院系：會(huì)計(jì)學(xué)院審計(jì)學(xué)Auditing7第七章審計(jì)計(jì)劃、審計(jì)重要性與審計(jì)風(fēng)險(xiǎn)1.了解初步業(yè)務(wù)活動(dòng)的目的和內(nèi)容；2．理解總體審計(jì)策略和具體審計(jì)計(jì)劃之間的關(guān)系；3．正確理解審計(jì)重要性的概念；4．掌握審計(jì)重要性的確定；5．理解審計(jì)風(fēng)險(xiǎn)的特點(diǎn)；6．明確審計(jì)重要性和審計(jì)風(fēng)險(xiǎn)之間的關(guān)系。本章學(xué)習(xí)要點(diǎn)開蜻展杏初災(zāi)步庫業(yè)襖務(wù)音活冶動(dòng)一走、轎計(jì)涉劃義審孝計(jì)籃工逐作鳳的晶步捕驟制僅定刊總展體覺審棄計(jì)陡策貼略制燒定押具章體普審稻計(jì)聞?dòng)?jì)或劃我仁們狐能回接真受老這驚個(gè)襲客交戶秘嗎?我敘們趨具副備赴獨(dú)程立漏性均嗎?我魂們現(xiàn)具因備浮專慶業(yè)視勝貪任迅能鉆力雄嗎?這挑個(gè)字客侮戶消具返備際良裙好恥信皂譽(yù)觸嗎?誰精是鉗財(cái)另務(wù)夾報(bào)塔表銹的狹使六用語者?（即一鉆）缺初口步怕業(yè)椒務(wù)戶活賠動(dòng)（1）渡確磨保世注替冊(cè)法會(huì)恨計(jì)弱師峰已跟具頑備揪執(zhí)昌行苦業(yè)呆務(wù)資所嗽需勻要褲的屢獨(dú)摟立紗性嚴(yán)和放專蝦業(yè)敲勝踐任遷能民力駐；（2）玻確度定刮不般存循在束因蜻管拖理寨層鼓誠佩信共問樹題航而辯影倉響敞注獨(dú)冊(cè)閣會(huì)漿計(jì)菠師不保械持塔該海項(xiàng)謙業(yè)徹務(wù)襪意仗愿版的懸情員況扭；（3）碧確阿保添與招被袖審靠計(jì)飲單糕位頂不菜存弊在廣對(duì)森業(yè)肥務(wù)澇約認(rèn)定暖條結(jié)款屑的愿誤瓶解欄。開腎展晚初姓步診業(yè)嫁務(wù)僚活蕩動(dòng)泄的裳目仙的總證體蠢審鋸計(jì)地策墳略垮用擁以礦確帆定叢審鞏計(jì)泳范述圍束、畏時(shí)鉗間陡和素方傳向禮，抬并恐指司導(dǎo)兄制酷定武具鼻體索審茫計(jì)爬計(jì)椅劃舊。總神體仁審肝計(jì)獻(xiàn)策須略鳳的善內(nèi)弱容請(qǐng)包銅括映：（1）師向薪具酷體非審介計(jì)蒼領(lǐng)仗域獵調(diào)語配扮的為資價(jià)源??；（2）軟向亂具賺體岔審某計(jì)致領(lǐng)特域嗓分銅配覽資尾源摸的怖數(shù)控量業(yè)；（3）點(diǎn)何席時(shí)課調(diào)素配開這條些夾資腎源邊；（4）躺如近何胃管哀理者、量指漏導(dǎo)濃、獄監(jiān)惡督造這貞些吐資南源蠅的撓利洪用盡。（伯二穩(wěn)）恥總擾體晨審擴(kuò)計(jì)符策鑄略具惕體停審嗚計(jì)舒計(jì)略劃逝比紹總酒體荷審餓計(jì)殖策齊略規(guī)更經(jīng)加秧詳猛細(xì)唉，考包齊括頁：（1）通風(fēng)治險(xiǎn)渡評(píng)柜估斧程參序（2）宮擬胞實(shí)皇施腦的吳進(jìn)舒一鉗步者審?qiáng)A計(jì)某程傍序（3）初擬殺實(shí)晉施缺的賠其秋他單審斑計(jì)破程兔序（崖三莊）總具購體系審宿計(jì)來計(jì)呈劃審漫計(jì)鉗重濃要鑄性杜的蠢含爛義坦：如古果祖一鐵項(xiàng)辯錯(cuò)皮報(bào)孩單刷獨(dú)體或淡連腥同灣其斜他秤錯(cuò)搜報(bào)載可臂能絨影從響謀財(cái)略務(wù)顆報(bào)愿表駝使早用壘者芒依槐據(jù)土財(cái)凝務(wù)乓報(bào)踢表黃做爛出遮的齡經(jīng)刊濟(jì)魄決魯策刑，某則議該雙項(xiàng)珠錯(cuò)押報(bào)斷是閑重哲大永的閱。二軌、嘴審寧計(jì)斯重?fù)芤嫘猿醢撞街鞔_搏定莊重綁要監(jiān)性苗水噴平重猜要皂性挽的膏應(yīng)蕉用鄭步兵驟將裁初磨步董確榴定爺?shù)臑a重鄰要伸性踏水辜平脹分褲配制到尺各觀賬岸戶游或應(yīng)交縣易確境認(rèn)趙并董推央斷拳各盾賬同戶網(wǎng)或綠交雄易劈燕的產(chǎn)錯(cuò)爽報(bào)跪總孔額匯辛總餃尚既未水更叛正偉錯(cuò)鳳報(bào)隙總盤金剝額評(píng)喝價(jià)康尚害未腿更平正分錯(cuò)地報(bào)蠅的基影葬響審愿計(jì)炭結(jié)睬束李階指段審宏計(jì)傍實(shí)遮施臺(tái)階氧段審船計(jì)均計(jì)傻劃腥階先段重規(guī)要釣性儉的障數(shù)本量鳳是蟲指炕重仿要吉性傅水彈平竿，底即井錯(cuò)究報(bào)痰金沉額寒的霸大買小追。注斯冊(cè)冷會(huì)磚計(jì)嫂師警應(yīng)羊當(dāng)?shù)瓤技蓱]財(cái)委務(wù)隨報(bào)河表猜層建次和展各珠類率交稀易躍、彈賬需戶災(zāi)余塌額字、共列歪報(bào)認(rèn)清定乎層鞭次的革重輕要孩性宮水識(shí)平舞。（全一刃）諒定婆量叼考晚慮奴重外要匠性1．堆財(cái)紫務(wù)貢報(bào)裹表襲層京次托的剝重貸要柄性圖水隱平確沫定園財(cái)虹務(wù)暈報(bào)育表憐層棗次行的泉重插要盛性側(cè)水?dāng)?shù)平績(jī)的鉗方烈法診是撲，奪先絲式選擁擇鍛一嘗個(gè)削恰吉當(dāng)吧的濁基潤準(zhǔn)妨，腎再辱選首用更適聞當(dāng)叢的批百鼠分伐比仇乘切以御該乳基愧準(zhǔn)佛，型從秩而蠶得狗出洪財(cái)揀務(wù)汽報(bào)今表湊層博次裝的蟻重援要乞性咬水回平錫。由而于醉銷傷售襯收郊入亞和插總少資秋產(chǎn)詢具糟有質(zhì)相遭對(duì)叛穩(wěn)全定糟性鏈，把經(jīng)暖常障將襲其姐用瀉作熱確濤定鐵計(jì)挖劃鍵重遇要狡性調(diào)水妄平逼的掠基舅準(zhǔn)通。表根眨據(jù)顫謹(jǐn)撓慎紅性翠原顛則勢(shì)，鹽涉?zhèn)z及向多奴個(gè)抄重接要暖性普水田平模時(shí)續(xù)，野應(yīng)襖該桐選堪擇硬最捧低舅的麗那激個(gè)慚。各歌類魄交弱易遷、甩賬蒙戶寶余鳥額桃、畜列家報(bào)方認(rèn)字定倦層習(xí)次圖的本重撇要荷性薪水舒平踩稱確為凳“林可販容尊忍賤錯(cuò)猶報(bào)不”別。它臣是杜在選不繡導(dǎo)這致質(zhì)財(cái)該務(wù)崖報(bào)灑表竿存懂在斥重尖大妖錯(cuò)漂報(bào)剖的基情瓣況去下井，握注劫冊(cè)細(xì)會(huì)肥計(jì)囑師潛對(duì)黑各在類英交殘易慎、妹賬雷戶劑余膀額窄、賢列慎報(bào)惕確鋤定還的喜可妨接輕受雜的準(zhǔn)最捧大限錯(cuò)斥報(bào)沉。2．擦認(rèn)灣定舅層郊次元的訪重吩要述性望水吼平①餐分夫配止法各雪類斗交皇易般、米賬外戶珠余瞇額育、瞎列密報(bào)哀認(rèn)父定到層淺次妙的深重即要卸性誰水樓平云之窮和替等桿于怖財(cái)較務(wù)義報(bào)妨表兔層描次智重脹要辯性頁水繪平妄。②不加分傾配勉法假還設(shè)塊財(cái)堡務(wù)筑報(bào)言表依層蜘次傷重司要秘性警水危平般為1搶0估0萬俗元予，橫應(yīng)橡收動(dòng)賬挪款鋸的替重榆要醒性步水體平劑為沉這歷一混金魚額磁的1象/放4，臟存柱貨杏為1般/恒5，馳則胖其塵重撒要沉性舌水徹平積分兵別將為2穩(wěn)5萬剃元濟(jì)和2勿0萬害元把。2．梢認(rèn)度定經(jīng)層運(yùn)次定的膚重病要行性若水浴平（匯二良）師定品性笑考飛慮棒重具要婚性錯(cuò)洞報(bào)這違兼反衣監(jiān)塵管籃要無求工或謹(jǐn)合約同驗(yàn)規(guī)武定錯(cuò)劃報(bào)偷掩魂蓋孕收艷益鉛趨戲勢(shì)錯(cuò)銳報(bào)閉導(dǎo)灣致撞管怎理納層栽報(bào)爹酬壁的博增位加錯(cuò)鋒報(bào)檢影駐響所財(cái)巴務(wù)調(diào)報(bào)歐表缸關(guān)倡鍵陸指搜標(biāo)1．繼匯牧總隱尚鮮未眉更忽正馳的損錯(cuò)搶報(bào)醫(yī)數(shù)（1）挎已否經(jīng)鳳識(shí)袍別銹的版具然體黨錯(cuò)葛報(bào)（2）朝推瞞斷識(shí)誤搞差（俘三壓）審露計(jì)死結(jié)側(cè)束合階共段泰評(píng)坊價(jià)客錯(cuò)距報(bào)旬的期影襲響應(yīng)敬收瞞賬傷款炭總幫體稱金沒額2怎0肅0做0萬液元術(shù)，C渾P通A抽墓查5刊0噸0萬夢(mèng)元隔的星樣符本限，研其麥中1親0通0萬限元槳的楚錯(cuò)言報(bào)況，撞則遷總員體承中笛錯(cuò)培報(bào)刻金堆額殺？2首.評(píng)距價(jià)蔥尚浩未濫更早正脂錯(cuò)游報(bào)狹數(shù)煮的替影坡響尚伍未辦更袖正暈錯(cuò)慎報(bào)駝數(shù)織與能財(cái)克務(wù)蔥報(bào)礙表輔層淹次啄的識(shí)重響要懂性徑水瓶平歷進(jìn)倦行搖比臺(tái)較:（1）淺尚似未區(qū)更謝正依錯(cuò)黑報(bào)踏數(shù)悅遠(yuǎn)瓶低振于寶重滾要灰性泳水螞平（2）幣尚劑未殘更硬正拖錯(cuò)愁報(bào)雖數(shù)否超崗過征重舞要亡性益水喪平（3）小尚螺未激更賢正袖錯(cuò)呀報(bào)把數(shù)蓮接玩近預(yù)重映要櫻性劍水旅平尚錄未深更胞正俊錯(cuò)萍報(bào)驗(yàn)匯蘭總維數(shù)餓對(duì)獲財(cái)愛務(wù)儲(chǔ)報(bào)竊表黎的渾影攜響刊不牙重假大捏，警注歸冊(cè)音會(huì)制計(jì)佛師她可賞以艙發(fā)洽表光無獲保括留敞意身見另的糧審厚計(jì)喝報(bào)惡告禁。（1）盈尚伯未摘更譽(yù)正智錯(cuò)睬報(bào)蘋數(shù)水遠(yuǎn)拾低政于糾重亂要消性鹽水軍平對(duì)吵財(cái)隨務(wù)崇報(bào)給表牲的傭影隔響包可傭能濤是艦重床大發(fā)的往，術(shù)注以冊(cè)誦會(huì)控計(jì)州師贊應(yīng)健當(dāng)猛考字慮棋通嬌過澆擴(kuò)值大漠審啞計(jì)垂程話序腿的揪范逗圍蜜或摘要煌求找管肢理旅層遷調(diào)灣整岔財(cái)北務(wù)保報(bào)衡表克。如款果眨管常理濾層碧拒驚絕軍調(diào)蛇整座財(cái)只務(wù)撿報(bào)斗表柄，畜并線且燙擴(kuò)羅大圣審正計(jì)憶程猾序也范效圍即的個(gè)結(jié)剩果許不在能跨使宣注借冊(cè)挽會(huì)代計(jì)角師疤認(rèn)寫為眠尚斧未蠟更智正濤錯(cuò)副報(bào)甲的椒匯涉總側(cè)數(shù)像不坡重欺大超，疼注瓜冊(cè)團(tuán)會(huì)拆計(jì)女師慚應(yīng)曾當(dāng)河考騰慮主出絡(luò)具辦非焰無外保殃留蠢意艘見燈的共審拉計(jì)孔報(bào)糖告論。（2）濟(jì)尚錦未禮更航正勤錯(cuò)政報(bào)搭數(shù)互超稿過日重蜓要其性櫻水揀平注歸冊(cè)仙會(huì)悔計(jì)渠師粒應(yīng)務(wù)當(dāng)搖考誰慮媽該教匯疫總禾數(shù)稀連渴同書尚隊(duì)未槐發(fā)赤現(xiàn)挪的兼錯(cuò)衫報(bào)塞是答否駕可羊能盾超蘿過忘重勤要子性閥水折平局，聯(lián)并歇考勞慮稈通恩過懲實(shí)改施煤追緒加雙的內(nèi)審端計(jì)滋程紋序茄，鳥或登要朱求劫管供理搏層奪調(diào)旨整島財(cái)材務(wù)絞報(bào)步表泊。（3）遭尚登未醒更背正倦錯(cuò)賣報(bào)似數(shù)迫接砌近閘重番要洋性謙水饅平審雙計(jì)顯風(fēng)橫險(xiǎn)到是放指憤財(cái)蠢務(wù)桿報(bào)罪表宜存舌在盲重況大注錯(cuò)重報(bào)院而怪注濱冊(cè)接會(huì)桐計(jì)內(nèi)師鑒發(fā)測(cè)表里不阻恰薦當(dāng)浙審賓計(jì)昏意飛見蜂的帝可煌能泄性棵。財(cái)采務(wù)脊報(bào)絕表硬審互計(jì)啄中仙，趴注殺冊(cè)厲會(huì)婦計(jì)茂師絨將駁審斃計(jì)疤風(fēng)適險(xiǎn)仿降悅至帆可佩接稅受供的春低艇水?dāng)R平零，熄合朱理零保率證脹所割審省計(jì)梨財(cái)險(xiǎn)務(wù)彼報(bào)酸表弓不縣含務(wù)有獻(xiàn)重陷大紫錯(cuò)枕報(bào)陸。合欣理研保叛證筐水騙平糊和藏可佩接牢受煎的投審竹計(jì)鞠風(fēng)細(xì)險(xiǎn)掘互互為按補(bǔ)陜數(shù)灑。三晶、濁審峽計(jì)蹈風(fēng)移險(xiǎn)C黎P廊A對(duì)亡所誰審捏財(cái)欄務(wù)率報(bào)拴表訪不拖存陜?cè)诼裰馗淮鬄㈠e(cuò)稈報(bào)西提廊供9倉5犬%的澡保鮮證烈水峰平椅，古則筒可泰接揮受功的酒審遙計(jì)攀風(fēng)床險(xiǎn)非為5產(chǎn)%。審情計(jì)憐風(fēng)揉險(xiǎn)械模駁型審階計(jì)滑風(fēng)德險(xiǎn)=重竿大素錯(cuò)胃報(bào)剛風(fēng)財(cái)險(xiǎn)×檢棵查曠風(fēng)瘦險(xiǎn)假命設(shè)歪針晝對(duì)怕某悄一蛛認(rèn)柳定股，判注讀冊(cè)叫會(huì)符計(jì)轟師岸將夜可陳接胸受賞的劃審牢計(jì)凡風(fēng)羊險(xiǎn)誕水晃平崗設(shè)膠定柜為5友%，公注昂冊(cè)屋會(huì)摘計(jì)傷師瞧實(shí)陰施供風(fēng)樂險(xiǎn)告評(píng)壺估酬程滿序船后僅將姥重桌大木錯(cuò)虜報(bào)代風(fēng)盞險(xiǎn)衣評(píng)重估秧為2奮5幟%，丙則決根廢據(jù)掛這漁一權(quán)模園型智，擁可鮮接售受輸?shù)牧訖z叔查辜風(fēng)帳險(xiǎn)鞭為2裳0異%。重耐大兇錯(cuò)排報(bào)增風(fēng)視險(xiǎn)潑是懂指袋財(cái)膠務(wù)政報(bào)不表剪在貪審數(shù)計(jì)番前歡存耗在淚重鎖大善錯(cuò)扭報(bào)疏的油可最能虹性禽。注簡(jiǎn)冊(cè)顯會(huì)顧計(jì)翁師府應(yīng)抵當(dāng)它從排財(cái)陶務(wù)趨報(bào)酬表股層屋次盜和社各膨類中交和易習(xí)、灶賬懇戶桿余殘額鳳、型列陣報(bào)校認(rèn)大定娃層攻次栗來榨評(píng)解估高重恭大噴錯(cuò)渣報(bào)吃風(fēng)扔險(xiǎn)鑼。前埋者杰與給財(cái)課務(wù)需報(bào)確表牢整霉體感廣吊泛咐相蠅關(guān)貫，擊進(jìn)墨而皆影慕響榴多猜項(xiàng)央認(rèn)孝定梨。后及者草只烈是分與呆特觸定攤的腥某文類坦交晃易丈、遙賬盯戶止余酷額瓦、老列叨報(bào)棟的到認(rèn)染定諒相描關(guān)井。（之一缺）莫重型大千錯(cuò)家報(bào)并風(fēng)迫險(xiǎn)檢谷查套風(fēng)愚險(xiǎn)膚是乘指四某晃一蜘認(rèn)斧定桿存啊在停錯(cuò)私報(bào)說，粥該雜錯(cuò)灶報(bào)愚單肝獨(dú)南或蘋連憂同優(yōu)其逮他棉錯(cuò)掉報(bào)廣是字重嚼大進(jìn)的循，仆但碎注崇冊(cè)淡會(huì)女計(jì)懸?guī)煼轿磩┠苁虐l(fā)框現(xiàn)茫這評(píng)種忍錯(cuò)從報(bào)珠的便可之能棋性染。注對(duì)冊(cè)忌會(huì)董計(jì)偶師讓應(yīng)壁當(dāng)檔合沾理彼設(shè)粘計(jì)北審巾計(jì)牽程青序制的耀性壺質(zhì)箏、止時(shí)聽間跪和惹范凡圍尋，輛并昆有照效醉執(zhí)杏行狹審勵(lì)計(jì)棚程南序京，淘以?？赜仓频z臭查棉風(fēng)霸險(xiǎn)羊。北由臉于妹注后冊(cè)以會(huì)鋪計(jì)洗師峽通奪常達(dá)并閉不晨對(duì)訪所述有窮的樣交習(xí)易惕、議賬脂戶壯余雷額很和快列險(xiǎn)報(bào)石進(jìn)匪行徐檢違查井，導(dǎo)以困及吹其梢他雀原閑因搭，恒檢識(shí)查丙風(fēng)隸險(xiǎn)深不依可半能圓降慚低羽為泳零帶。（懼二葛）戲檢愛查竊風(fēng)妖險(xiǎn)在莫既城定忌的蕉審?fù)坝?jì)蠢風(fēng)烘險(xiǎn)拒水患平城下幕，輛可味接笨受門的撓檢踏查枯風(fēng)榴險(xiǎn)禍水賄平爽與蛇認(rèn)裂定條層婆次串重練大遭錯(cuò)唐報(bào)秒風(fēng)吧險(xiǎn)峽的勁評(píng)漲估族結(jié)策果呈成憶反敬向院關(guān)房誠系焰。評(píng)阻估絞的它重友大杯錯(cuò)場(chǎng)報(bào)維風(fēng)榜險(xiǎn)串越贈(zèng)高豆，鏟可殿接項(xiàng)受烈的莫檢怖查扇風(fēng)掉險(xiǎn)尸越毀低恭；評(píng)疑估憂的蕉重懼大繩