第十章審計(jì)報(bào)告

第十章審計(jì)報(bào)告本章重難點(diǎn)：了解審計(jì)報(bào)告的種類；掌握審計(jì)報(bào)告的基本內(nèi)容，簽發(fā)不同意見審計(jì)報(bào)告的條件要求以及不同意見審計(jì)報(bào)告的編制。第一節(jié)審計(jì)報(bào)告概述一、審計(jì)報(bào)告含義審計(jì)報(bào)告是指注冊(cè)會(huì)計(jì)師根據(jù)中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定，在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)被審計(jì)單位財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見的書面文件。1.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行審計(jì)工作。2.注冊(cè)會(huì)計(jì)師在實(shí)施審計(jì)工作的基礎(chǔ)上才能出具審計(jì)報(bào)告。3.注冊(cè)會(huì)計(jì)師通過(guò)對(duì)財(cái)務(wù)報(bào)表發(fā)表意見履行業(yè)務(wù)約定書約定的責(zé)任。4.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)以書面形式出具審計(jì)報(bào)告。二、審計(jì)報(bào)告的特征1盤.按澆審瓜計(jì)司報(bào)吧告坡格村式植和銷措謹(jǐn)辭位的蔑規(guī)粗范蔽性貿(mào)，汪分夾為姑標(biāo)牛準(zhǔn)文審訊計(jì)習(xí)報(bào)居告麗和宗非格標(biāo)鈔準(zhǔn)兇審聞?dòng)?jì)額報(bào)誦告枯。當(dāng)腎注蜜冊(cè)胳會(huì)臺(tái)計(jì)止師互出紫具遺的設(shè)無(wú)刑保軌留焦意蹤蝶見粒的滔審兄計(jì)技報(bào)愿告楊不蛾附田加洽說(shuō)要明喊段抬、夠強(qiáng)全調(diào)平事公項(xiàng)糟段撕或牢任晃何挨修京飾觀性銳用瓶語(yǔ)較時(shí)諷，吩該鵝報(bào)憤告覆稱偶為歇標(biāo)晚準(zhǔn)務(wù)審弟計(jì)交報(bào)爹告掛。非救標(biāo)鞏準(zhǔn)也審寄計(jì)板報(bào)冶告喇，鮮是愁指愉標(biāo)宰準(zhǔn)西審康計(jì)揪報(bào)裁告懶以譯外晚的內(nèi)其犁他半審壩計(jì)雙報(bào)益告巡壽。三覺、格審品計(jì)欲報(bào)需告舉類徹型2看.注騾冊(cè)勢(shì)會(huì)購(gòu)計(jì)租師駕最變終莖提能供激的姑審烏計(jì)鑒報(bào)吼告估類解型晶只米有夢(mèng)五涌種拍，濟(jì)見危圖1讀0萌-揮1。（1）邁標(biāo)遵準(zhǔn)枯審儉計(jì)嗚報(bào)燭告（2）妻帶旅強(qiáng)繭調(diào)餓事燈項(xiàng)橡段摘無(wú)推保鋪留答意李見響的枕審銹計(jì)企報(bào)合告（3）聞?？嗔籼埔庖\見脂的堪審顏計(jì)自報(bào)律告（4）唱否嗓定祝意蘿見恰的拒審狹計(jì)卷報(bào)舍告（5）卻無(wú)漲法劇表重示賓意污見琴的甚審銅計(jì)宗報(bào)妹告三謀、票審陜計(jì)汁報(bào)佛告枕類恨型標(biāo)奪準(zhǔn)蔑審貓計(jì)鋪報(bào)碌告審凡計(jì)惜報(bào)懷告武帶自強(qiáng)摧調(diào)搜事哪項(xiàng)辣段彩無(wú)敏?？淞魠⒁饨阋姼诺哪箞?bào)侮告非效標(biāo)幟準(zhǔn)貫審暑計(jì)叮報(bào)年告保搞留減意紋見化審劈燕計(jì)侮報(bào)秘告非競(jìng)無(wú)蘇保稅留法意毛見審缺計(jì)去報(bào)飲告煉否調(diào)定槐意儲(chǔ)見狗審授計(jì)卡報(bào)歪告無(wú)偽法席表無(wú)示蹦意決見梨審好計(jì)雄報(bào)翻告圖1班0率-虧1審骨計(jì)草報(bào)技告販的技五準(zhǔn)種寺分調(diào)類第疾二籍節(jié)赤審粉計(jì)舟報(bào)叼告輕的聽基社本鴿內(nèi)睬容一咳、朵標(biāo)睡準(zhǔn)外審?fù)赣?jì)繳報(bào)民告捏的疾九粱個(gè)專最骨基渴本帶要惜素審目計(jì)刷報(bào)脆告伸應(yīng)捧當(dāng)健包貞括匪下辦列電要字素犧：（1）移標(biāo)樓題泡；（2）支收譽(yù)件巷人欣；（3）命引澇言加段逗；（4）隨管椒理溉層迫對(duì)煉財(cái)餃務(wù)備報(bào)翅表旱的增責(zé)禮任節(jié)段悉；（5）愿注韻冊(cè)粒會(huì)搏計(jì)微師確的疊責(zé)壘任賺段塑；（6）艘審訓(xùn)計(jì)典意帳見區(qū)段屆；（7）展注濕冊(cè)趨會(huì)嘗計(jì)祝師浴的中簽裹名羨和肚蓋避章掏；（8）株會(huì)霜計(jì)美師毛事烏務(wù)郊所鼠的祥名璃稱肚、菜地欺址謎及崖蓋騰章碎；（9）呼報(bào)帽告夜日領(lǐng)期窄。審企計(jì)架報(bào)某告刊（1患—標(biāo)湯題）A霧B獻(xiàn)C股圖份訴有引限拆公仇司善全待體游股隔東售：蔑（2敞—收循件智人）我塌們織審府計(jì)不了密后唐附屬的A疊B腰C股叨份阿有誓限蒙公搏司丹（漫以過(guò)下妹簡(jiǎn)曉稱A中B伸C公賽司丟）毯財(cái)獵務(wù)狗報(bào)桂表揭，豈包晌括修③2懲0雄×枕1年1輸2月3勒1日雅的紹①務(wù)資執(zhí)產(chǎn)祥負(fù)柜債模表已，2翁0戀×品1年旱度桑的胡利漿潤(rùn)煮表須、庫(kù)股秒東絹權(quán)灶益酷變億動(dòng)寫表予和落現(xiàn)處金雪流晉量騙表的以吊及該②氏財(cái)血?jiǎng)?wù)踐報(bào)倘表朋附辮注紀(jì)。略（3挖—引緣瑞言掃段）（架一吼）諸管般理正層毛對(duì)疫財(cái)撿務(wù)犧報(bào)齒表師的扯責(zé)茅任皂（4索—責(zé)裝任畝段）編孕制婚和茫公姻允爪列圍報(bào)歡財(cái)搖務(wù)襪報(bào)纖表朱是A畜B腿C公帝司夜管趣理聯(lián)層濁的劈燕責(zé)乘任紛。兩這姨種真責(zé)獵任傍包事括剝：莫（1）亦按磨照贈(zèng)適秘用腔的姥財(cái)謎務(wù)齊報(bào)終告闊編元制懷基浮礎(chǔ)咱編側(cè)制歪財(cái)跪務(wù)嘴報(bào)川表例，槐并寸使商其概實(shí)柏現(xiàn)恥公細(xì)允針反柄映星；金（2）吳設(shè)監(jiān)計(jì)催、斃實(shí)觀施惕和雜維哄護(hù)翼與寸財(cái)遠(yuǎn)務(wù)輩報(bào)述表明編螺制酷相夜關(guān)職的蜓內(nèi)卷部臣控鈔制沈，凝以誤使褲財(cái)恒務(wù)子報(bào)耕表玻不毯存犁在銀由祖于植舞隨弊辦或餃錯(cuò)餐誤牲而滴導(dǎo)掏致私的老重詞大膊錯(cuò)俯報(bào)用。管理層應(yīng)當(dāng)根據(jù)會(huì)計(jì)主體的性質(zhì)和財(cái)務(wù)報(bào)表的編制目的，選擇適用的會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度。就會(huì)計(jì)主體的性質(zhì)而言，民間非營(yíng)利組織適合采用《民間非營(yíng)利組織會(huì)計(jì)制度》，事業(yè)單位通常適合采用《事業(yè)單位會(huì)計(jì)制度》，而企業(yè)根據(jù)規(guī)模或行業(yè)性質(zhì)，分別適合采用《企業(yè)會(huì)計(jì)準(zhǔn)則》、《企業(yè)會(huì)計(jì)制度》、《金融企業(yè)會(huì)計(jì)制度》和《小企業(yè)會(huì)計(jì)制度》等。（就二音）厚注剖冊(cè)暗會(huì)貢計(jì)拋師付的井責(zé)送任嚇（5內(nèi)—責(zé)廟任蜻段）①我貸們漆的寺責(zé)贈(zèng)任堵是在率實(shí)屢施慰審細(xì)計(jì)龍工畜作事的渡基烤礎(chǔ)反上對(duì)態(tài)財(cái)孩務(wù)棵報(bào)袖表累發(fā)勝表育審耽計(jì)幟意添見家。激我修們懼按餐照休中汁國(guó)是注饅冊(cè)級(jí)會(huì)蟲計(jì)卡師俗審潤(rùn)計(jì)接準(zhǔn)秧則沉的沙規(guī)箭定褲執(zhí)砌行慈了雁審譜計(jì)象工叢作架。雜中漆國(guó)洲注葉冊(cè)扶會(huì)云計(jì)睬師碎審剪計(jì)呆準(zhǔn)瞎則料要芳求船我鋪們也遵衡守奇職龜業(yè)方道再德辨規(guī)犯范坑，孕計(jì)筍劃瘋和棄實(shí)繩施尋審姨計(jì)專工錯(cuò)作暈以疑對(duì)測(cè)財(cái)劑務(wù)耳報(bào)辣表方是途否廈不熊存侍在直重疼大庸錯(cuò)考報(bào)燙獲錫取稍合鴨理樹保化證姐。②審況計(jì)蛛工售作返涉亞及捏實(shí)志施參審將計(jì)左程漆序毀，賽以見獲猜取有挎關(guān)塑財(cái)伐務(wù)座報(bào)惕表口金寬額丙和須披銅露的奮審觸計(jì)蘇證蘭據(jù)薯。趴選束擇痛的助審宏計(jì)躍程逗序槍取譯決萄于匙注底冊(cè)很會(huì)劉計(jì)堅(jiān)師情的街判鐮斷轉(zhuǎn)，豪包芝括炭對(duì)炒由傍于激舞拳弊扔或慕錯(cuò)趟誤沿導(dǎo)召致駛的潮財(cái)活務(wù)還報(bào)晝表鵲重舟大兇錯(cuò)蟲報(bào)腿風(fēng)脊險(xiǎn)掉的結(jié)評(píng)夏估宜?？煸谠∵M(jìn)大行演風(fēng)養(yǎng)險(xiǎn)濾評(píng)錘估企時(shí)謠，覆我道們久考伶慮閱與剖財(cái)弱務(wù)昏報(bào)躲表獲編卵制姑相劈燕關(guān)滴的著內(nèi)愈部流控播制纖，仇以看設(shè)蛛計(jì)遍恰蘇當(dāng)盞的昂審怖計(jì)摧程乞序矮，但薯目洲的幫并駕非岸對(duì)佩內(nèi)坑部利控揀制壩的下有絹效兵性撞發(fā)數(shù)表攝意躲見。粗審躺計(jì)輸工院作濫還吵包擺括謹(jǐn)評(píng)貴價(jià)令管但理膝層桂選癢用博會(huì)疲計(jì)揪政封策埋的掘恰示當(dāng)裹性居和謊做恥出遺會(huì)榜計(jì)靈估伏計(jì)碧的青合鑼理喪性刷，胃以殿及毫評(píng)兼價(jià)防財(cái)債務(wù)稠報(bào)變表膛的眼總吳體擱列尊報(bào)虜。③我群們拾相勸信貢，窗我然們哨獲雜取而的繩審霧計(jì)勾證需據(jù)敵是騰充舌分健、礎(chǔ)適儉當(dāng)憂的茫，早為冤發(fā)趴表五審蠶計(jì)殖意烘見悄提君供映了演基嚇礎(chǔ)追。（稻二島）聰注衣冊(cè)團(tuán)會(huì)習(xí)計(jì)駛師丘的畏責(zé)娛任襪（5接—責(zé)懷任鞭段）（車三鈴）肆審樣計(jì)縫意自見均（6辰—審依計(jì)詠意滴見棋段）我洋們偷認(rèn)歸為子，仰①A益B廚C公生司恐財(cái)放務(wù)馬報(bào)扒表群在做所逝有必重快大往方模面江按呢照婦企催業(yè)丑會(huì)距計(jì)繭準(zhǔn)滋則柄的亮規(guī)境定名編樣制戚，喝②寬公駁允虜反德映尤了A秘B醫(yī)C公秤司2攜0額×撿1年1竹2月3蜂1日金的秩財(cái)莊務(wù)右狀菠況鋤以舊及2踢0叫×齊1年員度沾的侵經(jīng)柄營(yíng)糞成村果衡和鍛現(xiàn)腎金配流縮慧量封。×溫×?xí)Y計(jì)茶師啊事菊務(wù)么所料中載國(guó)乳注更冊(cè)服會(huì)朗計(jì)哨師卻：×醒×旅×（餓簽槍名呢并治蓋必章狗）（扎蓋外章婆）談中最國(guó)輩注理冊(cè)巡壽會(huì)蘿計(jì)蝴師洞：×蒜×仿×（幻玉簽本名憤并扁蓋堵章戒）（7披—簽黑名冤和急蓋危章）（8額—名藍(lán)稱血、峽地慶址老和且蓋醫(yī)章）中侮國(guó)×音×市嬸二姿○×二尸年×月×日（9焰—報(bào)吃告酷日膽期）二賠、耽審笨計(jì)蔽報(bào)斯告脆日1．資審舟計(jì)鬧報(bào)掉告繪的訴日謠期不終應(yīng)亡早匪于注召冊(cè)肌會(huì)粉計(jì)按師螺獲擦取堪充希分要、賄適芽當(dāng)塵的傻審駕計(jì)更證湯據(jù)讓，禿并道在南此邀基蘆礎(chǔ)終上溉對(duì)擔(dān)財(cái)軋務(wù)灑報(bào)刃表柄形燥成險(xiǎn)審柿計(jì)墻意跡見宅的溜日來(lái)期翼。2．濱確炒定駁審附計(jì)后報(bào)練告獻(xiàn)日筍期范應(yīng)猾考素慮紙條標(biāo)件政：（1）憶應(yīng)午當(dāng)畢實(shí)覽施論的幅審仗計(jì)程冬序已筑經(jīng)完悲成；（2）永應(yīng)碎當(dāng)喜提萬(wàn)請(qǐng)透被贏審裕計(jì)其單鄭位調(diào)哭整的紗事云項(xiàng)旁已這經(jīng)提林出，策被下審欺計(jì)壟單由位蹦已散經(jīng)眾做桿出勝調(diào)極整墨或知拒匪絕型做丑出下調(diào)垃整欲；（3）幅管胡理舌層奶已佳經(jīng)余正乎式簽亞署吧財(cái)皇務(wù)掠報(bào)既表。二日、寫審肌計(jì)辟報(bào)訓(xùn)告稱日3．銳審載計(jì)莫報(bào)枯告躲日掉期熄的遮確展定在雹審說(shuō)計(jì)曠實(shí)位務(wù)尼中利，坑注鍬冊(cè)掘會(huì)梁計(jì)當(dāng)師黑在牙正剪式碑簽泛署膠審饞計(jì)矮報(bào)扇告盲前鍋，患通字常冤把漲審收計(jì)掀報(bào)挑告慰草末稿便和查已完審累計(jì)嫌財(cái)拳務(wù)居報(bào)就表捧草蕩稿句一飾同謠提掛交厭給放管掀理身層草，罪如肚果格管探理錫層示批游準(zhǔn)認(rèn)并逐簽榮署隊(duì)已洋審哈計(jì)做財(cái)掏務(wù)益報(bào)到表蓋，少注墨冊(cè)資會(huì)壇計(jì)蠢師馳即抄可陳簽襯署概審驚計(jì)惱報(bào)作告急。屆注翻冊(cè)白會(huì)賞計(jì)璃師提簽泡署益審厲計(jì)夏報(bào)痛告的的健日蔑期秧通陷常價(jià)與裂管棒理悟?qū)訚澈炾愂鸲桃颜箤徝庥?jì)金財(cái)映務(wù)蓮報(bào)粉表薄的附日訂期為沈同踢一奧天再，魂或刑晚控于管玻理笑層愈簽大署脈已毫審猶計(jì)張財(cái)度務(wù)滴報(bào)屠表波的爬日寄期何。第撤三凈節(jié)震標(biāo)紐奉準(zhǔn)劑無(wú)惡保箏留肌意鋪見汁審亞計(jì)理報(bào)鑼告標(biāo)夏準(zhǔn)腎審云計(jì)綱報(bào)陽(yáng)告甜，想是價(jià)指援注暢冊(cè)猴會(huì)援計(jì)男師眾出票具蒼的諒無(wú)告保踐留陽(yáng)意情見待審窯計(jì)牢報(bào)撇告擺，呀該闖報(bào)揪告沖不微附槐加拔說(shuō)燃明濟(jì)段取、藍(lán)強(qiáng)簡(jiǎn)調(diào)鍛事票項(xiàng)備段脫或語(yǔ)任榴何秩修役飾診性憲用駝?wù)Z放。根震據(jù)《審子計(jì)傷準(zhǔn)吩則賄第1掩5義0肺1號(hào)—石—審級(jí)計(jì)兇報(bào)佩告》規(guī)亂定薄，男如陵果娘認(rèn)征為浸財(cái)滿務(wù)劑報(bào)碰表談符眾合院下漫列泳所拍有典條芬件問(wèn)，糖注殘冊(cè)朱會(huì)布計(jì)近師眉應(yīng)番當(dāng)鄰出學(xué)具標(biāo)里準(zhǔn)隨無(wú)鏈保扇留帥意芒見的狡審算計(jì)甜報(bào)唉告沈：⒈伶財(cái)符務(wù)吸報(bào)第表色已講經(jīng)桑在侮所股有飲重違大燦方賊面揉按慨照柏適棟用膀的捷財(cái)眨務(wù)陣報(bào)劃告逃編瞞制著基炸礎(chǔ)尚編驗(yàn)制有，或公賽允取反時(shí)映交了擺被疼審掙計(jì)島單嚼位匹的湖財(cái)線務(wù)抬狀茂況申、棍經(jīng)屑營(yíng)恒成壘果津和鼻現(xiàn)度金嫁流帥量林；⒉專注跟冊(cè)煮會(huì)疼計(jì)障師要已蛾經(jīng)檔按忙照摟中隱國(guó)歉注框冊(cè)砌會(huì)喉計(jì)晨師澆審決計(jì)能準(zhǔn)自則敵的防規(guī)綠定可計(jì)案劃富和全實(shí)欲施療審屈計(jì)變工旗作圾，絕在創(chuàng)審踢計(jì)宋范資圍們未粘受楚到窄限駛制桂。3藝.沒攀有激必儉要雁在革審躲計(jì)替報(bào)眼告宵中克增隊(duì)加疑強(qiáng)育調(diào)鞏事蒼項(xiàng)酸段擊或像其鞏他裙事首項(xiàng)海段席。當(dāng)臨出祖具昂無(wú)房誠(chéng)保棗留轉(zhuǎn)意晝見惑的健審朗計(jì)戚報(bào)扮告左時(shí)準(zhǔn)，蝴注蕉冊(cè)升會(huì)位計(jì)和師今應(yīng)維當(dāng)裳以和“龍我旗們丟認(rèn)罵為容”他作疼為捷意龜見箭段翠的場(chǎng)開嬌頭艦，騾并疤使狠用坡“蝕在妻所仙有平重佩大細(xì)方疤面其”稿、肉“間公參允響反鍵映?！币嗟鹊苄g(shù)咽語(yǔ)宅。感參毀考梳格懶式P明2擋2誕1。一著、籌帶吼強(qiáng)碗調(diào)叛事心項(xiàng)非段連的平審慈計(jì)遞報(bào)織告1．冒強(qiáng)夜調(diào)關(guān)事轟項(xiàng)煩段局的令含決義審廚計(jì)淹報(bào)亦告帽的喂強(qiáng)率調(diào)識(shí)事晃項(xiàng)婆段味是售指賢注格冊(cè)辭會(huì)丘計(jì)叉師泳在業(yè)審脆計(jì)念意碗見左段胸之杠后扒增蹦加沫的箏對(duì)怖重是大惑事喂項(xiàng)乞予腳以掏強(qiáng)濤調(diào)巾的穿段屢落絡(luò)。2．洲同以時(shí)賭符手合花的拖條備件(家1落)可帳能磚對(duì)筆財(cái)犬務(wù)電報(bào)杏表滔產(chǎn)醉生末重尋大窩影坐響慈，田但蛾被溜審母計(jì)結(jié)單祝位震進(jìn)個(gè)行某了消恰鑒當(dāng)赤的絲式會(huì)宇計(jì)腥處墳理賤，軋且返在胞財(cái)泊務(wù)罷報(bào)厭表翅中狀做遠(yuǎn)出緊充稍分縣披獎(jiǎng)露傭；(圍2姨)不塊影飛響艙注販冊(cè)六會(huì)鴉計(jì)笨師壇發(fā)鑒表房誠(chéng)的歪審貫計(jì)缺意盈見錦。第民四浸節(jié)榴非倒標(biāo)膚準(zhǔn)腐審塊計(jì)僚報(bào)謹(jǐn)告3．跪增舟加軍強(qiáng)達(dá)調(diào)迷事宏項(xiàng)裁段遇的金情羨形（1）粘對(duì)陽(yáng)持糧續(xù)尼經(jīng)啄營(yíng)因能每力傭產(chǎn)楚生嫩重噴大迫疑喊慮術(shù)；（2）仍重測(cè)大竿不弊確草定刷事汪項(xiàng)纖；（3）量如駕果嘉認(rèn)向?yàn)轱嫻苎隼頍臃x跪用殺的醋其享他及編長(zhǎng)制傘基兼礎(chǔ)新是忠適縫當(dāng)院的采且鐮財(cái)沃務(wù)穗報(bào)臣表虜已堆做御出仰充杏分付披印露浙；（4）碧如微果疤管竭理吹層痰修均改拿了管財(cái)蹤蝶務(wù)靈報(bào)輩表腿，篩注宴冊(cè)挪會(huì)經(jīng)計(jì)耗師廉應(yīng)散當(dāng)生針輕對(duì)禁修抓改蘆后詞的桐財(cái)季務(wù)巾報(bào)躲表俗出勒具姐新添的匪審歉計(jì)掃報(bào)患告善，德并叛在樹新所的遼審過(guò)計(jì)狀報(bào)煙告喝后爐增謙加罵強(qiáng)叮調(diào)臥事糞項(xiàng)印段掙；（5）搖當(dāng)床前熱任廈注淘冊(cè)閃會(huì)匪計(jì)仇師因?qū)Ψ忌蠝掀陔x財(cái)涉務(wù)平報(bào)賽表飛出羊具琴的漿審喚計(jì)足報(bào)埋告掃為敞非所無(wú)崖保敵留近意劣見士的線審概計(jì)子報(bào)午告怎時(shí)百，寸如球果租導(dǎo)壯致煩非籠無(wú)傷保阻留桌意儲(chǔ)見衡的顏事規(guī)項(xiàng)寇雖坦已岸解充決溜但貴對(duì)沙本偉期植仍瀉很見重看要附時(shí)滿；（6）膝注全冊(cè)租會(huì)茅計(jì)剖師皺在隸對(duì)系本寒期糟財(cái)勁務(wù)孩報(bào)欺表城進(jìn)掉行妙審巾計(jì)劇時(shí)譜，框可皺能撕注述意兩到星影天響泰上賤期膜財(cái)橋務(wù)撇報(bào)幕表轎的碌重喜大轉(zhuǎn)錯(cuò)掙報(bào)分，諷而伙以稍前張未豪就俯該淚重疏大恒錯(cuò)檔報(bào)捷出世具禿非搜無(wú)啄保溝留嚴(yán)意王見就的往審勤計(jì)倍報(bào)節(jié)告旗。歐如體果旦上挖期踏財(cái)嫌務(wù)調(diào)報(bào)構(gòu)表墓未靠經(jīng)嘩更朝正揭，莖也門未第重痛新爹出峽具澡審喘計(jì)禁報(bào)若告貞，丟但純比涼較惕數(shù)瘡據(jù)甘已興在鹽財(cái)用務(wù)歇報(bào)瞎表難中竊恰靠當(dāng)愈重胸述摘和轟充違分社披究露穩(wěn)，亭注新冊(cè)乞會(huì)奴計(jì)既師極可夾以禾在夸審咬計(jì)管報(bào)熔告啟中煙增妥加榴強(qiáng)堡調(diào)紫事裁項(xiàng)靜段探，新說(shuō)迫明構(gòu)這色一碌情章況塌；（7）掠如尼果滋需業(yè)要糧修躺改浙其插他階信傭息價(jià)而兄被該審漢計(jì)類單座位京拒耐絕激修絡(luò)改拌，吵注競(jìng)冊(cè)雄會(huì)賤計(jì)換師坊應(yīng)廁當(dāng)貪考振慮濱在滑審礙計(jì)患報(bào)蒸告稱后畫增胸加巷強(qiáng)債調(diào)抓事鉆項(xiàng)舟段仙。二過(guò)、睛保障留抗意津見館的就審?fù)煊?jì)蛋報(bào)量告1．表1障0嘆-貞1審慕計(jì)驢意趨見暮決爸策旬表意見類型對(duì)財(cái)務(wù)報(bào)表的影響程度導(dǎo)致非無(wú)保留意見的事項(xiàng)重要重要且廣泛錯(cuò)報(bào)金額保留意見否定意見審計(jì)范圍受到限制保留意見無(wú)法表示意見2．色如杏果投認(rèn)也為搖財(cái)度務(wù)怕報(bào)陡表慘整洪體圾是格公薯允羊的諒，框但向還濤存說(shuō)在懶下吧列泥情波形仔之洗一儉，糞注偷冊(cè)宰會(huì)秀計(jì)當(dāng)師沙應(yīng)鳴當(dāng)斗出軌具保襲留汗意挑見的更審給計(jì)趙報(bào)偵告笨：(揀1燥)在獲獲爬取靜充融分印適微當(dāng)租的仗審微計(jì)接證啊據(jù)讀后界，屑注視冊(cè)責(zé)會(huì)蔑計(jì)徑師剪認(rèn)李為升錯(cuò)相報(bào)榆單羊獨(dú)銀或趟累鑄計(jì)損起懲來(lái)彈對(duì)致被避審藝計(jì)炸單悲位述財(cái)寬務(wù)縫報(bào)禁表創(chuàng)影襯響逝重慌大騰，駐但存不割具抽有儀廣讀泛敲性腳，胖不努至盟于耳出餃具臉否伶定吸意叨見仁的妥審存計(jì)他報(bào)俯告站；(漠2悔)因通審鑰計(jì)番范收圍刻受荷到課限匪制黨，嚴(yán)不宿能完獲盞取沸充某分方、私適較當(dāng)版的仆審逗計(jì)猾證屋據(jù)由，熟雖沿認(rèn)耕為唉未梢發(fā)六現(xiàn)烏的器錯(cuò)越報(bào)服對(duì)芒財(cái)士務(wù)筆報(bào)墨表蝕影唇響狂重差大債，御但偷不擺具林有吩廣令泛慶性瞧，盞不纏至摔于貪出登具熔無(wú)粒法杜表臂示飛意擊見睛的誤審劉計(jì)董報(bào)閥告決。3．重只犧有賄當(dāng)輸注浴冊(cè)君會(huì)栗計(jì)聰師克認(rèn)請(qǐng)為磨財(cái)暴務(wù)位報(bào)莊表?yè)P(yáng)就舞其榨整桂體灘而鬼言朽是靠公棗允瓣的賢，據(jù)但逝還議存桶在握對(duì)黎財(cái)卸務(wù)偵報(bào)測(cè)表丙產(chǎn)踢生醋重喪大嫁影絲式響眉的奪情諷形對(duì)，察才夜能喚出啊具保愚留促意叫見的怠審駱計(jì)錫報(bào)慘告般。三湊、飽否罩定奶意切見筑的哭審吃計(jì)擾報(bào)冒告1．僚如唉果戰(zhàn)認(rèn)繼為您財(cái)峰務(wù)附報(bào)射表麻沒杠有瞞在宜所展有冷重肆大饑方肺面鈔按甲照窮適隙用遇的渡財(cái)謠務(wù)律報(bào)屑告惜編掛制搖基鐮礎(chǔ)免編熔制球，伸未襖能爺公勸允席反窄映頭被惜審茫計(jì)長(zhǎng)單憐位普的窩財(cái)昏務(wù)購(gòu)狀原況乒、海經(jīng)孔營(yíng)校成沖果穴和厭現(xiàn)越金躬流冰量勿，攜注碑冊(cè)款會(huì)粘計(jì)鎮(zhèn)師女應(yīng)盜當(dāng)憐出癢具掀否仁定情意禽見鏡的突審郊計(jì)婚報(bào)承告弓；2．囑只相有笨當(dāng)另注嘩冊(cè)熟會(huì)博計(jì)酷師帖獲稀取況充花分搜適碼當(dāng)呢的橡審景計(jì)仙證班據(jù)近后欠，捷認(rèn)原為掙財(cái)紐奉務(wù)古報(bào)堡表醉存槐在塑重薦大匠錯(cuò)排報(bào)肅，螺該享錯(cuò)幻玉報(bào)欺單塵獨(dú)膊或旗累極計(jì)怨起慎來(lái)岡對(duì)鬧財(cái)淹務(wù)飲報(bào)朗表籮的沖影疊響歐重奶大岸且況具樓有狂廣援泛怕性帆，筋嚴(yán)認(rèn)重耐誤敗導(dǎo)吐使客用賢者國(guó)，熟注腰冊(cè)專會(huì)撞計(jì)衰師抬才傲出肌具探否澤定嘉意攔見語(yǔ)的宋審旗計(jì)得報(bào)宣告確。導(dǎo)嘆致保策留艱意擦見肌的事傾項(xiàng)拆：A兩B冰C公哨司2竟0炕0方9年1皆2月3還1日石的撫應(yīng)餡收仰賬程款治余守額1隊(duì)0絕0售0萬(wàn)撇元意，似占忘資錘產(chǎn)彎總庸額轟的9欠%。良（渴客垂觀強(qiáng)描傻述動(dòng)）紫。臺(tái)由泥于A嘴B康C公拔司脫未憶能背提往供血債耗務(wù)很人襖地執(zhí)址紙，剪我勁們?cè)鯚o(wú)蘭法樓實(shí)港施譽(yù)函畏證彩以財(cái)及叛其親它早審程計(jì)飼程奴序配，蝕以膜獲蠻取堤充搭分更、遺適瞇當(dāng)詳?shù)臐B審撥計(jì)愁證誤據(jù)頓。導(dǎo)勺致否唉定餅意龍見靈的事息項(xiàng)底：如移財(cái)絮務(wù)歉報(bào)僚表扣附域注漠所旗述翼，A友B脈C公霞司股的踐長(zhǎng)報(bào)期岸股征權(quán)畏投暖資粱未咐按霉企撈業(yè)儲(chǔ)會(huì)膀計(jì)起準(zhǔn)蝕則融的晌規(guī)滿定西采盟用魔權(quán)望益頸法撫核纏算肅。雁如古果柳按內(nèi)照專權(quán)乓益永法臭核袖算兄，A夾B輔C公松司槳的馬長(zhǎng)從期窗投異資遙賬慰面膠價(jià)還值噴將古減家少5礎(chǔ)0凝0戒0萬(wàn)鋤元葉，艇凈菜利貴潤(rùn)約將哲減各少5紫0葡0麥0萬(wàn)攤元融，總從顧而戒導(dǎo)索致A意B俯C公喚司專由史盈糖利1衣0駱0慈0萬(wàn)罪元北變?cè)诪榫咎澖菗p4差0龜0泄0萬(wàn)帆元岸。四樸、具無(wú)棋法炸表恩示顛意稻見東的設(shè)審異計(jì)問(wèn)報(bào)貫告1．傳如朵果鉤審跳計(jì)知范惕圍賽受免到弊限吵制頑可避能哄產(chǎn)稅生互的悟影鄉(xiāng)豐響貼非暑常牲重泰大全和存廣蛋泛陷，庫(kù)不陡能壇獲場(chǎng)取扮充喜分隙、妙適孝當(dāng)變的繪審如計(jì)偶證蛇據(jù)鬼，濱以希至片于嘴無(wú)柱法輸對(duì)填財(cái)特務(wù)您報(bào)良表踢發(fā)漂表恢審疲計(jì)廉意贏見長(zhǎng)，夠注纖冊(cè)代會(huì)羽計(jì)減師因應(yīng)懸當(dāng)貴出袋具球無(wú)秀法建表是示咸意尾見欺的初審哥計(jì)尿報(bào)芝告伐；2．抖只礙有廚當(dāng)審戒計(jì)貴范純圍增受扇到戲限震制可堡能雕產(chǎn)縱生覽的影臂響散非欄常副重翻大觸和技廣鏈泛識(shí)，同不僅能企獲憐取座充味分球、裹適扒當(dāng)伐的幼審青計(jì)閣證刷據(jù)，塘以茄至籮于艷無(wú)臨法昌確絡(luò)定蘿財(cái)議務(wù)吉報(bào)愚表得的睛合恭法伏性紗與炭公盲允桶性衡時(shí)斗，托注醬冊(cè)眠會(huì)柳計(jì)露師才取應(yīng)訓(xùn)當(dāng)臨出款具鮮無(wú)鞠法杠表錦示餅意業(yè)見勿的碌審唉計(jì)依報(bào)刑告;3．無(wú)鍵法躬表理示枯意職見不超同意于否陷定鑰意猾見，它虹通米常討僅遇僅膜適餡用趴于桶注眾冊(cè)湖會(huì)矩計(jì)叉師粥不晝能守獲木取顫充刃分辜、歡適誘當(dāng)度的例審咬計(jì)育證產(chǎn)據(jù)疑，如懼果跑注刪冊(cè)砌會(huì)窩計(jì)讀師奴發(fā)瞎表驅(qū)否爺定分意腸見行，沙必惰須許獲誕得該充柿分藝、沫適裹當(dāng)渾的銹審勸計(jì)彈證索據(jù);4．梳無(wú)草論慣是血無(wú)壇法通表釣示蹦意綱見柿還乓是果否宋定漸意喂見翅，置都籃只活有在口非困常餡嚴(yán)廚重盒的擔(dān)情獻(xiàn)形碑下采禽用昏。導(dǎo)特致無(wú)貪法喬表哨示爹意秧見韻的事芝項(xiàng)闖：A腿B濱C公僚司芹未駁對(duì)2己0景×們1年1姻2月3社1日樂的等存環(huán)貨仰進(jìn)綢行冤盤礦點(diǎn)氣，摩金熔額引為5戒0蘭0才0萬(wàn)接元筒，蠢占瀉期翠末規(guī)資挽產(chǎn)武總燙額旺的4艘0朽%。破我州們閑無(wú)傷法翠實(shí)音施橫存畫貨池監(jiān)晃盤技，塘也片無(wú)墻法吊實(shí)限施斤替許代符審柄計(jì)伙程斑序饑，樓以顯對(duì)磨期安末亦存濾貨逆的田數(shù)夜量燥和叔狀縱況其獲雞取勸充皂分柳、渴適雜當(dāng)鹿的糾審蜘計(jì)甲證鍬據(jù)赤。五麗、秩牽珍扯碰性讓與遷審拿計(jì)齊報(bào)要告晶的汁類蟻型1．集錯(cuò)呢報(bào)卸金分額杯不屢重鑼要已（挎無(wú)接保尖留治）電；2．嶺錯(cuò)螞報(bào)稠金陶額陜重寬要具，終但貫牽堡扯煉性園不牧強(qiáng)肯（鳳保用留駁）友；3．亞錯(cuò)岔報(bào)則金驚額沾重倡要背，袋牽頁(yè)扯康性右強(qiáng)勿（腎否內(nèi)定皂）臺(tái)；4．座錯(cuò)皮報(bào)悄性鍬質(zhì)火嚴(yán)奮重透（贈(zèng)保星留建、搭否沸定英）炸；5．肆審雞計(jì)先范縱圍擇受朝到街限柱制唱，盜牽凱扯但性樹不疫強(qiáng)沖（蜓保尖留妨）恥；6．痕審估計(jì)兩范流圍程受卸到草限奶制湊，展?fàn)繋r扯旺性非強(qiáng)篇（讓無(wú)謀法眾表瞧示仔意元見雹）貿(mào)。第強(qiáng)五概節(jié)棵期驗(yàn)后馬發(fā)緊現(xiàn)塊的丈事均實(shí)一刷、潑審內(nèi)計(jì)茅報(bào)晉告質(zhì)日我后烘至詢財(cái)智務(wù)淺報(bào)補(bǔ)表能報(bào)鍬出侵前蔽發(fā)知現(xiàn)濫