【正文】 ........................................................................................84? 實(shí)質(zhì)性測(cè)試分工 ...................................................................................................................84? 復(fù)核實(shí)質(zhì)性底稿 ...................................................................................................................85? 編制實(shí)質(zhì)性底稿 ...................................................................................................................85? 計(jì)劃實(shí)施的實(shí)質(zhì)性程序 .......................................................................................................86? 會(huì)計(jì)政策調(diào)查表 ...................................................................................................................87? 報(bào)表項(xiàng)目維護(hù) .......................................................................................................................88? 報(bào)表項(xiàng)目對(duì)應(yīng)科目 ...............................................................................................................88? 報(bào)表項(xiàng)目對(duì)應(yīng)底稿項(xiàng)目 .......................................................................................................89第 七 章 測(cè)試分析 ..................................................................................................................90? 查賬 ......................................................................................................................................90? 重要性水平分析 ...................................................................................................................92? 趨勢(shì)分析表 ..........................................................................................................................93? 財(cái)務(wù)分析表 ..........................................................................................................................94? 相關(guān)搜索 ..............................................................................................................................95? 科目月余額圖形分析 ...........................................................................................................96? 科目余額比重分析 ...............................................................................................................97? 控制測(cè)試 ..............................................................................................................................98? 憑證抽憑 ............................................................................................................................100? 賬齡分析 ............................................................................................................................102? 抽憑清單 ............................................................................................................................103? 標(biāo)記為重大事項(xiàng)說明 .........................................................................................................103第 八 章 實(shí)質(zhì)性測(cè)試 .............................................................................................................104? 底稿向?qū)?............................................................................................................................104? 打開底稿 ............................................................................................................................105鼎信諾審計(jì)系統(tǒng)（單機(jī)版） 操作手冊(cè) 3 ? 底稿信息 ............................................................................................................................108? 底稿信息維護(hù) .....................................................................................................................108? 生成 ....................................................................................................................................108? 更新 ....................................................................................................................................108? 刪除數(shù)據(jù)（當(dāng)前表單數(shù)據(jù)源） .........................................................................................109? 刪除數(shù)據(jù)（當(dāng)前表所有數(shù)據(jù)源） .....................................................................................109? 重算 ....................................................................................................................................109? 查賬 ....................................................................................................................................109? 鎖定 ....................................................................................................................................109? 多表操作 ............................................................................................................................109? 設(shè)置數(shù)據(jù)源 ........................................................................................................................109? 數(shù)據(jù)/設(shè)置列對(duì)應(yīng)關(guān)系 .......................................................................................................114? 期初期末調(diào)整分錄 .............................................................................................................114? 明細(xì)賬透視 ........................................................................................................................114? 套打底稿 ............................................................................................................................115? 導(dǎo)入輔助 B 列關(guān)鍵字和導(dǎo)出輔助模板 .............................................................................115? 插入索引 ............................................................................................................................115? 插入審計(jì)標(biāo)識(shí)、插入審計(jì)結(jié)論、插入執(zhí)行情況 .............................................................115? 放入科目 ............................................................................................................................116? 生成賬齡 ............................................................................................................................118? 放入函 證 .....................................................................................