注冊(cè)會(huì)計(jì)師職業(yè)準(zhǔn)則體系

注冊(cè)會(huì)計(jì)師職業(yè)準(zhǔn)則體系

和職業(yè)道德規(guī)范單元二學(xué)習(xí)目標(biāo)

了解注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系的基本框架；熟悉中國(guó)注冊(cè)會(huì)計(jì)師鑒證業(yè)務(wù)準(zhǔn)則；掌握注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范；熟識(shí)各類(lèi)業(yè)務(wù)質(zhì)量的會(huì)計(jì)師事務(wù)所質(zhì)量控制準(zhǔn)則。一、

注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則的概念

項(xiàng)目一注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則概述

注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則，又稱(chēng)審計(jì)標(biāo)準(zhǔn)，是由國(guó)家審計(jì)部門(mén)或注冊(cè)會(huì)計(jì)師在執(zhí)行業(yè)務(wù)的過(guò)程中所應(yīng)遵守的職業(yè)規(guī)范，是規(guī)范注冊(cè)會(huì)計(jì)師職業(yè)的行為，衡量和評(píng)價(jià)審計(jì)工作質(zhì)量的尺度和標(biāo)準(zhǔn)。注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則的制定和實(shí)施，使注冊(cè)會(huì)計(jì)師在執(zhí)行審計(jì)業(yè)務(wù)時(shí)有了規(guī)范和指南，也便于提高注冊(cè)會(huì)計(jì)師執(zhí)業(yè)質(zhì)量和維護(hù)社會(huì)公眾利益。二兔、睬注女冊(cè)訊會(huì)脹計(jì)軌師牌執(zhí)刮業(yè)販準(zhǔn)攔則提的正作度用注冊(cè)會(huì)計(jì)師執(zhí)業(yè)質(zhì)量的兩個(gè)關(guān)鍵因素是：一是對(duì)注冊(cè)會(huì)計(jì)師的業(yè)務(wù)素質(zhì)和工作經(jīng)驗(yàn)提出了要求，促使注冊(cè)會(huì)計(jì)師在工作中謹(jǐn)慎工作，依法辦事；二是向社會(huì)提供審計(jì)質(zhì)量的評(píng)判依據(jù)，將審計(jì)置于公眾的監(jiān)督之下，從而提供審計(jì)執(zhí)業(yè)工作質(zhì)量。注嬌冊(cè)著會(huì)庫(kù)計(jì)囑師敏執(zhí)墓業(yè)求準(zhǔn)降則須的罩主榴要錫作菊用

14實(shí)機(jī)施錯(cuò)注云冊(cè)調(diào)會(huì)蛇計(jì)臺(tái)師登執(zhí)殘業(yè)遍準(zhǔn)窩則型，閑有伍助防于寇社頭會(huì)唯公臨眾諸對(duì)淋審什計(jì)取工撐作緩的只理穴解喇和咐信旨任23實(shí)狹施莖注咱冊(cè)下會(huì)搖計(jì)達(dá)師盟執(zhí)翅業(yè)踩準(zhǔn)妄則盟，磁有發(fā)助抵于褲推集動(dòng)蹄審命計(jì)禾理幟論嘉的努研旅究蘭和掉現(xiàn)傷代細(xì)審?fù)嵊?jì)旅人執(zhí)才拾的滾培恨養(yǎng)實(shí)茄施夢(mèng)注恢冊(cè)問(wèn)會(huì)膛計(jì)固師燙執(zhí)緊業(yè)惹準(zhǔn)戀則吩，逐有親助租于撤促券進(jìn)吸國(guó)粥際泥審迎計(jì)歪經(jīng)勢(shì)驗(yàn)贏的裙交搭流實(shí)久施眼注營(yíng)冊(cè)寶會(huì)膝計(jì)困師注執(zhí)甘業(yè)利準(zhǔn)輕則斯，賊有佩助幫于歲維掛護(hù)端會(huì)譽(yù)計(jì)耗師縣事繼務(wù)落所舞和周注凳冊(cè)換會(huì)簡(jiǎn)計(jì)歪師囑的憂(yōu)合漲法爭(zhēng)權(quán)徑益三貞、中街國(guó)脾注糠冊(cè)烏會(huì)持計(jì)義師雁執(zhí)漂業(yè)抹準(zhǔn)德則撥體索系

中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系由48項(xiàng)準(zhǔn)則構(gòu)成，這些準(zhǔn)則已于2006年2月15日由財(cái)政部發(fā)布，2007年1月1日起在會(huì)計(jì)師事務(wù)所施行。（婚一似）抄鑒影證其業(yè)旋務(wù)買(mǎi)準(zhǔn)筐則審例計(jì)襪準(zhǔn)希則用期以非規(guī)異范疏注款冊(cè)轟會(huì)枕計(jì)氏師賠執(zhí)庭業(yè)盞歷疊史毅財(cái)下務(wù)益信掘息腹的始審?fù)?jì)周業(yè)儉務(wù)播。斤在亞提睬供溫審勞計(jì)俯服深務(wù)店時(shí)內(nèi)，禽注蝕冊(cè)笨會(huì)箭計(jì)輸師金對(duì)服所仔審貼計(jì)岡信傾息研是郊否席不影存鬧在桂重軋大快錯(cuò)漲報(bào)新提觀供離合宜理就保勁證術(shù)，嘴并鮮以刑積敏極改的波方哪式清提底出針結(jié)化論欺。紗中敘國(guó)杰注家冊(cè)昆會(huì)罩計(jì)鋼師拳審矩計(jì)模準(zhǔn)幫則粉包誤括柿第1仗1綿0長(zhǎng)1腐—第1戰(zhàn)6向3秋3號(hào)?。ㄋ幑舱ㄓ?散1項(xiàng)強(qiáng)）替。審艷閱紀(jì)準(zhǔn)較則其扯他叨鑒翠證朋業(yè)攪務(wù)防準(zhǔn)茄則用尾以指規(guī)纖范困注鎖冊(cè)懶會(huì)培計(jì)殿師且執(zhí)泳業(yè)術(shù)歷各史瓦財(cái)瞎務(wù)侄信冬息垂的李審殼計(jì)特業(yè)罰務(wù)米。地在鍬提毯供銜審盯閱巡壽服族務(wù)反時(shí)對(duì)，絨注虛冊(cè)眨會(huì)閱計(jì)察師埋對(duì)橫所叛審虧計(jì)尿信大息僻是蛛否施不處存努在屑重乎大劣錯(cuò)詠報(bào)及提縱供濾合協(xié)理母保拆證床，毒并另以清消咱極爺?shù)呢惙匠跏浇铺崾浅隼L結(jié)紐奉論組。迷中定國(guó)啄注殼冊(cè)紋會(huì)咱計(jì)墳師拘審沫閱銀準(zhǔn)視則撈第2顫1遵0榜1號(hào)剩（記只科有1項(xiàng)牛）臺(tái)。用洞以弱明毅確管鑒煙證皇業(yè)大務(wù)陜的祥目捉的旗、客要呆素斗，倘確滿(mǎn)定授審慌計(jì)逃準(zhǔn)緩則或、頂審蹦閱榨準(zhǔn)息則巧和碼其曾他西鑒深證齡業(yè)槽務(wù)移準(zhǔn)超則貿(mào)適唯用斷的捏鑒鐮證胳業(yè)光務(wù)弄類(lèi)膜型不。隨中塊國(guó)敞注幻玉冊(cè)滅會(huì)地計(jì)謀師蘭基浙本僚準(zhǔn)握則找第1憂(yōu)1籮2膜1號(hào)法（竟只報(bào)有1項(xiàng)品）揀?；鶐?kù)本懷準(zhǔn)泉?jiǎng)t用慈以敗規(guī)絲式范焦注員冊(cè)熱會(huì)定計(jì)件師畏執(zhí)過(guò)業(yè)維歷給史容財(cái)罰務(wù)壟信剩息交的哨審尿計(jì)困業(yè)層務(wù)浩。皮根哪據(jù)努鑒宣證勇業(yè)桶務(wù)偉的叼性腐質(zhì)片和噸業(yè)改務(wù)耍約猜定貴書(shū)粘的憑要逃求辨，膜提遣供唯有將限脖保憤證紙或顯合繞理妨保答證塵。魯中紀(jì)國(guó)噸注別冊(cè)戀會(huì)蝕計(jì)距師井其做他與鑒備證迅業(yè)盤(pán)務(wù)抹準(zhǔn)幟則井包筍括析第3究1宵0銅1趨—第3關(guān)1僻1拜1號(hào)見(jiàn)（萬(wàn)共文有2項(xiàng)烤）疲。（競(jìng)二品）各相滿(mǎn)關(guān)萍服罵務(wù)進(jìn)準(zhǔn)垮則

相關(guān)服務(wù)準(zhǔn)則用以規(guī)范注冊(cè)會(huì)計(jì)師代編財(cái)務(wù)報(bào)表、執(zhí)行商定程序、提供管理咨詢(xún)、稅務(wù)咨詢(xún)等其他服務(wù)。在提供相關(guān)服務(wù)時(shí)，由于業(yè)務(wù)性質(zhì)注冊(cè)會(huì)計(jì)師不提供任何程度的保證。中國(guó)注冊(cè)會(huì)計(jì)師相關(guān)服務(wù)準(zhǔn)則包括第4101—第4111號(hào)（共有2項(xiàng)）。（竄三頌）放會(huì)夫計(jì)聾師轎事挖務(wù)呈所竊質(zhì)度量朵控短制歷準(zhǔn)春則

質(zhì)量控制準(zhǔn)則旨在規(guī)范會(huì)計(jì)師事務(wù)所的業(yè)務(wù)質(zhì)量控制，明確會(huì)計(jì)師事務(wù)所及其人員的質(zhì)務(wù)量控制責(zé)任，適用于會(huì)計(jì)師事務(wù)所執(zhí)行歷史財(cái)務(wù)信息審計(jì)和審閱業(yè)務(wù)、其他鑒證業(yè)務(wù)及相關(guān)服業(yè)務(wù)。會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量準(zhǔn)則第5101號(hào)（只有1項(xiàng)）。（一）體現(xiàn)了維護(hù)社會(huì)公眾利益的宗旨（三）體現(xiàn)了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的要求（二）體現(xiàn)了國(guó)際趨同的要求（四）體現(xiàn)了強(qiáng)化會(huì)計(jì)師事務(wù)所質(zhì)量控制的要求

（五）體現(xiàn)了科學(xué)、民主和公開(kāi)的決策程序執(zhí)業(yè)準(zhǔn)則的特點(diǎn)四半、注慶冊(cè)魄會(huì)濤計(jì)救師望執(zhí)廊業(yè)據(jù)準(zhǔn)戚則投的爆特滾點(diǎn)項(xiàng)岔目血二中坐國(guó)屑注鹽冊(cè)奇會(huì)好計(jì)翅師證鑒浸證弓業(yè)張務(wù)冰準(zhǔn)洪則一炎、鑒盼證嗽業(yè)撤務(wù)遵的貞定仿義鑒激證陣業(yè)診務(wù)溫是懲指共注稀冊(cè)挑會(huì)配計(jì)嗓師聚對(duì)判鑒烤證促對(duì)狼象全信陵息立提俱出雁結(jié)遵論雜，尾以屑增俯強(qiáng)皇除樓責(zé)刷任稻方禿之榆外貝的徒預(yù)旦期覆使煉用蹤蝶者尤對(duì)濤鑒景證成對(duì)叛象眉信間任在程統(tǒng)度進(jìn)的反業(yè)叔務(wù)域。鑒集證薦對(duì)羅象習(xí)信呈息訪(fǎng)是蜂指只按優(yōu)照歷標(biāo)垮準(zhǔn)揀對(duì)級(jí)象冠進(jìn)勻行車(chē)評(píng)啦價(jià)慶和坡計(jì)眨量睬的曾結(jié)托果間。辟例炒如炎責(zé)悼任究方遷按燙照弟會(huì)就計(jì)鏈準(zhǔn)薄則度和牲相腐關(guān)竹制穗度寇（針標(biāo)浪準(zhǔn)陸）立對(duì)練其惰財(cái)陵務(wù)孝狀志況陰、歪經(jīng)批營(yíng)摟成晃果霞和取現(xiàn)申金奶流惰量雁（協(xié)鑒暫證丈對(duì)侍象喬）拜進(jìn)凈行埋確洗認(rèn)恰、搜計(jì)云量枕和悠列倍報(bào)亦（堡包羊括蝦披統(tǒng)露獵）洗而可形影成收的龍財(cái)訂務(wù)麥報(bào)霜表字（澤鑒禽證現(xiàn)對(duì)婦象徒信磚息涉）饅。二鋸、鑒蜜證袋業(yè)以務(wù)康的騰目券標(biāo)（惑一子）羨合棉理備保蝴證哥的乞鑒灣證毀業(yè)槍務(wù)劈燕的象目嗎標(biāo)鑒墊證寫(xiě)業(yè)肢務(wù)的芒目宗標(biāo)（紅二蠻）羨有悶限想保居證揉的野鑒灶證副業(yè)汪務(wù)斤的候目贏標(biāo)三岔、鑒油證形業(yè)辣務(wù)巾的弄要濟(jì)素鑒著證掩業(yè)腎務(wù)浪的熟要柴素仔主龍要設(shè)包己括物鑒宵證猾業(yè)面務(wù)志的更三校方喘關(guān)挪系黃、鎖鑒彩證估對(duì)織象戀、慮標(biāo)記準(zhǔn)薄、劃證以據(jù)鵲和安鑒薄證訓(xùn)報(bào)被告姜五橋個(gè)些方步面漂。（觸一撇）輩鑒陳證海業(yè)主務(wù)請(qǐng)的取三零方茶關(guān)彎系第三方關(guān)系第二方關(guān)系2、何即責(zé)緊任霜方辟，營(yíng)是巴指竊責(zé)披任賄方更的冤界噸定郊與撇所淺執(zhí)酬行鑄鑒適證早業(yè)談務(wù)務(wù)的蓋類(lèi)窩型睜有濫關(guān)癥。1、鎖即紋注細(xì)冊(cè)絞會(huì)部計(jì)雅師布，國(guó)是扔指仇取堂得植注終冊(cè)白會(huì)坑計(jì)駐師堡證怪書(shū)袋并喝在犧會(huì)帖計(jì)徒師宰事源務(wù)滾所芬執(zhí)山業(yè)喬的框人冠員冊(cè)，酒有蘇時(shí)援也撈指路其厚所烤在狗的綿會(huì)特計(jì)紗師虜事智務(wù)繁所菜。第按一衫方關(guān)蔽系鑒循證踐業(yè)癢務(wù)屢關(guān)糠系3、賤即辣預(yù)殃期異使勻用彼者肯，是躁指希預(yù)檢期銹使遠(yuǎn)用梯鑒證丟報(bào)喝告戲的串組腫織足或人臨員魄。(二)鑒丟證靜的丸對(duì)墨象

1．鑒證對(duì)象與鑒證對(duì)象信息具有多種形式主要包括以下幾點(diǎn)：（1）當(dāng)鑒證對(duì)象為財(cái)務(wù)業(yè)績(jī)或狀況（如歷史或預(yù)測(cè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量）時(shí)，鑒證對(duì)象信息是財(cái)務(wù)報(bào)表。（2）當(dāng)鑒證對(duì)象為非財(cái)務(wù)業(yè)績(jī)或狀況（如企業(yè)的運(yùn)營(yíng)情況）時(shí)，鑒證對(duì)象信息可能是反映效率或效果的關(guān)鍵指標(biāo)。（3）當(dāng)鑒證對(duì)象為物理特征（如設(shè)備的生產(chǎn)能力）時(shí)，鑒證對(duì)象信息可能是有關(guān)鑒證對(duì)象物理特征的說(shuō)明文件。（4）當(dāng)鑒證對(duì)象為某種系統(tǒng)和過(guò)程時(shí)（如企業(yè)的內(nèi)部控制或信息技術(shù)系統(tǒng)）時(shí)，鑒證對(duì)象信息可能是有關(guān)于其有效性的認(rèn)定。（5）當(dāng)鑒證對(duì)象為一種行為（如遵守法律法規(guī)的情況）時(shí)，鑒證對(duì)象信息可能是對(duì)法律法規(guī)遵守情況或執(zhí)行效果的聲明。

鑒證對(duì)象具有不同特征，可能表現(xiàn)為定性或定量、客觀或主觀、歷史或預(yù)測(cè)、時(shí)點(diǎn)或期間等。這些特征會(huì)產(chǎn)生按照標(biāo)準(zhǔn)對(duì)鑒證對(duì)象進(jìn)行評(píng)價(jià)或計(jì)量的準(zhǔn)確性的影響和對(duì)證據(jù)的說(shuō)服力產(chǎn)生的影響。例如，當(dāng)鑒證對(duì)象為遵守法律法規(guī)的情況時(shí)，它的特征是定性的；當(dāng)鑒證對(duì)象為財(cái)務(wù)業(yè)績(jī)或狀況時(shí)，它的特征是定量的。2．愉鑒憑證敲對(duì)捷象砌特礙征（齡三丸）克審淺計(jì)瘦標(biāo)它準(zhǔn)1．痕審煌計(jì)長(zhǎng)標(biāo)剝準(zhǔn)肌的鼠意諒義標(biāo)驅(qū)準(zhǔn)叢是平用晝于臂評(píng)幅價(jià)椅或涌計(jì)仗量涼鑒窮證畝對(duì)蘋(píng)象垂的徹基瘦準(zhǔn)喚，符當(dāng)且涉資及掠列慈報(bào)管時(shí)經(jīng)，灰還猛包所括全列刮報(bào)格的只基奮準(zhǔn)抖。哈標(biāo)猛準(zhǔn)耽可外以喪是驗(yàn)正妻式管的頁(yè)規(guī)牙定耐，梯也起可些以集是唐非柜正慌式莫的任規(guī)睬定猛。1相關(guān)性相楚關(guān)叢的私標(biāo)敢準(zhǔn)心有綿助累于冬審環(huán)計(jì)條人斧員碼做倡出鵝審炊計(jì)累結(jié)碼論繞、螺提勾出遣審爬計(jì)捎意恒見(jiàn)名，稼便彈于湯預(yù)捆期棒使鏟用姨者布做覺(jué)出隊(duì)決拋策逗。2．橋?qū)徸接?jì)疾標(biāo)卵準(zhǔn)恨的損特梳征2完整性完都整輪的途標(biāo)駛準(zhǔn)誓不娃應(yīng)總忽衡略皺業(yè)詞務(wù)剖環(huán)斗境樓中匆可隸能撒影蹈響字得嚼出室結(jié)產(chǎn)論缸的財(cái)相股關(guān)暴因扎素膝，逐當(dāng)兆涉款及夸列糖報(bào)婦時(shí)庫(kù)，搏還逮包蹤蝶括劣列悉報(bào)偶基么準(zhǔn)致。3

可靠性可超靠宴的悠標(biāo)袍準(zhǔn)渴能存夠舊使棚能收力潑相錘近強(qiáng)的總注凳冊(cè)最會(huì)河計(jì)宏師準(zhǔn)在培相搜似蘭的家業(yè)衫務(wù)廢環(huán)殼境澡中銹，喂對(duì)手鑒還證臣對(duì)閱象踢做攀出顯合大理腸一產(chǎn)致脆的吊評(píng)故價(jià)喊和克計(jì)鄰量靠。4中立性5

可理解性中衣立風(fēng)的腸標(biāo)藏準(zhǔn)得有庭助疏于嶺得祖出楊無(wú)克偏忽向裂的鎖結(jié)講論預(yù)?？裳砝娼庠\的宿標(biāo)乘準(zhǔn)釀?dòng)姓渲{(diào)于刺得養(yǎng)出木清環(huán)晰據(jù)、案易示于匯理差解眨、委不毅會(huì)遠(yuǎn)產(chǎn)經(jīng)生喊重樹(shù)大筋歧禿義貿(mào)的從結(jié)緣瑞論優(yōu)。3．塔審五計(jì)館標(biāo)品準(zhǔn)擁的筑獲殼取

審計(jì)標(biāo)準(zhǔn)應(yīng)當(dāng)能夠?yàn)轭A(yù)期使用者所獲取，便于預(yù)期使用者了解鑒證對(duì)象的評(píng)價(jià)和計(jì)量。審計(jì)標(biāo)準(zhǔn)可通過(guò)下列方式向預(yù)期使用者提供，具體包括：公開(kāi)發(fā)布；在陳述鑒證對(duì)象信息時(shí)以明確的方式表述；在鑒證報(bào)告中以明確的方式表述；常識(shí)理解，如計(jì)量時(shí)間的是小時(shí)或分鐘。4．增時(shí)絹間雨標(biāo)吵準(zhǔn)離的豆運(yùn)胖用掏應(yīng)獎(jiǎng)注究意膝的尖問(wèn)勉題

如果審計(jì)標(biāo)準(zhǔn)選擇和使用不當(dāng)，將會(huì)造成審計(jì)評(píng)價(jià)失誤，注冊(cè)會(huì)計(jì)師所承受的審計(jì)風(fēng)險(xiǎn)也會(huì)大大增加。因此，注冊(cè)會(huì)計(jì)師在執(zhí)行業(yè)務(wù)時(shí)必須注意準(zhǔn)確、合理靈活選擇和運(yùn)用可靠的審計(jì)標(biāo)準(zhǔn)。只有選擇適當(dāng)?shù)膶徲?jì)標(biāo)準(zhǔn)，才能保證審計(jì)工作的質(zhì)量。（淡四逮）速證鬼?yè)?jù)

證據(jù)是注冊(cè)會(huì)計(jì)師提出鑒證結(jié)論的基礎(chǔ)。注冊(cè)會(huì)計(jì)師應(yīng)秉持職業(yè)懷疑態(tài)度來(lái)計(jì)劃和執(zhí)行鑒證業(yè)務(wù)，獲取有關(guān)鑒證對(duì)象信息是否不存在重大錯(cuò)報(bào)的充分、適當(dāng)?shù)淖C據(jù)。（孝五造）逢鑒召證慮報(bào)旱告

注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)針對(duì)鑒證對(duì)象信息（或鑒證對(duì)象）在所有重大方面是否符合適當(dāng)?shù)臉?biāo)準(zhǔn)，以書(shū)面報(bào)告的形式發(fā)表能夠提供一定保證程度的結(jié)論，即鑒證報(bào)告。四植、審室計(jì)早質(zhì)紐奉量植控餃制欣準(zhǔn)襪則

根據(jù)會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制準(zhǔn)則的規(guī)定，會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)制定質(zhì)量控制制度，以合理保證會(huì)計(jì)師事務(wù)所及其人員遵守法律法規(guī)、職業(yè)道德規(guī)范、審計(jì)準(zhǔn)則、審閱準(zhǔn)則、其他鑒證業(yè)務(wù)準(zhǔn)則和相關(guān)服務(wù)準(zhǔn)則的規(guī)定，并合理保證會(huì)計(jì)師事務(wù)所和項(xiàng)目負(fù)責(zé)人根據(jù)具體出具恰當(dāng)?shù)膱?bào)告。（往一雪）礦對(duì)駛業(yè)壯務(wù)冠質(zhì)余量堆承柏?fù)?dān)麗的緒領(lǐng)寧導(dǎo)結(jié)責(zé)析任（觸二羨）焦職靈業(yè)慣道御德研規(guī)診范（負(fù)三泉）饒客胃戶(hù)炎關(guān)造系徹和瓣具截體理業(yè)窮務(wù)叔的沃接趁受快得膊與貴保堆護(hù)（所四用）探人例力幼資秀源（激五浸）蛇業(yè)羨務(wù)銀執(zhí)貿(mào)行（板六窄）榨業(yè)狐務(wù)荒工拖作梢底亡稿（衰七淚）俗監(jiān)擁控質(zhì)門(mén)量旺控訴制制秧度案截例陽(yáng)導(dǎo)蘿入：蘭為塵什孩么謝要前有村職禮業(yè)咳道尤德集規(guī)如范期?小誼王穴和襯小遞李趨是撞中蓬學(xué)冬同燙學(xué)仇。籍高犁中肅畢芳業(yè)距后序，溪二今人炕選盡擇涉了洲不夠同梢的角大屢學(xué)宋和回專(zhuān)廈業(yè)匹。雪小劈燕王蓋就貸讀賞于扛一或所宋著偉名傾大梢學(xué)菠的蹲會(huì)直計(jì)甚專(zhuān)珠業(yè)耽，凡畢佩業(yè)長(zhǎng)后院進(jìn)閑入擠一役家頌會(huì)奪計(jì)貨師偏事彼務(wù)裳所悄，崇目駁前脆已刺成歷為蹄了蠟這經(jīng)家辱會(huì)慢計(jì)租師愈事棵務(wù)儉所囑的憲合凈伙串人晚。鄰小棄李攪則慚選貴擇該了類(lèi)廣胃告碗專(zhuān)害業(yè)添，值經(jīng)墻過(guò)楊多鎮(zhèn)年避打膚拼知，鞭目錄前唇也浮有熱了棍自處己演的飾廣宵告款服冤務(wù)逐事衡務(wù)星所劇。浴小爬李歉在繞一先次愿拜侵訪(fǎng)俗客認(rèn)戶(hù)擱的強(qiáng)過(guò)攔程輔中涌了腔解獎(jiǎng)到逝，莊這河家然公幼司秩目晨前糟正消在洲尋歷找樓一唱家她會(huì)甘計(jì)替師早事堅(jiān)務(wù)恭所真為乏其腔申抄請(qǐng)厲銀酷行斥貸眠款喉進(jìn)漆行裁會(huì)堅(jiān)計(jì)痕報(bào)灣表吼審樂(lè)計(jì)衫。捆他烤想架到幣了陪老播同殿學(xué)債，醬便座主雁動(dòng)搬承啦攬?zhí)锪藛?wèn)這厘項(xiàng)葉差園事省。惜他箱打析電辟話(huà)廳給弓小濫王文，嗓讓譯小證王車(chē)趕要緊寫(xiě)為遞這那家便公掀司恢進(jìn)障行務(wù)審歌計(jì)慮，亦說(shuō)悶：“你樣就江不揪用妙付槐介圣紹銹傭趣金遭了賞，贊誰(shuí)偷讓葬我而們汗是柱老另同勞學(xué)叢呢憑！超不騰過(guò)宅，漏你懲的未事?lián)鷦?wù)舞所猛太釀沒(méi)年名易氣疲了陸。群為焰什忽么溜不墓讓膀我艇幫乓你憲策仔劃康一死下膨，濟(jì)在像媒稠體拳上稱(chēng)做膛幾雅次碌廣菠告躁？普好炭好蛙地喇宣鑼傳抓一霸下部你候們田的胃能芬力賢呢甘？”…威…項(xiàng)濟(jì)目企三注損冊(cè)嚇會(huì)膝計(jì)纏師亭職漢業(yè)鞭道驅(qū)德紀(jì)規(guī)智范小園故導(dǎo)事斃：年為赴什盜么賀要劈燕有感職邊業(yè)品道穿德察規(guī)范范?小凳王賴(lài)回臺(tái)答敞道渠：古“樂(lè)按觀照赤我矮們喚行市業(yè)布的澤職祝業(yè)招道奮德誦規(guī)絞范樓，扮不洽管斬你唉是胡不行是侍我剪的咳老板同蠻學(xué)旁，串都龍不鼠能植付傳傭弓金回給禮你桌，姥至幼于錫做卵廣糟告懸目晝前丙還買(mǎi)沒(méi)推有選這詳個(gè)蘿必爺要波。瘋此狠外棗，荷按副照尚我袋們置質(zhì)引量靠控肆制霸的養(yǎng)要維求朵，茂能刻不相能鄰作案該視項(xiàng)殃審范計(jì)面，樹(shù)還街要屑對(duì)冶該澇客杰戶(hù)卻進(jìn)盈行灘一蝦些役調(diào)旅查陷。載”注小圍李溫十否分腔納環(huán)悶軌，啦在犬廣驅(qū)告瓦行昆業(yè)乎為篇拉承來(lái)逃廣鐮告為業(yè)妄務(wù)跳委老托跪的堵人持支克付偷傭盜金詞是匆很乏正儉常首的浪事闊情勿，藝如就果閉老唐同馬學(xué)撥為寇了掌省制錢(qián)嗚也君就呀罷你了頁(yè)，刻但賤哪找有面對(duì)晶送革上灑門(mén)艷來(lái)凈的個(gè)業(yè)寫(xiě)務(wù)恐還寒挑乘三辯揀銹四劍也戚不身愿蔽進(jìn)鬧行桑廣稀告怕宣仿傳陡的稈公兄司規(guī)呢字？鮮職趴業(yè)趴道血德梯規(guī)駱?lè)渡蜃魑闯鏊{(lán)這爸樣度奇咸怪織的負(fù)要洋求括，骨事劣務(wù)筑所怠還淹能曬經(jīng)激營(yíng)轟下麻去停嗎弱？項(xiàng)嫌目威三注罵冊(cè)汪會(huì)趴計(jì)照師雀職猾業(yè)兔道隙德逆規(guī)蘇范一急、注緒冊(cè)追會(huì)命計(jì)村師海職偶業(yè)緞道持德敢以煮及褲規(guī)華范（算一剪）灰注熟冊(cè)旋會(huì)鄰計(jì)莫師咸職傘業(yè)棄道繩德道常德制是口社折會(huì)鳳為芒了芽調(diào)善整比人累們導(dǎo)之恭間免以蘭及充個(gè)笨人你與狼社滴會(huì)險(xiǎn)之歇間帝的頃關(guān)采系稼所滔提肢倡戶(hù)的烤社皆會(huì)食行道為峽規(guī)傭范照的樂(lè)總向和撲。所吸謂歸職叼業(yè)榮道勉德癥是朝某過(guò)一營(yíng)職占業(yè)覺(jué)組稍織統(tǒng)以他公云約感、堆守逮則溝等喉形卸式之公騰布亡的集，且其四接奮受努的嫁職逢業(yè)遙行軍為漁會(huì)殊員用自饑愿奴標(biāo)夢(mèng)準(zhǔn)鴿?，F(xiàn)所錫謂灑注及冊(cè)門(mén)會(huì)肺計(jì)典師習(xí)職構(gòu)業(yè)靠道夏德膠是按指住注慕冊(cè)夸會(huì)污計(jì)右?guī)煈俚慕K職除業(yè)掛品番德棚、拾職燒業(yè)臭紀(jì)傲律保、貌專(zhuān)越業(yè)捉勝刊任駱能缸力錢(qián)及咬職鑼業(yè)霸責(zé)奏任您等古的川總壟稱(chēng)坦。（羞二恒）輕注桿冊(cè)宜會(huì)椅計(jì)傅師困的戚職向業(yè)摩道要德軍規(guī)界范中養(yǎng)國(guó)遇注嚷冊(cè)暑會(huì)柄計(jì)喊師墨專(zhuān)穩(wěn)業(yè)謹(jǐn)?shù)垒數(shù)路Q(chēng)規(guī)爹范掌指轉(zhuǎn)導(dǎo)真意客見(jiàn)啦分松為喊兩近個(gè)節(jié)層芬次縮慧：扁一嶄是虜基滅本稿原可則恢，稀二噸是巨具鄰體畢要余求耀?；?hào)本休原新則包句括統(tǒng)注艘冊(cè)婆會(huì)臘計(jì)準(zhǔn)師互履逼行統(tǒng)社值會(huì)拾責(zé)疼任井，迅恪雀守悲獨(dú)忙立確、摘客土觀去、屆公懂正欺的拒原血?jiǎng)t診，蹄保靈持垂應(yīng)濱有大的楚執(zhí)統(tǒng)業(yè)鍵謹(jǐn)塵慎閑，敗保步持粱和方提吼高粗專(zhuān)治業(yè)病勝庭任歇能嗓力愿，型遵流守徐審胸計(jì)遣準(zhǔn)鄰則陶等烈職字業(yè)津規(guī)宴范刺，引履矩行收對(duì)甜客撓戶(hù)期的柳責(zé)紙任絕以獄及釋對(duì)陡同丸行增的傲責(zé)域任壘等畢內(nèi)菠容沉。具綱體萍要賊求包堤括鍋獨(dú)稻立蠟性且、監(jiān)專(zhuān)鍋業(yè)土勝稱(chēng)任爬能肯力始、從保討密桃、甲收巷費(fèi)羅與喪傭豪金仔、聾與統(tǒng)執(zhí)授行城鑒南證中業(yè)舒務(wù)壩不歉相根容褲的頁(yè)操街作范、凱接子任是前葛任挨注際冊(cè)遙會(huì)愈計(jì)戚師囑的余審絡(luò)計(jì)共業(yè)欲務(wù)涌，雷以帝及血廣挺告蠟、可業(yè)噸務(wù)畝招罰攬徐和艷宣藏傳廚等難。二條、注土冊(cè)竟會(huì)宅計(jì)難師弦職固業(yè)始道齡德賄遵閉循頌的乖基及本愉原券則注欺冊(cè)閱會(huì)渴計(jì)祖師敏執(zhí)訪(fǎng)行菊審療計(jì)倡、射審腫核祝和構(gòu)審青閱靜時(shí)振，困應(yīng)作遵百守哨獨(dú)冰立檔、電客瓶觀搬、若公內(nèi)正匠的橋原盾則希。鈴獨(dú)單立通、兼客戀觀條、狼公采正穴是壺職丟業(yè)雕道賺德述規(guī)鉛范爭(zhēng)中火最蒼重液要婚的在三禍個(gè)徐概筑念盡，泰也許是基的周注優(yōu)冊(cè)結(jié)會(huì)械計(jì)絲式師昂職惹業(yè)曲道宴德袍的狀三譯條筆最跪重尤要支的云具唉體乒要紗求員。1、叔獨(dú)神立衛(wèi)、旬客揚(yáng)觀紙、唐公箭正2、諷專(zhuān)剝業(yè)百勝圈任山能渣力縫與戴應(yīng)禽有好關(guān)坑注基恩本愁原莖則3、劣保皺密4、肚專(zhuān)融業(yè)災(zāi)行孝為5、相技按術(shù)叼準(zhǔn)棋則（攝一餐）蠅獨(dú)遞立因、貨客纏觀際、繡公雅正品原符則1、劈燕獨(dú)辱立體原拍則在旱執(zhí)趙行城鑒夸證憶業(yè)叛務(wù)虹時(shí)忌，構(gòu)注權(quán)冊(cè)雄會(huì)帶計(jì)貓師賭必傾須取保霉持愿獨(dú)瓦立搭性懸。肝獨(dú)廳立布性刃包皺括文實(shí)須質(zhì)逮上族的農(nóng)獨(dú)剃立奪性猴和英形編式洽上翅的箏獨(dú)嗽立冒性隸：（1）麥實(shí)姻質(zhì)叛上秀的喬獨(dú)咳立樹(shù)性胸是耍一山種內(nèi)茅心頌狀騰態(tài)，理要世求艱注耀冊(cè)枯會(huì)蠻計(jì)種師就在奔提云出框結(jié)法論很時(shí)衣不尿受出有毯損腎于分職滔業(yè)滅判統(tǒng)斷劣的御因擺素頑影磁響鑄，抄能農(nóng)夠誠(chéng)塔實(shí)僅公過(guò)正涼行折事，齊并忽保拼持洪客殊觀科和舒職榆業(yè)攜懷隸疑優(yōu)態(tài)味度籮；（2）齊形條式抖上隊(duì)的晴獨(dú)筑立朝性遞，艘要念求界注呆冊(cè)禾會(huì)茶計(jì)模師侵避際免耀出章現(xiàn)和重卻大棟的敢事串實(shí)間和傅情話(huà)況臟，嚴(yán)使錦得醋一嫁個(gè)理鼻性曾且折掌體握械充不分凍信門(mén)息的第訪(fǎng)三類(lèi)方在米權(quán)盒衡糞這權(quán)些劑事擠實(shí)累和畏情刷況樸后特，氣很規(guī)可找能此推班定響會(huì)脂計(jì)豬師舟事查務(wù)成所群或段項(xiàng)勿目港組悼成澇員禍的屆誠(chéng)助信膝、淡客劈燕觀友或投職貝業(yè)囑懷戲疑睬態(tài)捆度嚷已飯經(jīng)關(guān)受先到缺損跪害責(zé)。1.經(jīng)濟(jì)利益；（股票、債券)2.貸款、擔(dān)保以及商業(yè)關(guān)系、家庭和私人關(guān)系；3.與審計(jì)客戶(hù)發(fā)生雇傭關(guān)系；4.高級(jí)職員與審計(jì)客戶(hù)的長(zhǎng)期關(guān)聯(lián)；5.為審計(jì)客戶(hù)提供非鑒證服務(wù)；6.收費(fèi)；舉例2、虎客筒觀搏、鞋公汗正句原翻則客目觀妄和配公限正溫原老則弦要努求臣會(huì)屢員燭不召應(yīng)思因按偏秤見(jiàn)晶、妨利瞇益旱沖互突酷以籌及轎他勿人照的優(yōu)不其當(dāng)?shù)坑傲彭懯[而明損咳害繪職夾業(yè)斯判堤斷致。1、珠專(zhuān)蘆業(yè)申勝蛛任往能檔力會(huì)灑員鄙應(yīng)苦當(dāng)巡壽保獲持真專(zhuān)堆業(yè)摧勝輝任鎖能善力節(jié)，避將飼專(zhuān)久業(yè)令知搏識(shí)椅和身技付能惕始僻終付保悅持吊在將應(yīng)扒有警的松水兔平豆之瀉上末，鍋以密適靜應(yīng)崗當(dāng)押前戴實(shí)料務(wù)郊、傻法桃律期和具技瞧術(shù)夾的代發(fā)第展誕，銜確刮保四客抵戶(hù)乞或頑雇棕傭諒單允位扒能亭夠著得恐到沫合捐格居的巾專(zhuān)冰業(yè)疾服主務(wù)窩。注忠意杏：第樣一虧，競(jìng)不抹應(yīng)纏承探接繳不拳能頓勝螺任知的贏業(yè)盤(pán)務(wù)狂；第研二普，前勝也任太能鹽力乘包霧括殃獲雙取尸和弟保蘇持衰；第革三伴，撓利鐘用旋專(zhuān)究家接工喇作貨。（僻二贈(zèng)）專(zhuān)棒業(yè)潔勝朝任偵能帝力乎與蜓應(yīng)今有皇關(guān)窮注2、卻應(yīng)轎有交的譯關(guān)海注應(yīng)專(zhuān)有敢的幕關(guān)陜注證，歇要卻求乞會(huì)懸員勤厘勉綿盡駕責(zé)賞，按浙照秘有郵關(guān)材工露作索要哄求厲，派認(rèn)扯真梁、粱全掃面部、索及夕時(shí)娘地似完絲式成攔工屬作刻任賓務(wù)概。由在反審柱計(jì)別過(guò)圓程前中改，送會(huì)袖員撥應(yīng)膜當(dāng)回保低持向職世業(yè)岡懷芹疑愉態(tài)管度孩，理運(yùn)愈用隊(duì)專(zhuān)殿業(yè)碗知犧識(shí)榨、溫技剖能叉和睡經(jīng)釘驗(yàn)橡，斧獲豈取影和再評(píng)志價(jià)輕審乞計(jì)撇證把據(jù)殲。質(zhì)歡疑脖的幸思象維索方韻式昆：推并認(rèn)不至假擇設(shè)似責(zé)滾任施方那是幼不擊誠(chéng)釀實(shí)件的字；糠決縫不寇假所設(shè)脾是豆誠(chéng)杏信供的皆；錄對(duì)嗚產(chǎn)抖生鼠懷構(gòu)疑陰的悠證已據(jù)蓄一禍定此要舅追忙查（譽(yù)二渠）專(zhuān)影業(yè)漁勝浮任血能睜力帽與狡應(yīng)角有疾關(guān)決注保建密豬原日則男要緒求語(yǔ)會(huì)廢員渣應(yīng)寬當(dāng)聰對(duì)葵因步職賣(mài)業(yè)儉關(guān)完系態(tài)和通商銹業(yè)窩關(guān)宰系緣瑞而甲獲能知浙的撒信架息弓予尸以鉆保吉密蝕，宴避律免雁出汪現(xiàn)軋下蟻列廳行跪?yàn)橄?路.除欲非劇法讓律捷法序規(guī)艦和排職哀業(yè)手規(guī)震范滲允脹許年或凱要睜求午，遙在交未姓經(jīng)修適乖當(dāng)芒且休特螞別劈燕授疾權(quán)幫的絨情虛況偷下沃，狂向陽(yáng)會(huì)插計(jì)蜘師伯事閃務(wù)慕所撲或快雇盟傭俗單劃位匆以阿外區(qū)的封第淋三名方貪披耳露代由亮于閣職脫業(yè)晃關(guān)哀系爹和崖商站業(yè)軍關(guān)揚(yáng)系等獲揀知誰(shuí)的思涉許密命信垮息拼；2憂(yōu).利立用瞎因閃職拍業(yè)悠關(guān)農(nóng)系不和瞧商爬業(yè)溝關(guān)刺系牙而預(yù)獲某知御的主涉害密譯信皮息叮為躬自飲己吧或非第淹三傳方爐謀怪取項(xiàng)利林益野。持注攤意鞭：第榴一挪，族會(huì)麥員表在青社工會(huì)煩交師往趣中將應(yīng)怒當(dāng)井遵聰循蠟保屈密堅(jiān)原劈燕則俘；第扇二岡，怎保繪密橡義聽(tīng)務(wù)身的早豁名免叔；第徑三持，套決倒定蓮是書(shū)否脊披撕露績(jī)信明息阿時(shí)派應(yīng)晴考閉慮垃的絨因望素（懷三云）保訓(xùn)密職押業(yè)往行血為決原吸則幅要秒求蒜會(huì)侄員表應(yīng)躍當(dāng)萍遵撓守鉆相急關(guān)催法貢律賀法持規(guī)報(bào)，蓋避玩免糟發(fā)茂生雄任妥何但會(huì)什員焦已碌知匪悉置或垮應(yīng)霉當(dāng)私知紹悉勝的壟有挪損賤職灑業(yè)形聲質(zhì)譽(yù)謎的備行題為欲。在耕推雪介呈自仇身餅和霸工型作智時(shí)垃，鈔會(huì)樸員術(shù)不偉應(yīng)意損姥害或職理業(yè)億形暈象慢。包會(huì)劫員蹲應(yīng)設(shè)當(dāng)汁誠(chéng)水實(shí)躍、誓實(shí)憲事之求透是物，擊不芽應(yīng)依存灰在忌下魯列膀行垮為芝：1百.對(duì)嗎其恩能鹽夠額提溜供泊的壯服鎮(zhèn)務(wù)兵、戴擁農(nóng)有淚的蹦資炎質(zhì)幼以濤及享積骨累木的習(xí)經(jīng)杯驗(yàn)巖進(jìn)之行夸蜜大蘇宣雷傳；2牧.對(duì)角其回他接會(huì)鉤員港的壞工攪作驕進(jìn)藍(lán)行貶溪低洞或笛比嫌較。（傻四擋）職閑業(yè)舅行攤為1、條對(duì)麻社鬼會(huì)覺(jué)公協(xié)眾施的良責(zé)呼任2、因?qū)ψx客濾戶(hù)址的臥責(zé)菊任3、別對(duì)痕同位行救的釀責(zé)奏任4、脫其個(gè)他番責(zé)本任5、巧技慣術(shù)懂準(zhǔn)出則三份、柄注鬼冊(cè)巾會(huì)我計(jì)盟師騙專(zhuān)攻業(yè)貪道方德度具董體目要抹求1、掩獨(dú)盛立榮性2、脅專(zhuān)掏業(yè)坐勝企任篇能賀力3、進(jìn)保累密4、鬼收密費(fèi)洞與亞傭維金5、蝦與跌執(zhí)下行感鑒眉證戒業(yè)男務(wù)記不鳴相節(jié)容互的想工頑作6、墾關(guān)機(jī)于衡接笨任鄰前頃任何注蠻冊(cè)舌會(huì)看計(jì)靈師路的成審?fù)赣?jì)銷(xiāo)業(yè)蛛務(wù)7、絞廣胸告執(zhí)、村業(yè)辦務(wù)池招賴(lài)攬館和壯宣翅傳具票體要循求（煎一悟）皺獨(dú)圾立倆性定濕義實(shí)現(xiàn)質(zhì)滴上步的東獨(dú)房誠(chéng)立攝和郵形曠式錯(cuò)上節(jié)的產(chǎn)獨(dú)無(wú)立杠。實(shí)鋸質(zhì)皺上雨的違獨(dú)膚立，忍是襪指嗎注侍冊(cè)簡(jiǎn)會(huì)斃計(jì)竹師揀在悠發(fā)茅表籍意怒見(jiàn)久時(shí)懶其抬專(zhuān)芽業(yè)恰判戒斷抬不識(shí)受周影傻響周，陳公再正密執(zhí)歉業(yè)把，惠保纖持方客甩觀介和番專(zhuān)權(quán)業(yè)幕懷鄙疑松；形洋式齊上航的脈獨(dú)茂立，惠是訓(xùn)指較會(huì)響計(jì)米師股事誘務(wù)恥所短或香鑒附證臥小落組棒避網(wǎng)免綠出籮現(xiàn)鎖這橫樣掃重慣大譽(yù)情川形蔬，范使筐得搶擁曲有稠充勢(shì)分永相綿關(guān)菠信綠息汽的價(jià)理歌性玻第別三晴方繁推鴨斷筋其也公不正豆性榨、宇客繞觀焦性半或沒(méi)專(zhuān)睜業(yè)制懷欠疑錫受饑到旅傷肉害佳。我鹽鑒戒證通，我畫(huà)獨(dú)女立叢！可極能沾損罰害趁獨(dú)序立末性左的丈因狂素1喝.經(jīng)嘩濟(jì)炭利籃益與爬鑒勒證壇客見(jiàn)戶(hù)段存學(xué)在危專(zhuān)恐業(yè)約服應(yīng)務(wù)控收賺費(fèi)排以熟外混的注直曬接中經(jīng)勻濟(jì)托利孕益賓或魚(yú)重姓大棚的潛間滾接掉經(jīng)杰濟(jì)磚利富益驅(qū)；收濾費(fèi)僵主偽要柔來(lái)呆源鵝于戒某催一浴鑒邁證趙客啊戶(hù)代；過(guò)胖分獸擔(dān)猶心拆失招去首某屢項(xiàng)騾業(yè)厚務(wù)隸；與張鑒鏡證鈴客播戶(hù)贏存舉在攤密明切桿的敲經(jīng)蒙營(yíng)牌關(guān)師系盤(pán)；對(duì)德鑒五證眉業(yè)來(lái)務(wù)躁采冒取錯(cuò)或慰有宏收宗費(fèi)照的書(shū)方賊式簽；可貪能莊與戚鑒夢(mèng)證果客慶戶(hù)罪發(fā)西生疊雇鐵傭啊關(guān)侵系膛。（港一組）慘獨(dú)聲立唯性原厚來(lái)兆是夫這爹樣旗的塞！2壩.自瓦我垃評(píng)練價(jià)鑒撲證稀小幅組答成坦員仇曾稅是沉鑒固證潤(rùn)客湯戶(hù)族的玩董胃事嫁、犬經(jīng)單理搭、仗其堡他伏關(guān)范鍵使管頓理秩人趴員已或解能催夠浮對(duì)團(tuán)鑒鉛證費(fèi)業(yè)不務(wù)紛產(chǎn)蹤蝶生鄰直放接彩重伏大降影刃響螞的蹲員屬工核；為揉鑒峽證肝客盲戶(hù)羨提義供巡壽直丙接脊影附響餐鑒陡證怪業(yè)錫務(wù)巧對(duì)樹(shù)象壯的罰其許他閉服事務(wù)職；為晃鑒無(wú)證閘客寨戶(hù)幸編應(yīng)制失屬攪于廟鑒傲證子業(yè)刷務(wù)揪對(duì)使象善的吸數(shù)色據(jù)案或腥其賠他旬記雕錄扁。（京一合）傻獨(dú)冶立臭性3叛.關(guān)烤聯(lián)筑關(guān)斗系與哥鑒有證唇小勺組盛成貴員駁關(guān)現(xiàn)系弟密鋸切規(guī)的折家勇庭濕成帝員利是暗鑒薄證轟客律戶(hù)稿的盯董良事疫、卡經(jīng)蘆理猜、漁其霸他鉆關(guān)敞鍵奸管么理盛人朗員仰或調(diào)能哀夠白對(duì)晶鑒廊證北業(yè)止務(wù)孝產(chǎn)茅生曬直修接辦重?cái)_大軍影斥響截的肢員傭工濾；鑒舊證匹客劍戶(hù)華的壇董妖事故、引經(jīng)填理升、螺其葛他役關(guān)俗鍵監(jiān)管芝理攝人撤員薯或田能仔夠棒對(duì)教鑒麥證棍業(yè)緩務(wù)贊產(chǎn)傭生棍直劉接絨重銀大地影暗響餐的吐員秀工異是榴會(huì)璃計(jì)賽師橋事水務(wù)稅所債的飄前堪高杰級(jí)醬管催理溝人策員誓；會(huì)眨計(jì)唱師冠事言務(wù)職所裝的依高棚級(jí)康管映理縫人后員屢或流簽聚字惰注冒冊(cè)蟻會(huì)狗計(jì)導(dǎo)師周與惱鑒串證洽客啦戶(hù)就長(zhǎng)舞期蛾交伴往稿；接卷受叨鑒銀證抬客冤戶(hù)耗或許其桐董豎事體、筒經(jīng)滴理彼、吊其秋他想關(guān)劣鍵欺管哄理酒人捐員宵或協(xié)能嘴夠夜對(duì)椅鑒坐證梨業(yè)內(nèi)務(wù)夫產(chǎn)趙生勻直腔接奔重螺大臣影帳響柳的奏員芬工吉的輩貴爬重萍禮奇品翻或叫超槐出業(yè)社躁會(huì)婚禮偷儀文的圾款醋待粘。（狠一守）冊(cè)獨(dú)塔立怖性4繞.外池界奇壓尋力在黑重館大剪會(huì)朝計(jì)剩、鴉審炕計(jì)賞等親問(wèn)汽題蔽上桃與缸鑒盛證槳客它戶(hù)靠存尺在久意染見(jiàn)防分墻歧鵲而才受慣到哲解尿聘駕威鞏脅恢；受深到遷有麥關(guān)債單就位秋或闖個(gè)策人橡不泛恰補(bǔ)當(dāng)敘的適干餡預(yù)翻；受圓到俗鑒晶證禍客尋戶(hù)怨降洗低互收竊費(fèi)客的魚(yú)壓采力個(gè)而見(jiàn)不牧恰閑當(dāng)壓地勵(lì)縮邁小盯工耕作院范婚圍妹。當(dāng)惱一靠些為上率市使公蓬司捏２電０船０毅２潔年咽中綱報(bào)冤已蛙經(jīng)兼開(kāi)爆始尋披仇露鐮的鋪時(shí)孟候泥，科南搖通艦縱奮橫蛋國(guó)第際危股棟份碗有節(jié)限掌公壯司聽(tīng)（板６狼０做０蘇８屑６財(cái)２叢）池的炮２弦０種０錘１末年甘年部報(bào)宗在寧屢才遭罵上對(duì)海陡證繞券錘交液易度所稅譴凱責(zé)院的貿(mào)情窄況治下餅，復(fù)一險(xiǎn)直玩拖販到昨７稍月拆１姨８范日卻才僻公貫布百，研成梅為遞滬煉深幣股斑市去中現(xiàn)最予后副一斯家惜公薯布圈年藍(lán)報(bào)傻的覺(jué)公陪司碑?？v智橫咐國(guó)蓋際焰公誘司躍將熟年量報(bào)名難蒸產(chǎn)虎的宋原惜因信歸煮咎笛于組前供任條會(huì)生計(jì)概師爐事師務(wù)諷所—短—深蔽圳冶天裳健汪信守德紛此長(zhǎng)前磨擬夏對(duì)站其妄年暮報(bào)裂出芽具預(yù)“穿拒氏絕拌表蹤蝶示莖意敵見(jiàn)芝”范的忍審船計(jì)嶺報(bào)化告括。天柴健女信禾德猜出迅具炮的稱(chēng)這用份既審光計(jì)鏡報(bào)梳告內(nèi)長(zhǎng)躁達(dá)辦１烏０倒４歌頁(yè)趴，寒并徹揭縱出桶公曲司叉存劑在殊重貧大廁隱次患椒問(wèn)獄題喉。涂縱著橫洲國(guó)贏際避對(duì)盡此偷不障能排接橋受揚(yáng)，乳隨防后盈解喇聘痕了率天直健副信四德戴，口另沒(méi)聘拍一察家崖事喇務(wù)辣所杜。（兵一遞）貿(mào)獨(dú)銹立裙性（遙二削）感專(zhuān)受業(yè)挎勝拳任犯能棵力注鳳冊(cè)熔會(huì)構(gòu)計(jì)側(cè)師評(píng)應(yīng)錘當(dāng)吐保志持憑和伐提熊高驅(qū)專(zhuān)胞業(yè)摘?jiǎng)儆稳螏Z能糖力像，拌遵價(jià)守賴(lài)獨(dú)御立責(zé)審熟計(jì)懷準(zhǔn)護(hù)則施等活職位業(yè)箏規(guī)臨范庸，餐合茶理割運(yùn)濁用潔會(huì)久計(jì)吊準(zhǔn)綿則醋及統(tǒng)國(guó)拔家槍其膏他裳相端關(guān)懲技世術(shù)亭規(guī)具范謎。會(huì)賄計(jì)斜師料事枕務(wù)悠所廚和宵注曲冊(cè)赤會(huì)樂(lè)計(jì)籃師不飄得堂承強(qiáng)辦由不盛能蒼勝璃任旗的舅業(yè)住務(wù)。注規(guī)冊(cè)屯會(huì)賽計(jì)乳師距執(zhí)挺行稈業(yè)之務(wù)況時(shí)閑，應(yīng)祥當(dāng)枕保沾持淡應(yīng)呼有摧的壟職比業(yè)纏謹(jǐn)撕慎。一涂般漆知隆識(shí)專(zhuān)說(shuō)業(yè)讀知許識(shí)行伍業(yè)屑知告識(shí)客義戶(hù)良知搏識(shí)注搜冊(cè)盯會(huì)公計(jì)仁師篇應(yīng)摔當(dāng)顯通急過(guò)爆教忌育皆、腫培葵訓(xùn)失和代執(zhí)叫業(yè)爆實(shí)羅踐廣保將持果和訴提奶高酒專(zhuān)慈業(yè)繁勝滅任顆能忽力告。注刷冊(cè)逐會(huì)許計(jì)湯師不讓得鞭宣暮稱(chēng)流自繭己罵具斃有覺(jué)本展不曾具舍備孤的矮專(zhuān)獎(jiǎng)業(yè)貌知宰識(shí)俗、命技爸能瞇或術(shù)經(jīng)場(chǎng)驗(yàn)。在殿提澡供絹專(zhuān)貝業(yè)屈服斗務(wù)漸時(shí)槐，捕注懂冊(cè)相會(huì)叉計(jì)最師可各以腿在鈔特男定驅(qū)領(lǐng)眨域五利綢用公專(zhuān)煎家灶協(xié)踩助辜其妙工悲作。在獲利既用豆專(zhuān)窩家飲工核作套時(shí)吼，注幻玉冊(cè)程會(huì)她計(jì)蘇師偉應(yīng)尿當(dāng)賣(mài)對(duì)夫?qū)１患覞q遵蹄守餃職辟業(yè)跳道紋德基的舅情紋況葬進(jìn)女行睬監(jiān)堆督某和立指木導(dǎo)。（員二版）評(píng)專(zhuān)撒業(yè)忠勝都任浴能飲力（集三促）恢保骨密注晃冊(cè)券會(huì)游計(jì)袖師投應(yīng)棉當(dāng)群對(duì)土在鬧執(zhí)秧業(yè)蔑過(guò)尊程紗中琴獲揪知驢的說(shuō)客耐戶(hù)傷信饒息馬保線(xiàn)密愚，禍這研一均保羽密悠責(zé)礙任笑不層因失業(yè)卷務(wù)自約露定算的丑終直止?jié)啥窘K撈止授。注痛冊(cè)券會(huì)贈(zèng)計(jì)朽師波應(yīng)仍當(dāng)金采晝?nèi)∷ゴ臌}施雅，把確探保褲業(yè)拍務(wù)窩助稅理難人霞員椒和怒專(zhuān)華家恢遵撐守放保笑密鐮原留則釣。注垮冊(cè)腔會(huì)煉計(jì)耍師箏不嫌得暗利耕用船在岡執(zhí)復(fù)業(yè)墳過(guò)揭程棉中吉獲圓知篩的榜客呀戶(hù)凈信掛息居為肆自推己睛或先他鄰人惡謀帳取岸不隔正挑當(dāng)牌的曉利旗益顧。哇翻賽…揮…！注斗冊(cè)據(jù)會(huì)陶計(jì)見(jiàn)師妥在葬以貝下墳情狼況投下寒可鬧以環(huán)披能露益客凝戶(hù)吵的脅有歪關(guān)私信柏息：取敢得凳客鈴戶(hù)捎的插授欄權(quán)艦；根教據(jù)茶法見(jiàn)規(guī)譽(yù)要慌求沙，據(jù)為嘆法危律蔥訴吐訟漲準(zhǔn)位備冬文匹件刊或傭提圖供甚證撇據(jù)蒙，熔以峰及摩向男監(jiān)阻管朋機(jī)衣構(gòu)訊報(bào)今告篩發(fā)疫現(xiàn)綱的激違仁反基法偏規(guī)化行博為泛；接愉受紙同兵業(yè)燈復(fù)災(zāi)核遍以海及受注麗冊(cè)肥會(huì)都計(jì)劑師擇協(xié)哥會(huì)萄和立監(jiān)摟管浮機(jī)捷構(gòu)俯依笨法金進(jìn)月行卻的紋質(zhì)位量賞檢話(huà)查幕。在蕉決仰定志披蠶露紙客磚戶(hù)爬的勺有繡關(guān)舅信污息膏時(shí)路，開(kāi)注卵冊(cè)懂會(huì)墳計(jì)寧師若應(yīng)樹(shù)當(dāng)伙考鋒慮違以跪下阻因射素：是增否枯了則解章和咬證絕實(shí)乘了悅所旗有萄相私關(guān)披信遣息??；信告息蓋披奮露糖的姨方奶式瞞和就對(duì)范象芝；可億能鍋承賄擔(dān)奇的蠢法員律艱責(zé)匆任扛和般后減果被。（唐三霞）逼保柱密收凍費(fèi)島考偉慮牽的蔥因斜素專(zhuān)赤業(yè)攏服敏務(wù)亮所蟻需疲的縮慧知撫識(shí)棟和鉤技詞能喉；所赴需睡專(zhuān)角業(yè)剩人庫(kù)員絲式的統(tǒng)水筋平以和遇經(jīng)槳驗(yàn)撫；每稈一山專(zhuān)許業(yè)盯人牙員子提透供支服覆務(wù)脊所辛需練的但時(shí)劍間身；提暫供指專(zhuān)潮業(yè)芬服駁務(wù)臭所留需席承借擔(dān)蓄的寬責(zé)趣任有。在器專(zhuān)炒業(yè)策服盼務(wù)妹得鹿到講良侍好齒的覽計(jì)辭劃晌、挪監(jiān)暴督友及弱管縫理嘆的岔前健提憑下押，籍收遍費(fèi)寸常駱以歐每危一務(wù)專(zhuān)妥業(yè)腎人糞員停適鋼當(dāng)教的祖小擔(dān)時(shí)嗓費(fèi)楊用米率膀或伙日惑費(fèi)狐用篇率守為珍基冤礎(chǔ)歷計(jì)恰算拼。專(zhuān)茫業(yè)株服確務(wù)芝的暑收瓜費(fèi)浴依旋據(jù)笨、盟收圈費(fèi)住標(biāo)稿準(zhǔn)隱及駝收昨費(fèi)里結(jié)雨算及方倘式罰與啟時(shí)葛間拘應(yīng)饞在槍業(yè)慰務(wù)盆約酒定床書(shū)眠中征予河以筐明遍確想。（儲(chǔ)四膠）酒收鞏費(fèi)府與巡壽傭鐵金如索果血收兩費(fèi)驅(qū)報(bào)塊價(jià)答明壇顯衫低竭于與前察任打注勢(shì)冊(cè)摔會(huì)幫計(jì)際師庭或珍其揀他罩會(huì)壓計(jì)聽(tīng)?zhēng)熝甘滦觿?wù)獄所誦的竟相議應(yīng)息報(bào)我價(jià)紡，挨會(huì)辨計(jì)忌師遇事蒙務(wù)校所垃應(yīng)線(xiàn)當(dāng)忍確湯保廚：在樹(shù)提腥供框?qū)Ｄ鏄I(yè)密服嚴(yán)務(wù)叫時(shí)警，糠工但作征質(zhì)靜量簽不捉會(huì)蛾受圣到數(shù)損匯害驢，池并侍保繩持腳應(yīng)餃有序的內(nèi)職屯業(yè)挪謹(jǐn)土慎姿，怎遵民守鞠執(zhí)紹業(yè)悟準(zhǔn)捷則達(dá)和被質(zhì)帳量森控造制非程根序擦；客濁戶(hù)樣了餐解易專(zhuān)母業(yè)搶服謠務(wù)掩的改范絕圍莫和爽收牛費(fèi)嗚基房誠(chéng)礎(chǔ)或。除襪法予規(guī)類(lèi)允盈許鞭外辨，鞭會(huì)斥計(jì)徐師拋事貞務(wù)惜所減不叉得政以匆或閘有謠收乎費(fèi)蜜方億式探提源供溉鑒清證蠻服幻玉務(wù)缺，收貪費(fèi)農(nóng)與溉否覆或壞多凍少爆不鉤得磨以好鑒憂(yōu)證身工逢作究結(jié)匠果競(jìng)或溪實(shí)眠現(xiàn)忽特晚定寒目匆的坦為迎條傭件。會(huì)蛛計(jì)魂師辣事繡務(wù)臂所翼和褲注他冊(cè)專(zhuān)會(huì)草計(jì)珍師韻不鹽得青為框招訊攬絡(luò)客豪戶(hù)丹而怠向必推搭薦推方扮支爪付扣傭暖金箱，耍也糕不毯得旁因飯向親第狀三島方喊推搖薦享客求戶(hù)藍(lán)而敘收培取夕傭?yàn)V金凱。會(huì)羞計(jì)供師司事粒務(wù)臨所布和蠶注害冊(cè)專(zhuān)會(huì)券計(jì)爽師蝦不跌得震因便宣炎傳瞞他龜人尚的掌產(chǎn)有品逼或堤服案務(wù)閥而鮮收最取紀(jì)傭材金哪。（霸四彈）占收瘡費(fèi)尋與陽(yáng)傭也金？扮審琴計(jì)旗就渾是籃買(mǎi)耽賣(mài)輔?。ㄒ曃辶R）吼與矛執(zhí)寧行碧鑒茶證際業(yè)忌務(wù)找不抽相舞容超的趁工愚作注卡冊(cè)膛會(huì)燭計(jì)港師航不前得畝從鄭事費(fèi)有單損諒于兼或飾可測(cè)能季有點(diǎn)損乖于部其吃獨(dú)闊立鍛性分、醉客都觀藍(lán)性晶、給公垮正仗性泡或間職繞業(yè)屯聲夏譽(yù)跑的典業(yè)懂務(wù)杠、致職捉業(yè)請(qǐng)或斥活辭動(dòng)廉。注塔冊(cè)鉗會(huì)魯計(jì)葡師獸應(yīng)斯當(dāng)繩就凝其愿向艙鑒咳證串客尿戶(hù)頃提兼供清的襯非碰鑒醋證佩服崖務(wù)密與騎鑒醬證懂服危務(wù)村是搜否貸相厘容箱做被出峰評(píng)錯(cuò)價(jià)棄。會(huì)駕計(jì)晌師燈事駝務(wù)暖所儉不基得號(hào)為扛上恨市允公言司嘆同槍時(shí)鄰提掃供泳編男制強(qiáng)會(huì)率計(jì)撞報(bào)遺表夢(mèng)和暮審拳計(jì)故服禿務(wù)貴。會(huì)址計(jì)可師早事邀務(wù)賄所姥的工高抗級(jí)攜管磚理靜人紡員擱或鋸員仁工幫不握得玩擔(dān)討任新鑒名證繡客南戶(hù)激的挪董編事暫（慮包拜括盆獨(dú)享立圈董蝕事闊）部、割經(jīng)扭理蜜或嚼其螺他盈關(guān)禁鍵蜜管冊(cè)理叼職帽務(wù)童。后籌任巾注愁冊(cè)鏈會(huì)別計(jì)糖師尿在唐接珠任宇前嬸任跌注但冊(cè)住會(huì)簡(jiǎn)計(jì)癢師馬的私審幫計(jì)嘴業(yè)胳務(wù)兆時(shí)剩不污得匠蓄醒意網(wǎng)侵建害平前騰任興注次冊(cè)當(dāng)會(huì)苗計(jì)義師病的成合熄法慈權(quán)規(guī)益帥。在美接裹受初審挑計(jì)毒業(yè)返務(wù)倍委骨托陰前村，敞后踐任視注酒冊(cè)片會(huì)險(xiǎn)計(jì)床師碧應(yīng)芒當(dāng)舉向恥前售任蠶注飛冊(cè)關(guān)會(huì)餅計(jì)隔師猶詢(xún)品問(wèn)霜審寸計(jì)霜客患戶(hù)蘭變頁(yè)更瓣會(huì)震計(jì)鋪師伙事筋務(wù)章所槳的盛原晌因嫁，走并提關(guān)多注顏前景任債注浮冊(cè)絡(luò)會(huì)惕計(jì)滾師喉與牧審床計(jì)你客弊戶(hù)衫之齒間巾在找重蘇大鍋會(huì)代計(jì)攏、瘋審父計(jì)緊等眨問(wèn)梁題駁上喘可翠能夫存艘在司的懂意漸見(jiàn)娛分附歧域。后值任政注擾冊(cè)扛會(huì)遣計(jì)涼師宅應(yīng)怕當(dāng)弱提擠請(qǐng)亂審東計(jì)義客辭戶(hù)頭授究權(quán)緩前踏任姻注睬冊(cè)歡會(huì)乞計(jì)反師糞對(duì)蟻其柴詢(xún)譯問(wèn)建作非出銹充衣分遮的能答欄復(fù)屯。鳳如膽果跳審查計(jì)腔客拍戶(hù)礙拒祖絕醋授仗權(quán)要，臟或牧限眼制雷前斃任籮注眾冊(cè)悲會(huì)部計(jì)犧師凈作舍出資答悶復(fù)歐的超范巧圍樓，坐后拍任放注姻冊(cè)鼓會(huì)火計(jì)椒師餐應(yīng)泉當(dāng)猜向姥審板計(jì)厚客白戶(hù)清詢(xún)叉問(wèn)膛原膜因犁，品并走考崗慮堪是鍵否筋接建受浩業(yè)機(jī)務(wù)辰委色托嘩。（盒六軌）沿接麻任謹(jǐn)前擋任痛注播冊(cè)駛會(huì)可計(jì)劍師尤的潛審咱計(jì)贏業(yè)通務(wù)我倆的體答租復(fù)述是亦有仁限發(fā)的前壓任通注飯冊(cè)窮會(huì)肚計(jì)鍬師菠應(yīng)架當(dāng)學(xué)根拘據(jù)帽所筆了己解源的扯情秧況燙對(duì)索后賺任株注逐冊(cè)解會(huì)館計(jì)各師普的裳詢(xún)頁(yè)問(wèn)疫作紹出蘇及損時(shí)姿、油充偵分蝴的廚答扭復(fù)膛。奇如怖果哪受哪到爽審繡計(jì)炭客爺戶(hù)辰的霧限養(yǎng)制善或堤存云在董法敗律鬼訴勵(lì)訟翠的蘭顧研慮斬，悲決壯定掃不污向滲后燦任扶注站冊(cè)寨會(huì)陜計(jì)狗師菌作曠出蝕充立分尼答異復(fù)憶，基前容任培注皂冊(cè)瓣會(huì)恩計(jì)咸師陡應(yīng)粒當(dāng)反向鑒后得任褲注老冊(cè)劍會(huì)耀計(jì)倡師綱表岸明餅其貌答媽復(fù)鎮(zhèn)是較有鼻限饑的城。如怖果倦審振計(jì)鋒客康戶(hù)是委侄托瓜注字冊(cè)陸會(huì)起計(jì)塞師幟對(duì)摸已宇審僻計(jì)帥會(huì)故計(jì)坊報(bào)垮表聯(lián)進(jìn)零行曲重嫁新箏審孟計(jì)擠，仗接里受儉委湊托藥的鐘注股冊(cè)目會(huì)倒計(jì)洽師信應(yīng)半視隔為筋后菠任屆注牽?jī)?cè)幸會(huì)寨計(jì)圾師烈，刑而般之茅前史已蔬發(fā)胡表普審竊計(jì)界意家見(jiàn)蹦的紡注不冊(cè)汪會(huì)嫂計(jì)勒師起則糾視該為贈(zèng)前握任振注組冊(cè)恐會(huì)虜計(jì)版師射。如成果脖后恭任鞏注疼冊(cè)控會(huì)朵計(jì)車(chē)師蓋發(fā)胖現(xiàn)舍前亡任常注琴冊(cè)塌會(huì)畢計(jì)腹師短所發(fā)審士計(jì)探的州會(huì)乘計(jì)景報(bào)只表嬸存繼在蔥重源大睬錯(cuò)爹報(bào)膽，智應(yīng)散當(dāng)搶提駕請(qǐng)棟審改計(jì)森客盤(pán)戶(hù)情告意知厚前改任書(shū)注茅冊(cè)用會(huì)航計(jì)穩(wěn)師狡，坡并喉要匆求嘴審纏計(jì)橡客幼戶(hù)蔥安片排蛾三億方狐會(huì)再談礙，錯(cuò)以睬便紅采舞取墾措姑施堆進(jìn)原行太妥狐善財(cái)處雅理假。（儲(chǔ)六沫）流接切任善前印任寧注蔽冊(cè)科會(huì)懇計(jì)銅師磨的州審亦計(jì)食業(yè)丸務(wù)我陪的灶答潤(rùn)復(fù)膊是辱有此限改的（從七芹）動(dòng)廣隱告包、告業(yè)腫務(wù)誼招筋攬抵和遇宣抓傳注態(tài)冊(cè)破會(huì)癥計(jì)迅師靈應(yīng)制當(dāng)殺維盈護(hù)美職怠業(yè)桑形馳象省，罰在涌向戴社刷會(huì)誕公陷眾館傳毀遞室信因息芽時(shí)窯，技應(yīng)藏當(dāng)斯客霜觀