溝征胸，小從湯而敏導(dǎo)枯致皆不餐恰第當(dāng)伙結(jié)海論懶所躲帶喇來(lái)笑的閉風(fēng)饞險(xiǎn)露。錯(cuò)許誤佳接喝受擊風(fēng)梯險(xiǎn)，裹是敞指顫樣杯本黑表急明泉審瘋計(jì)側(cè)項(xiàng)跨目花不耕存禮在等重謎大犁差倦異況或獻(xiàn)缺丹陷棍，錄而繭實(shí)敘際臥上躲卻哭存籃在逝著光重酸大俯差腳異浙或題缺牢陷匆的狡可鞠能床性著；—也—予效挑果錯(cuò)村誤感拒圈絕囑風(fēng)氧險(xiǎn)就，是握指割樣益本傾表睛明即審?qiáng)W計(jì)府項(xiàng)宗目庭存己在頓重扭大均差盡異區(qū)或晴缺瓦陷合，目而度實(shí)迷際擺上離并異沒(méi)恨有蓮存讀在炕重蠟大碎差嶼異紐奉或臟缺逐陷招的傭可莫能呼性捕?！埂獢傂史腔背楠?dú)樣的風(fēng)萄險(xiǎn)滴是懂由榜抽赴樣及之方外刑的濤其烤它抖因良素尊造久成處的稠風(fēng)閑險(xiǎn)。審塔計(jì)挑程屬序罷設(shè)績(jī)計(jì)虎及茶執(zhí)臉行嫩不選恰哥當(dāng)宋；抽晝樣詠過(guò)瓦程搶沒(méi)尺有南按肥照離規(guī)耽范柱程壘序來(lái)執(zhí)笨行志；樣穗本店審在查架結(jié)平果俘解松釋渣錯(cuò)覆誤愈。4泳7《蝦內(nèi)剪部臉審蠻計(jì)般具較體未準(zhǔn)謝則寺第丹4弟號(hào)割—掘—弟審括計(jì)越工忌作俗底盛稿巨》審嫂計(jì)桿工社作助底蛙稿4千8審沸計(jì)撈工炊作態(tài)底監(jiān)稿《雞內(nèi)粒部穿審言計(jì)佳具體體蝦準(zhǔn)貧則尸第撕4如號(hào)慰—雀—?dú)q審區(qū)計(jì)銜工返作翠底始稿功》審巷計(jì)肉工退作乞底摸稿嘩，概是曾指讓內(nèi)肅部備審錯(cuò)計(jì)毀人皇員許在架審費(fèi)計(jì)粉過(guò)悼程音中繼形閃成頸的座工縮慧作蛋記狡錄衛(wèi)，紐奉是匠聯(lián)歪系首審厘計(jì)每證坡?lián)篮椭駥徦嵊?jì)辭結(jié)植論繪的探橋綠梁聞。編悲制絕審每計(jì)落工按作申底壺稿件的寇目欺的展：（喬1吹）臘為語(yǔ)形預(yù)成傭?qū)徦矣?jì)兩報(bào)慶告輔提烈供依騾據(jù)；（列2虜）產(chǎn)說(shuō)恢明零審慶計(jì)塊目腰標(biāo)嬸的爺實(shí)快現(xiàn)李程中度責(zé)；（義3唯）諷為評(píng)幻玉價(jià)內(nèi)繞部螞審便計(jì)垃工偉作英質(zhì)識(shí)量園提劫供桂依麥據(jù)晝；（躬4縫）證賀實(shí)內(nèi)叫部柿審鉗計(jì)陷機(jī)蔽構(gòu)寸及田人籠員鋒是毅否偏遵飯循輸內(nèi)鑄部萍審丘計(jì)顯準(zhǔn)曉則蚊；（龜5敏）歲為有以矮后禁的擱審艱計(jì)袋工掙作摩提羽供祥參衰考暗；（之6箏）蚊提挪高池內(nèi)炕部可審柱計(jì)轉(zhuǎn)人黨員冶的搭專(zhuān)稈業(yè)緒素赴質(zhì)誤。4卻9審永計(jì)峰工擁作基底錦稿拉的切內(nèi)烏容審映計(jì)設(shè)工沈作煌底退稿膝主欲要趟包齡括擱以同下紀(jì)記苦錄餓：（1析）咐內(nèi)努部漢審餅計(jì)努通膜知元書(shū)勿、芬項(xiàng)太目伙審擠計(jì)清計(jì)四劃繭、泄審火計(jì)梅方忘案身及日其圍調(diào)毒整召的筑記促錄居；（脈2瘡）果審嚴(yán)計(jì)洪程壟序暈執(zhí)搬行酷過(guò)垃程型和吊結(jié)敘果弄的烘記素錄滲；（其3廣）預(yù)獲悠取穩(wěn)的紫各型種址類(lèi)誦型嗓審章計(jì)制證救據(jù)除的俘記遍錄悉；（弱4辨）素其亮他型與隙審培計(jì)驕?zhǔn)鹿庙?xiàng)啄有宣關(guān)窩的道記芬錄柳。會(huì)糞談興記琴錄隙和弦備闖忘食錄少；組咳織昨系鉗統(tǒng)記數(shù)耕據(jù)蜓；函懶證諒信昌件際和余陳獅述圣文缺件予；經(jīng)弄營(yíng)公政渣策桌和透財(cái)魯務(wù)貢政凈策宰；重除要紐奉的癢合刷同灰或療者只協(xié)共議邁的地副憂本剛。5時(shí)0審罪計(jì)爐工叮作扣底獲稿漲的揮分欺類(lèi)審計(jì)工作底稿內(nèi)容編制順序格式管理類(lèi)工作底稿業(yè)務(wù)類(lèi)工作底稿內(nèi)容分項(xiàng)目審計(jì)工作底稿匯總審計(jì)工作底稿審計(jì)日記調(diào)查類(lèi)審計(jì)工作底稿查賬類(lèi)審計(jì)工作底稿盤(pán)點(diǎn)類(lèi)審計(jì)工作底稿專(zhuān)項(xiàng)審計(jì)工作底稿專(zhuān)用審計(jì)工作底稿通用審計(jì)工作底稿5普1審堪計(jì)隙工拾作傍底回稿翁的俱構(gòu)金成款要?dú)W素審鞭計(jì)淘工勻作碼底棉稿顛應(yīng)噸載階明晝下及列沿事瘡項(xiàng)箱：（鑼1趕）升被糖審侄計(jì)青單粘位返的蹈名呈稱(chēng)鑼?zhuān)唬a2亦）蜜審姜計(jì)屆事耕項(xiàng)罵及突其賠期層間撇或蛋截鑰止或日拒期嬌；（籠3威）測(cè)審芳計(jì)象程科序微的新執(zhí)業(yè)行以過(guò)下程妨和遞執(zhí)蜻行溜結(jié)沿果卡記豆錄榨；（適4心）構(gòu)審友計(jì)敬結(jié)標(biāo)論五；（定5姿）忘執(zhí)爆行并人貞員梯姓株名跌和進(jìn)執(zhí)逐行愿日票期擔(dān)；（轟6聰）胡復(fù)壞核予人喬員鼠姓央名督、芽復(fù)弊核錦日秋期盲和今復(fù)竟核運(yùn)意挨見(jiàn)籌；（材7盆）建索立引胸號(hào)寧及吧頁(yè)聞次丈；（世8劉）兇審桑計(jì)掘標(biāo)長(zhǎng)識(shí)宅與恢其叮他普符屬號(hào)猜及校其結(jié)說(shuō)陸明前等。審冤計(jì)睜工仁作低底欺稿弱的昌形顯式個(gè)：境紙控質(zhì)紫、末磁工帶郊、壺磁遲盤(pán)虧、主膠棟片安或匹其艘他聽(tīng)有食效飯的戒信徑息蜜載磚體慈。疏無(wú)刻紙帥化放的業(yè)工練作絲式底墻稿坐應(yīng)征制跨作介備櫻份璃。5卷2還梁要形注鵲意凳什顯么孩？分屬級(jí)戴復(fù)脈核儲(chǔ)制描度。帥內(nèi)狐部槐審嘉計(jì)敢機(jī)浴構(gòu)半負(fù)造責(zé)忙人推對(duì)膀?qū)忁r(nóng)計(jì)況工慘作弟底估稿梢的堵復(fù)鈔核滾負(fù)扭完虎全共責(zé)輩任瘋。所丟有正權(quán)腐。審趙計(jì)材工由作敗底件稿隙歸車(chē)組辮織斤所桑有約，的由篇內(nèi)痛部借審?fù)?jì)挎機(jī)靈構(gòu)訂或輩組柔織淋內(nèi)右部按有孔關(guān)智部怕門(mén)勢(shì)保叢管洽。保哨密底。但句法忘院甜、昌檢保察和院慌和辛其滴他苗有彈權(quán)繩部塘門(mén)恒依憤法捷進(jìn)閉行站查鐵閱桶的塵除臂外金。5嶺3《偽內(nèi)則部北審仗計(jì)慮具湖體捉準(zhǔn)勝則徒第礎(chǔ)9軍號(hào)攻—票—質(zhì)內(nèi)律部懇審興計(jì)藏督劫導(dǎo)筑》內(nèi)員部刮審尚計(jì)嗓督付導(dǎo)5廊4內(nèi)煉部初審巷計(jì)堪督戲?qū)А囤w內(nèi)志部雀審跨計(jì)出具傅體節(jié)準(zhǔn)包則香第銜9娘號(hào)仿—戴—態(tài)內(nèi)垮部啊審賺計(jì)栗督鄰導(dǎo)解》督教導(dǎo)純，設(shè)是拳指秩內(nèi)酒部斯審物計(jì)界機(jī)畏構(gòu)奔負(fù)輪責(zé)并人幣和莫審亦計(jì)邀項(xiàng)床目油負(fù)塵責(zé)傅人徐對(duì)華實(shí)免施騙審憲計(jì)僑工泊作余的奏審時(shí)計(jì)尖人糞員顫所肉進(jìn)報(bào)行薦的擠監(jiān)運(yùn)督貫與銷(xiāo)指選導(dǎo)書(shū)。各項(xiàng)級(jí)兔督叉導(dǎo)對(duì)工剃作斜必菌須候采男用書(shū)他面嘉形造式工韻作精底襖稿救的凡分簡(jiǎn)級(jí)劈燕復(fù)呀核結(jié)制碼度才是顯內(nèi)弓部呢審謹(jǐn)計(jì)逐機(jī)剪構(gòu)曲的鴉一腳項(xiàng)獸重盟要臉的籮質(zhì)纖量遭控夾制雄制傍度摩。5腐5內(nèi)插部傘審懷計(jì)損督輸導(dǎo)內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)人和審計(jì)項(xiàng)目負(fù)責(zé)人實(shí)施審計(jì)工作的審計(jì)人員

內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)人對(duì)督導(dǎo)工作負(fù)主要責(zé)任。審計(jì)項(xiàng)目負(fù)責(zé)人負(fù)責(zé)審計(jì)現(xiàn)場(chǎng)的督導(dǎo)工作。對(duì)于重大或敏感的審計(jì)問(wèn)題，審計(jì)機(jī)構(gòu)負(fù)責(zé)人應(yīng)直接進(jìn)行督導(dǎo)。準(zhǔn)備階段：審計(jì)人員安排實(shí)施、終結(jié)階段：指導(dǎo)、監(jiān)督、復(fù)核、評(píng)價(jià)重要性原則謹(jǐn)慎性原則客觀性原則

記?。焊骷?jí)督導(dǎo)工作必須采用書(shū)面形式5板6內(nèi)暖部偉審矮計(jì)礦督宣導(dǎo)第等七自條圓在判督裕導(dǎo)趕工午作劫中妖，箱應(yīng)拜遵臭循屯重童要欄性派、掀謹(jǐn)蜂慎糕性和和伯客介觀嚼性嬌原法則掌。重染要殖性婆原除則：榆督撤導(dǎo)敬人逆員隨應(yīng)葡根辟據(jù)獄內(nèi)銳部兆審磚計(jì)絨人脖員更的淘知華識(shí)叫與墳技翻能鞭，脹以額及帝審哀計(jì)歌項(xiàng)舒目累的豬復(fù)攪雜咳性大，悶有重捕點(diǎn)地噸進(jìn)煤行杠督鍬導(dǎo)熱工區(qū)作押；專(zhuān)僻業(yè)畢水育平欄不議高甚或冬審孔計(jì)遍經(jīng)匪驗(yàn)理不吉夠鍬豐嚷富玩的燭內(nèi)爛審貝人堆員業(yè)削務(wù)繡復(fù)慌雜恢，眾需拾要撲較護(hù)多萍專(zhuān)轉(zhuǎn)業(yè)嚷判霞斷討的城審細(xì)計(jì)針項(xiàng)狗目關(guān)蔬系謙重監(jiān)大慚，術(shù)要捏重跟影朝響敲被宜審宅計(jì)館單泥位斯經(jīng)循營(yíng)繭活轟動(dòng)寶的憂審虹計(jì)尺項(xiàng)盾目謹(jǐn)遮慎矮性跨原申則：雙實(shí)盤(pán)施狀督附導(dǎo)疫時(shí)險(xiǎn)，扎應(yīng)親當(dāng)扎保薪持坊應(yīng)紛有社的鴿職便業(yè)睬謹(jǐn)杜慎哨，壟進(jìn)門(mén)行家合棕理招的皂專(zhuān)黑業(yè)狠判虛斷妙，敏減稿少沾審坐計(jì)送風(fēng)搶險(xiǎn)狂；重鼻大盟或怕者錢(qián)異見(jiàn)常它事刪項(xiàng)客享觀凱性魄原緞則：咬實(shí)獄施質(zhì)督鄭導(dǎo)擦?xí)r油，面必粱須恭以乖事量實(shí)板為迷依角據(jù)輔，會(huì)做欄到幸客賓觀洽公憂正啄。不自受庭任襯何憂利本益成沖握突嫩的征干依擾5煌7審啞計(jì)搭督積導(dǎo)惹的盡內(nèi)趁容戶與雖方妹法督肌導(dǎo)柴人錘員例應(yīng)狠確概保娛審牙計(jì)料人獎(jiǎng)員逃明耗確薄審伏計(jì)駐目瓶標(biāo)俘和冒審剖計(jì)趙責(zé)葡任預(yù)，遭并呢具枝有啞完違成柜審皮計(jì)敵項(xiàng)田目擴(kuò)所羽必薦需稠的錘知冠識(shí)何和料技昌能納。督烘導(dǎo)嫁人飽員弄應(yīng)天確抗保鈴審副計(jì)毅人曠員室了展解旅被玩審慈計(jì)睬單僚位秩的學(xué)業(yè)極務(wù)領(lǐng)性詳質(zhì)弊和飽需榆要安特金別蹈關(guān)斃注罰的疤重申大治經(jīng)飯營(yíng)犁問(wèn)筆題置，歐制號(hào)定云可墳行配的舟審貨計(jì)給方光案勒。督主導(dǎo)錘人者員梁應(yīng)霧確陽(yáng)認(rèn)奮審崗計(jì)肉人葬員噸按蹄批撓準(zhǔn)爺后俱的茅審鑄計(jì)惑方檢案舞實(shí)繁施蠟必疼要螞的召審流計(jì)皮程獲序弟，運(yùn)并定針澇對(duì)捆新意發(fā)湊現(xiàn)愧的決重沃要僻問(wèn)拒題走修賤訂肥審遍計(jì)料方狠案字。督火導(dǎo)民人閱員言應(yīng)復(fù)凡核午審梁計(jì)捷人栽員眠所召編隨工麻作格底紙稿的薪質(zhì)筍量嬌。督錫導(dǎo)遭人莖員銜應(yīng)拐確叛認(rèn)審杠計(jì)襖證舞據(jù)的篇充氣分鑰性兵、石相撇關(guān)爸性世及隱可套靠研性熟。督設(shè)導(dǎo)晉人貞員移應(yīng)市確終認(rèn)審垮計(jì)臘報(bào)銹告的周可興靠躁性無(wú)，虹審早計(jì)撈建么議拆的帳可脅行遲性棉。對(duì)趨被慌審詠計(jì)布單祖位強(qiáng)提衛(wèi)出酸的箱異護(hù)議洪，革督撥導(dǎo)勾人叛員扎應(yīng)貞進(jìn)福行桃核萬(wàn)實(shí)攻、活復(fù)廣查險(xiǎn)，辦并梳及岸時(shí)暴給斧予嬌答洗復(fù)鑒。督擊導(dǎo)監(jiān)人衛(wèi)員她應(yīng)都確茫認(rèn)洲審梯計(jì)浙目乘標(biāo)劉實(shí)洞現(xiàn)揉的寶情紗況訓(xùn)，沫確揀定諷是請(qǐng)否肺存槳在傾尚奶未攤解姜決種的此重艱要弱問(wèn)判題宇。督曾導(dǎo)陶人昨員松應(yīng)電確饒認(rèn)屢審欄計(jì)居人系員室遵等循粥內(nèi)嫁部機(jī)審昏計(jì)寨準(zhǔn)掀則暖的議情風(fēng)況貸。5餅8《蛋內(nèi)熱部你審險(xiǎn)計(jì)參具栽體斜準(zhǔn)劃則獅第俘1恭9瘦號(hào)位—東—辟內(nèi)目部熄審塑計(jì)棕質(zhì)梅量仆控谷制協(xié)》內(nèi)秒部揮審消計(jì)可質(zhì)催量撲控歲制5慮9內(nèi)束部艇審醬計(jì)峰質(zhì)陡量齊控巴制《挺內(nèi)皆部院審墾計(jì)類(lèi)具釋體級(jí)準(zhǔn)蝴則心第仁1飼9蹤蝶號(hào)充—忍—棋內(nèi)森部湖審挎計(jì)自質(zhì)咱量讓控紡制瓣》內(nèi)捧部孕審錦計(jì)墳質(zhì)厭量盼控雜制似，晚是定指按內(nèi)印部筑審朽計(jì)名機(jī)抓構(gòu)洲為盜確校保汁其繞審左計(jì)爸質(zhì)夸量毀符縱合鳥(niǎo)內(nèi)歪部爭(zhēng)審衰計(jì)丑準(zhǔn)個(gè)則木的偷要李求讓而藍(lán)制限定挎和彩執(zhí)獄行出的賓政垂策滔和耳程守序插。內(nèi)餃部戲?qū)徝粲?jì)度機(jī)趕構(gòu)襲是內(nèi)刃部捧審盆計(jì)裂控苦制儲(chǔ)質(zhì)乞量提的主美體內(nèi)霞部飽審親計(jì)病機(jī)踐構(gòu)典負(fù)污責(zé)斧人對(duì)片制浩定科并騎實(shí)羽施螺系鄉(xiāng)豐統(tǒng)規(guī)、蔽有慈效城的狂質(zhì)褲量今控剛制鼻政鐘策粒與朝程以序負(fù)炒總密體顆責(zé)扣任。6筍0內(nèi)滔部乘審?fù)掠?jì)潑質(zhì)觸量鏡控剛制瓣的內(nèi)階容內(nèi)部審計(jì)質(zhì)量控制內(nèi)部自我質(zhì)量控制內(nèi)部審計(jì)督導(dǎo)外部評(píng)價(jià)內(nèi)部審計(jì)機(jī)構(gòu)質(zhì)量控制內(nèi)部審計(jì)項(xiàng)目質(zhì)量控制內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)人和審計(jì)項(xiàng)目負(fù)責(zé)人實(shí)施內(nèi)部審計(jì)機(jī)構(gòu)負(fù)責(zé)確定外部審計(jì)機(jī)構(gòu)，并報(bào)批6腔1內(nèi)糞部騾審稀計(jì)翅質(zhì)弱量室控旱制巴的自固我慰控芹制內(nèi)部自我質(zhì)量控制內(nèi)部審計(jì)機(jī)構(gòu)質(zhì)量控制內(nèi)部審計(jì)項(xiàng)目質(zhì)量控制（1）遵守職業(yè)道德規(guī)范；（2）