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(lái)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(jiàn)，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？依監(jiān)據(jù)客與魂證院據(jù)陪比福較審告計(jì)獸證麥據(jù)德—撥—兔說(shuō)點(diǎn)明半事塔物膠是纖一雖種埋什致么觸樣肌狀冶況審竹計(jì)膚依茶據(jù)辟—言—特說(shuō)耕明響事諸物裁應(yīng)謎該軌是系一飼種少什凳么固樣響狀正況審備計(jì)鬧依艙據(jù)窮—督—艙是同衡臣量面審仔計(jì)斥客謀體幕的叮尺劍度溜，拒它剝所粒回霸答怒的脾問(wèn)剪題盼是評(píng)根智據(jù)趣什虛么委、便有派什粉么忙理蒸由誓做神出金這裁樣古的階判杰斷糕和賤決蜻定審千計(jì)瘋準(zhǔn)解則扭—亮—牧是壓審悟計(jì)斜人惰員葬的艷行杰為但指原南被，阿它芬所愉回但答膀的嘴問(wèn)竟題雖是胃如員何鋸進(jìn)瘦行嶄審尸計(jì)依野據(jù)岔與陷準(zhǔn)窄則素比塑較審女計(jì)聞依直據(jù)聾、木審抬計(jì)傍證耗據(jù)圍與國(guó)審圓計(jì)嬌準(zhǔn)潮則捏三砌者浩之叼間嘩什荒么累關(guān)寄系旺？三蹤蝶者孩關(guān)程系1編.修怎光樣冬進(jìn)李行筆審剛計(jì)暴，變要升按飯審琴計(jì)喊準(zhǔn)獄則鼓規(guī)浮定切辦惜；2砌.煉審天計(jì)授中惑確尸定賞了局什雙么留樣罵事壩實(shí)召，老要社有束審繼計(jì)俊證需據(jù)貌證漠實(shí)燙；3耳.庫(kù)為假什魚(yú)么蛛要景提鋪出煙這次樣軍的呢意染見(jiàn)偵和幅作幟出腔這仍樣壘的漏決賣定谷，覆要源有營(yíng)審艦計(jì)升依聰據(jù)詳。二朋.海審烏計(jì)低依件據(jù)亂的液分織類按模來(lái)孟源鳥(niǎo)分盯類外完部脈依援據(jù)內(nèi)紀(jì)部去依棒據(jù)按羨性煩質(zhì)農(nóng)分慈類法果律液、禾法特規(guī)規(guī)貪章隔制蝦度預(yù)牛算衰、默計(jì)營(yíng)劃陶、累合蝦同業(yè)諷務(wù)乒規(guī)愿范油、垃技維術(shù)頑經(jīng)內(nèi)濟(jì)先標(biāo)貸準(zhǔn)按渣衡些量瘡對(duì)急象歌分慮類財(cái)招務(wù)敞審用計(jì)蔑依愚據(jù)經(jīng)巨濟(jì)踏效矩益性審欠計(jì)聞依更據(jù)三浮.醋審景計(jì)活依鎮(zhèn)據(jù)胃的老特填征權(quán)澡威江性馳—戲—層剃次精性籮—誰(shuí)—地澡域星性岸—廢—時(shí)菠效袖性飽—臂—相栽關(guān)執(zhí)性柴—觀—第郊二帽節(jié)濱審除計(jì)料證么據(jù)一騰、蘇涵摧義腰、選作忍用1司、方涵嫩義2怖、治作郵用方促案意滋見(jiàn)嗚、和決閥定漿；經(jīng)尚濟(jì)圖責(zé)容任質(zhì)約量二、散審翁計(jì)強(qiáng)證疫據(jù)悶的咬種育類（殼一扔）匪、寶按璃形減態(tài)1祥、鄙實(shí)僻物怪證滲據(jù)丘：成局填限腔性2拘、催書(shū)奔面弄證成據(jù)腹：?jiǎn)T可蝦靠竭性3版、驕口和頭蕉證墾據(jù)會(huì)：酒特通征4脹、頓環(huán)些境罩證鐮據(jù)獅：（聾二紡）燦、非按擋來(lái)床源（霜1德）馬外術(shù)部架證浸據(jù)第跟三費(fèi)方能審號(hào)計(jì)熊人押?jiǎn)T第蟲(chóng)三浮方為留被蓬審婦單耽位審壩計(jì)幻玉人屋員豈；審新計(jì)戲人脂員野編裳制2河）嫩內(nèi)貝部瓜證聾據(jù)會(huì)妨計(jì)移記組錄意等管莊理鄭當(dāng)陵局裝聲瞎明狹書(shū)三晉、奏特公征充臣分氣性連：適垃當(dāng)糕性苦：（散一頓）熟、拿可廣靠后性含手義寧：判傷斷火標(biāo)機(jī)準(zhǔn)（雁正刃常畫(huà)情裕況途下蔥）：練叛習(xí)?。阂环⒆u(yù)注據(jù)冊(cè)性會(huì)王計(jì)斑師村執(zhí)藍(lán)行傘會(huì)芳計(jì)繡報(bào)距表緊審熊計(jì)延業(yè)占務(wù)憑獲尤取癥的己下頌列終審屢計(jì)堵證勞據(jù)種中枝，錫可奧靠搜性個(gè)最允強(qiáng)值的核證隊(duì)據(jù)糠是購(gòu)：A依、購(gòu)垃貨腰發(fā)縫票B皂、銷鄉(xiāng)豐貨釣發(fā)出票壩存叔根C漸、采肯購(gòu)到定憤貨代單佳副狹本D批、應(yīng)習(xí)收寬帳大款鉆函徹證絞回稍函二縱、勸某裝審遣計(jì)鑰局斧派湯出悟?qū)徰?jì)色組仗對(duì)盾某連企楊業(yè)環(huán)進(jìn)左行唱審食計(jì)攏。繼審鳳計(jì)慨時(shí)界發(fā)從現(xiàn)淚該敢企哨業(yè)麻內(nèi)閑部矮控瘦制快制完度蔽具鏈有殘嚴(yán)論重辜缺亭陷蒼。目在譽(yù)對(duì)酸該挪企紋業(yè)伙的散審爛計(jì)未過(guò)軍程傾中漆，冠審鍵計(jì)同組省獲株取植了顯以獵下葡審榮計(jì)質(zhì)證乞據(jù)旱：1、勿銷災(zāi)貨掃發(fā)插票逼副抬本2、剩審綱計(jì)爸人突員湊監(jiān)饞盤(pán)裹被芽審庸計(jì)擇單盾位向的孫存續(xù)貨掀形棒成陳的疼監(jiān)發(fā)盤(pán)恨記爺錄3、斜律洪師挽提纏供交的千證晚明歇書(shū)4、戀管饞理付當(dāng)去局檢提劍供嗚的轎聲抖明邀書(shū)5逗、腳購(gòu)酒貨撈發(fā)早票師的均副之本6、開(kāi)會(huì)歲計(jì)誰(shuí)記抗錄7、悔審裹計(jì)冒人沉員圣對(duì)盛照礙行裙業(yè)陪平笨均晚水暢平符對(duì)而成曠本比變考化術(shù)趨壟勢(shì)態(tài)的弊分沾析8倉(cāng)、第發(fā)挺料抄匯夠總付表9陽(yáng)、笛應(yīng)條收肆賬飾款服函水證征回鞭函1鉆0升、狠電建腦殲打陰印螺出木來(lái)毅的組費(fèi)脅用勇明壟細(xì)尋表1幅1讀、策銀置行毅對(duì)喇賬妄單1半2營(yíng)、師口鎮(zhèn)頭博證棵據(jù)要糾求揉：幟請(qǐng)氧判浪斷毫審哈計(jì)凡組租是鏟否限可胸以中依塘賴鵝上摘述丹審亮計(jì)右證宰據(jù)瞇，從并冊(cè)說(shuō)疲明市理憂由容。三物、厲下謙列膠那活組豎證險(xiǎn)據(jù)傭更快可州靠區(qū)，哈說(shuō)鼓明左理奶由萬(wàn)。1拍、被傅審想計(jì)陵單關(guān)位特管暖理古當(dāng)汗局潤(rùn)聲瞧明蝦書(shū)旗與腿律斗師慮聲激明雖書(shū)2得、審揚(yáng)計(jì)槽人什員買盤(pán)袋點(diǎn)痰存他貨待的論記昏錄堆與餓客裳戶束自蚊編我的北存子貨目盤(pán)姓點(diǎn)寧表3赤、老電震腦甘打燃印捷的訴應(yīng)惱收蕩帳匆款簽明職細(xì)姥帳錄與仇應(yīng)室收雨帳后款財(cái)函需證阿回竭函（濕二畝）糟、掩相尿關(guān)尋性（府三鍵）仿、奶充洞分綁性四醬、葬下銅列恰各蹲項(xiàng)蝦中凝，籃能地夠厭幫刑助正注覽冊(cè)猶會(huì)甚計(jì)凳師逢判挽斷得審儉計(jì)籮證阿據(jù)袋是世否產(chǎn)充賞分薯的許因掃素矛是運(yùn)：1羨、國(guó)審蠻計(jì)徹風(fēng)很險(xiǎn)2退、來(lái)項(xiàng)邀目事性斬質(zhì)3卷、敘內(nèi)駱控偷強(qiáng)進(jìn)弱4斧、倚具挑體骨審時(shí)計(jì)債項(xiàng)比目桐的韻重?fù)嵋獡p程比度5列、瞧審調(diào)計(jì)拿人輩員流的年經(jīng)屠驗(yàn)6晴、黨發(fā)東現(xiàn)麥錯(cuò)激弊7譽(yù)、淺證趴據(jù)捆獲桐取均途寸徑第智三贊節(jié)賀、樓審昆計(jì)拳工諸作堆底鞠稿一叨、蹄含她義坦與期取里得久方詳式（扭一軍）爽含刑義審是計(jì)微證傳據(jù)取的傻載赴體鏡，鐘是枯審誕計(jì)齊人河員芽在懷執(zhí)回行曲審戚計(jì)升業(yè)旅務(wù)連過(guò)狠程禁中棍形皇成媽的側(cè)全圣部株審雹計(jì)狂工漫作拳記餐錄伴和怠獲砌取秋的踐資靈料蠢。第撤三固節(jié)慌、剝審棒計(jì)弱工獄作車底檔稿一能、唐含頂義火與生取剛得葛方鑒式（贏二運(yùn)）辨獲舟取籠方銀式1陜、蜂編賭制2漿、目取社得二型、述作勤用結(jié)腎論閘、蹤蝶意略見(jiàn)尿的晉依寒據(jù)評(píng)曬價(jià)老專麻業(yè)計(jì)能拾力背，統(tǒng)明象確搬責(zé)澇任辨的好依宋據(jù)是纏審肌計(jì)色質(zhì)鴨量迫控倒制壟、獎(jiǎng)監(jiān)助督鹿的魂基擦礎(chǔ)備滑查叼作督用三陡、粉審丹計(jì)枕工亂作錢底襯稿守的容分充類按糖工染作容階雁段芽分審浙計(jì)促計(jì)趴劃鴨階版段屢工出作秀底信稿審持計(jì)稅實(shí)求施彈階擱段濟(jì)工榜作被底碗稿審籌計(jì)區(qū)報(bào)程告擔(dān)階料段胡工量作窗底苦稿按粗性乘質(zhì)握和氧作蜂用炕分綜布合屬類想工緒作松底夢(mèng)稿業(yè)厲務(wù)啦類齡工褲作模底撓稿備望查散類快工貝作河底暮稿審遙計(jì)貿(mào)計(jì)鬧劃委和乒審沾計(jì)擇報(bào)相告先階費(fèi)段實(shí)民施瞧階野段審永計(jì)造過(guò)喝程唱中慶形粘成、木僅仰有備呼查作孤用練蕩習(xí)臘、毛下個(gè)列柔審伯計(jì)龜工影作傅底關(guān)稿濃中漆屬衫于擾業(yè)喉務(wù)順類授工改作見(jiàn)底遼稿爸的層有悼：1海、猴企也業(yè)各營(yíng)遷業(yè)東執(zhí)酒照2弊、塔審易計(jì)候調(diào)現(xiàn)整磨分逮錄音匯疾總蟲(chóng)表3禽、擊會(huì)擠計(jì)復(fù)報(bào)燈告追未變審框定柔稿4扯、察符衫合華性的測(cè)米試育時(shí)蠢形雜成懷的浙工選作慕底驢稿5追、求審除計(jì)塔業(yè)賣務(wù)飛約育定延書(shū)6堂、府企擠業(yè)貴章澡程達(dá)復(fù)嚇印沉件7漂、酷停缸-肢走糊抽箭樣醉決桃策齒表四飾、升審吵計(jì)榆工川作方底齡稿更基時(shí)本慶格拋式索凈引寨號(hào)興：依金白額司單煮位處：斬共售頁(yè)包第撕頁(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(guò)程記錄 審計(jì)結(jié)論 審計(jì)人員 編制日期復(fù)核意見(jiàn)復(fù)核人員復(fù)核日期案疏例貍：1權(quán)、藍(lán)達(dá)天化會(huì)骨計(jì)獲師跟事投務(wù)奸所斃的虹審紙計(jì)蜻人馬員矩李稻小信華儀，登王衣政隔（與李岸小去華叔為下審舍計(jì)悅項(xiàng)宋目標(biāo)復(fù)為責(zé)座人懲）瓣于童2厲0土1鎖0吊年冤3像月殃1畝1梯日壺進(jìn)適駐馳北座極壩股煌份噸有級(jí)限報(bào)公扒司拉，體對(duì)緣瑞北古極蘿公哪司戲2抗0僚0添9穿年割度看財(cái)管務(wù)講報(bào)該告墨進(jìn)菊行翠審閉計(jì)完。乳對(duì)臉銀請(qǐng)行怎存蒜款喊進(jìn)添行擠審狗計(jì)技，緞當(dāng)怕抽謊查劇2埋0抗0豪9糾年宰6覽月誼份津的洗有偉關(guān)章資才料畝時(shí)挪，暑發(fā)滴現(xiàn)險(xiǎn)如伯下反情欺況寨：剃6宅月耽3港0教日柏的攪銀恒行派存菊款始日痕記兵帳倚帳她面犬余壺額忘是圈1倡5謙6異，狹4寄5搬3施元詞，煙開(kāi)荒戶涌銀夏行委送磨來(lái)貓的斤對(duì)互帳國(guó)單悶中衡銀廣行意存露款霸余厘額駁是鄰1開(kāi)3闊6斃，境0贈(zèng)2衡7范元伏，冊(cè)經(jīng)析查球發(fā)腔現(xiàn)籃以血下份幾耳筆失未跨達(dá)汁帳孔項(xiàng)謊：（盆1付）著、滾6濃月娛2規(guī)8恥日烤，庸公廚司圍開(kāi)木出渡現(xiàn)訂金摸支姿票席一底張浪，沒(méi)計(jì)許8帥0先0夕元業(yè)，縣公識(shí)司將已胸減愁少味存趣款截，榴銀慰行迅尚數(shù)未甚入躺帳亞；（譯2欄）暈、墨6浸月上2蹈9澆日寫(xiě)，延委浪托挖銀男行靈收蜂款兩3擔(dān)4韻0昌0度元高，扣銀周行蛙已杜入正該界企依業(yè)歐帳芝；頭收乖款談通吸知士單消尚坦未共到大達(dá)倒公羽司源；（釋3框）度、底6治月白3配0銀日挖，魂公埋司綁收機(jī)到御外辨單端位膚的各轉(zhuǎn)結(jié)帳軟支模票哪一辱張蓬，湖記寄1肌8挑0梅0練元飛，孝公揭司罷已冒增羞加鄭存晶款嘩，益銀腳行元尚聽(tīng)未脆入季帳述；（極4敞）己、屋6宅月軍3填0王日恥，色銀鴨行氣已堆代讓付互公舟司功水債費(fèi)懷2遙6路0慘0掀元煙，能銀修行攻已排入輩該具公霧司湯帳片戶腰，大付企款虹通趟知搏單拴尚卷未老到控達(dá)籃公討司北；要厚求弱：萌根歸據(jù)眉上賺述蛋未遙達(dá)丹帳拾項(xiàng)逐，羽編季制寶銀炎行傍存條款濃工廈作遼底己稿仆。唐（袖編燭號(hào)區(qū)為A支2始，姜3月稍1季2德日婆編豪制前，銹3萄月慎1詳3狡日侵復(fù)臟核嘗，網(wǎng)沒(méi)間有曠異醒議爽)假秧定彎銀舞行醬帳暗單喝中中所頸列雹銀將行跑存疤款腦余乖額灰正澇確填無(wú)乘誤柿，掏請(qǐng)裁問(wèn)斤編振制初銀望行名存概款醋余軍額辛調(diào)誘節(jié)善表跌工宰作昏底規(guī)稿雜時(shí)池發(fā)仆現(xiàn)墾的餐錯(cuò)使誤膽金姐額沿是侄多袍少榨？導(dǎo)6炕月愉3突0攝日鬼公漸司捎銀撕行狼存乒款堂日旗記電帳鹽帳唇面糊的懂正偷確遵余磨額儲(chǔ)是咱多誰(shuí)少捎？靜編崇制炒該洋工光作毀底垂稿膽。銀歉行模存罩款鼻余踩額嘉調(diào)貴節(jié)彼表單咸位毀：康單靈位狗：恨元項(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)后的存款余額五卸、拖復(fù)旨核（班一敲）災(zāi)復(fù)逐核“義三撓級(jí)濤復(fù)村核畫(huà)制毛度租”項(xiàng)筒目娘負(fù)蛙責(zé)怨人詳撒細(xì)炸復(fù)肥核部紐奉門(mén)期負(fù)練責(zé)來(lái)人審籮計(jì)掙組悟織程負(fù)則責(zé)枯人（科主匙任工會(huì)戲計(jì)戲師練）一弱般康復(fù)聽(tīng)核重惹點(diǎn)嘩復(fù)連核練子習(xí)餅、閣會(huì)忙計(jì)昌師攏事互物脖接集受就委漠托鄰對(duì)吸甲劣企掙業(yè)塌進(jìn)銀行倉(cāng)審著計(jì)腔所損形吹成疑的貿(mào)審哪計(jì)蒙工露作臥底其稿芝，染其顧所血有縮慧權(quán)偷應(yīng)癢歸劈燕屬殊于忌（騾）歐：1鏡、雅會(huì)醉計(jì)年師墨事微務(wù)鋤所2幻玉、紹甲啦企罵業(yè)3頑、演進(jìn)臣行泥審點(diǎn)計(jì)繞的蠅注杜冊(cè)熔會(huì)會(huì)計(jì)饞師4桂、查委兄托易單腥位練地習(xí)妥、蜂下純列案各恥項(xiàng)表中狂屬謠于繩泄?jié)嵚队畋欢鴮彏V計(jì)千單鵲位務(wù)商夜業(yè)拾秘碼密摟的擺是短：1劇、檢未途經(jīng)筐委鄰?fù)辛舜渫埔夥e，畜允鍵許仗法按院抽查持閱倆有非關(guān)固審刺計(jì)臨工樂(lè)作避底譽(yù)稿2希、沙未消經(jīng)懷委掘托雅人除同花意濤，助允侍許麻檢斃查杯院歸查太閱細(xì)有祝關(guān)仍審細(xì)計(jì)爬工央作厭底無(wú)稿3舉、驅(qū)未關(guān)經(jīng)喬委腦托沸人盾同辜意蓄，康允腔許際注您冊(cè)燭會(huì)佛計(jì)完師架協(xié)值會(huì)虛查厚閱型有蔑關(guān)留審欄計(jì)血工騾作廟底避稿4疫、直未蝦經(jīng)拔委岸托他人醋同它意殲，參允宅許惰審膚計(jì)罪其秧母近公臭司悅的保注配冊(cè)絡(luò)會(huì)從計(jì)產(chǎn)師逢調(diào)躺閱黑審嫩計(jì)擁工弊作虜?shù)总壐灏赣衫?廁9構(gòu)9本9軟年剃1勇2拜月絞3層1右日錘，顫助絮理哥人事員小筋張期按萬(wàn)照注楊冊(cè)村會(huì)葵計(jì)彈師王槍林的叼要芳求枯，養(yǎng)前嬌去廣枕生膊公蝕司驗(yàn)迷證黃存恩貨垂的茂帳宗面攀余倒額誰(shuí)。巾在期盤(pán)但點(diǎn)級(jí)前串，罵小悟張棚在呢過(guò)張道南上竿聽(tīng)岸幾貨個(gè)濤工強(qiáng)人葬議戀論敏，更得樣知愈存緩貨種中匆可稀能合存更在身不柴少稀無(wú)枕法馳出草售題的駱變屑質(zhì)紙產(chǎn)良品友。詳對(duì)崇此贊，附小恥張僻對(duì)舟存抹貨橡進(jìn)疤行除實(shí)朝地畝抽肢點(diǎn)只，矛表鍛明款存記貨珍數(shù)青量陜合差理綢，拜收糾發(fā)宏也碧較詳為仙有壯序戰(zhàn)。賣由勒于策該愚產(chǎn)摘品誤技摔術(shù)在含益量騙高忘，清小今張切無(wú)幻玉法儲(chǔ)鑒乖別慨出席存群貨買中塘是梨否顫有字變址質(zhì)筒產(chǎn)厘品陪，禿于糧是想，壟他叫不城得根不鹽詢運(yùn)問(wèn)歡該舍公緣瑞司籃得存錫貨拋部刪高賢級(jí)你主掌管。愚高泡級(jí)僵主吉管身的奴答伸復(fù)晉是都，徒該勁產(chǎn)挑品遇絕縫無(wú)演質(zhì)警量懲問(wèn)京題達(dá)。小雜張年在磁盤(pán)尾點(diǎn)扔結(jié)斯束凈后木，漫開(kāi)眾始?jí)|編烈制役工峽作詠底碎稿壓。在極備墨注遮中擔(dān)，生小蕩張尋將割聽(tīng)蔬說(shuō)鼻有骨變看質(zhì)鹿產(chǎn)維品誘的石事帽填饑入其僵中怒，并聰建具議蹤蝶在誘下治階稼段鄰的爬存朱貨趣審贏計(jì)訪過(guò)侮程坊中無(wú)，聰應(yīng)尋特仆別淋注間意兔是密否頁(yè)存庫(kù)在背變尾質(zhì)笨產(chǎn)聚品。旺王賭林角在主復(fù)渠核連工巾作挎底戰(zhàn)稿例時(shí)拾，謊再接一沙次四向搖小邊張旬詳愉細(xì)渣了命解傷情室況廈，轎并博召軍工互人樣前枝來(lái)塑詢誼問(wèn)負(fù)，剩但閱工信人拿否酸認(rèn)幟此昏事要。意于沉是宴，燭王促林廈與品存依貨畫(huà)部議高狹級(jí)旱主應(yīng)管酬商那討近后哪，逃得蹄出風(fēng)結(jié)器論攝，夸認(rèn)映為援“存礙貨邁價(jià)玩值基公站允糟且泰均西可魂出踐售巾”。漫底唉稿菜復(fù)只核芳后蠅，背王故林戰(zhàn)在備辱注臉欄影后四填殼寫(xiě)姓了母“莊變潑質(zhì)僵產(chǎn)默品般