審計(jì)組織體系與審計(jì)規(guī)范

第二章審計(jì)組織體系與審計(jì)規(guī)范學(xué)習(xí)目的和要求通過本章的學(xué)習(xí)，應(yīng)掌握中外三類審計(jì)組織形式的性質(zhì)、內(nèi)容和特點(diǎn)及適用條件，并掌握我國注冊(cè)會(huì)計(jì)師的鑒證業(yè)務(wù)和法律責(zé)任。在本章的學(xué)習(xí)中，要求了解政府審計(jì)機(jī)關(guān)及其人員、職責(zé)權(quán)限；民間審計(jì)組織及人員、民間審計(jì)的業(yè)務(wù)范圍和職權(quán)；內(nèi)部審計(jì)機(jī)構(gòu)的特征及職責(zé)權(quán)限：理解和掌握注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)規(guī)范體系課時(shí)數(shù)：6學(xué)時(shí)

第一節(jié)政府審計(jì)機(jī)關(guān)與審計(jì)規(guī)范一、政府審計(jì)機(jī)關(guān)及其人員二、政府審計(jì)法律和規(guī)范三、政府審計(jì)的特征第一節(jié)政府審計(jì)機(jī)關(guān)與審計(jì)規(guī)范一、政府審計(jì)機(jī)關(guān)及其人員1、政府審計(jì)組織的審計(jì)模式（領(lǐng)導(dǎo)關(guān)系、類型）

立法型：英、美、加、澳等

司法型：政府審計(jì)有司法權(quán)，審計(jì)人員有司法地位。法、西歐大陸、南美、非洲的法語國家行政型：國家行政部門，行政監(jiān)督中國獨(dú)立型：德國的聯(lián)邦審計(jì)法院、日本的會(huì)計(jì)檢查院。不隸屬于立法、司法、行政，沒有司法權(quán)。審查的問題向司法部門反映2欣.我榴國逼政捏府仗審極計(jì)光機(jī)隙關(guān)憤及話人桃員審浪計(jì)圍署省然審虛計(jì)努局省陣轄教市奏審羊計(jì)繳局斗、會(huì)縣怠審騙計(jì)都局審克計(jì)穗特足派晉員圍辦創(chuàng)事期處做（粗審謎計(jì)劈燕特智派快員鏡）管贊理鉗體法制統(tǒng)銳一節(jié)領(lǐng)孟導(dǎo)料、功分禿級(jí)失審潑計(jì)奴、少雙維重水管凝理運(yùn)（藏上晃級(jí)抖審忙計(jì)衛(wèi)機(jī)川關(guān)此、蛇本少級(jí)遷政鴨府憲）人龜員公構(gòu)叛成雷（堵國扇家題公則務(wù)具員淘）高罪級(jí)蛾審捎計(jì)搏師偶、顫審末計(jì)畏師晶、技助洪理枕審撥計(jì)踐師最鄭高獄審棗計(jì)風(fēng)機(jī)圈關(guān)姥國障際憐組旦織桿是纖聯(lián)荒合秘國屢經(jīng)細(xì)社讓理灘事偷會(huì)輛下根屬糕的肌一旱個(gè)腳非冤政白府暮間曾組地織搖（肺1撥9柜6志8獸年羅）政鑼府愁審御計(jì)應(yīng)機(jī)偽關(guān)賀的憶設(shè)塑置國務(wù)院省級(jí)地方政府地市級(jí)地方政府審計(jì)署審計(jì)廳審計(jì)局雙重領(lǐng)導(dǎo)二膀、跟政億府陣審療計(jì)梅規(guī)葉范1冊(cè)、呈憲裂法2橫、川審等計(jì)央法3束、考審話計(jì)擋規(guī)得范審哨計(jì)缸準(zhǔn)戚則咽類2母0液1雜0年9月欺，易審尼計(jì)堪署竟發(fā)適布組新熄修繩訂晉的《中減華單人撫民局共事和忽國幻玉國叼家己審挪計(jì)弦準(zhǔn)溫則》，隔于2磨0字1汁1年1月1日槐施傅行。三扒、傘國用家片審懂計(jì)骨的甚特續(xù)征1鋤、眉審西計(jì)昂監(jiān)裁督誕的激強(qiáng)嫁制號(hào)性吉（喂依席法龜）行池政升監(jiān)顏督偽、瘦無押償法審閱計(jì)2剛、燃審席計(jì)譽(yù)范濃圍蜜的授廣公泛洗性第姜二鞠節(jié)謊內(nèi)牛部尺審范計(jì)何組放織依及偷審黨計(jì)算規(guī)叔范一析、黃內(nèi)務(wù)部標(biāo)審扒計(jì)海機(jī)獲構(gòu)憲的薪設(shè)五置二癥、姻內(nèi)伯部歐審粗計(jì)種組粥織筐的啄審近計(jì)還規(guī)崗范三淹、內(nèi)拆部陰審村計(jì)洞的直特此征一僚、姨內(nèi)植部喬審宵計(jì)挺機(jī)僵構(gòu)僚的胸設(shè)摘置(一)企驅(qū)業(yè)德內(nèi)荷部禍審鴿計(jì)駱機(jī)潔構(gòu)災(zāi)的清組婆織當(dāng)形傭式1．輩受忙董穿事制會(huì)壘或耀其伯下俗設(shè)顧審蘋計(jì)吉委館員虎會(huì)翼的杜領(lǐng)根導(dǎo)2．中受帝本吩企論業(yè)截總古裁欠或縱總毯經(jīng)臺(tái)理兇領(lǐng)筆導(dǎo)3．兼受烈企僵業(yè)部主退計(jì)春長紅的生領(lǐng)撇導(dǎo)4．瞧受袍董出事槐會(huì)參下轉(zhuǎn)設(shè)牽的品審物計(jì)躲委退員予會(huì)鑄和習(xí)主靠計(jì)軋長測(cè)的浮雙順重叔領(lǐng)踏導(dǎo)一互、歡內(nèi)喉部截審濤計(jì)孕機(jī)它構(gòu)岡的慮設(shè)巴置(二)各照國交審俊計(jì)宅委狹員倒會(huì)影設(shè)靠置循模蒜式第（甩補(bǔ)據(jù)充顏）1．穴英勝、廉美帥公領(lǐng)司螞治訓(xùn)理霧結(jié)多構(gòu)刊及挨審匙計(jì)遇委盤員牌會(huì)鼠的深設(shè)者置審糖計(jì)數(shù)委芝員姑會(huì)籃隸升屬錦于辣董據(jù)事駝會(huì)2．識(shí)德杜國錘的月公針?biāo)居苤五a理搏結(jié)億構(gòu)逆及單審狼計(jì)溜委媽員杜會(huì)梁的貝設(shè)檔置審遮計(jì)露委紡員醫(yī)會(huì)謹(jǐn)隸由屬誘于低監(jiān)餅事尤會(huì)3．壁日撇本淹公百司件治黨理島結(jié)披構(gòu)腳及簡(jiǎn)監(jiān)燈事防會(huì)盡的始設(shè)西置不斬設(shè)童獨(dú)固立專的椅審菊計(jì)腿委視員錄會(huì)狡，請(qǐng)審摩計(jì)夫委打員河會(huì)孔的廣職暢責(zé)炕由否監(jiān)扭事邪會(huì)腥負(fù)湊責(zé)(三)我忘國卷內(nèi)看部閑審施計(jì)悼機(jī)邊構(gòu)跟的森設(shè)屋置中本國邁證滴監(jiān)跪會(huì)照：被董屢事冒會(huì)暫設(shè)惜立鵝審桿計(jì)浙委眨員狂會(huì)我租國名公士司障治鑼理則結(jié)撕構(gòu)調(diào)采刻取接了大董鳴事佳會(huì)哈和咐監(jiān)報(bào)事因會(huì)球并青列籠的綿二搜元告單旁層注制港模略式公典司壇制拍企界業(yè)—賭—由帥董品事舒會(huì)荒或普其蘋下集的副審敏計(jì)井委柏員長會(huì)筆直牢接乘領(lǐng)雅導(dǎo)一碌般拳企天業(yè)上中—鬼—由棗企為業(yè)旅總搭經(jīng)棒理比直煮接懲領(lǐng)惹導(dǎo)內(nèi)熄部臉審遍計(jì)戒機(jī)掙構(gòu)灑，屈分爺為證兩宏個(gè)莖層公次內(nèi)荒部懸審什計(jì)漂機(jī)釋構(gòu)其，宏分國為咱兩狗個(gè)獵層單次（欺1凍）鏡部發(fā)門眨內(nèi)圖部譯審抓計(jì)燦機(jī)字構(gòu)受深本爆部杯門朽主賀要陶負(fù)礦責(zé)括人冬和睜同臺(tái)級(jí)窯政沉府簽審獻(xiàn)計(jì)控機(jī)倦關(guān)抵業(yè)刷務(wù)通指父導(dǎo)（2繳）留單衰位很內(nèi)形部邁審尿計(jì)村機(jī)塊構(gòu)（糟專屠職就內(nèi)達(dá)部順審姨計(jì)疼人腫員邪）對(duì)困單答位男內(nèi)榨部及本歡單乒位撕及論下詠屬風(fēng)單為位察進(jìn)蘋行源審粗計(jì)外監(jiān)透督在繁本儲(chǔ)單累位歡負(fù)賄責(zé)偵人心的棟行陰政概領(lǐng)略導(dǎo)誤下，業(yè)寇務(wù)床上謹(jǐn)接田受臭同扒級(jí)迷政榆府斗審喜計(jì)辛機(jī)篇關(guān)砌和租上跟一斬級(jí)降主竟管后部糟門夾的型指惹導(dǎo)內(nèi)仿部妖審怒計(jì)蜜人攏員單稿位偉內(nèi)膜審命部裂門C忙I蒜A（籍國替際廣內(nèi)星審濤師位）二翻、鐮我輩國槐內(nèi)沾部剛審作計(jì)邊機(jī)蠢構(gòu)讓的彎審確計(jì)艷規(guī)乳范制繁定小依煮據(jù)（我1漠）輝審數(shù)計(jì)周法（恐規(guī)捎定薪了寧建憐立姻內(nèi)粱部風(fēng)審?fù)煊?jì)往組告織犧的攤部太門頃、塌內(nèi)培部捎審昆計(jì)隨組零織牛應(yīng)捷接煌受因國渣家挎審更計(jì)捎機(jī)酬關(guān)勾的阿業(yè)城務(wù)亭指誰導(dǎo)宮和臟監(jiān)輕督戶）2每）線審課計(jì)宇署襯關(guān)窮于權(quán)內(nèi)酒部柔審勉計(jì)趴工皇作堵的侄規(guī)勝定基冶本悔問綿題密（烏制杜定竹的祥目崖的仇和連依脖據(jù)益，驢內(nèi)額部恭審毯計(jì)股的艦對(duì)默象全和址范蛙圍剩）審香計(jì)引人古員勤的櫻條飄件僻、脾職勞業(yè)詳?shù)拦鹊卵矇酆腿獧?quán)將益內(nèi)鴨部售審用計(jì)延機(jī)通構(gòu)省的的職惱責(zé)陷和謝權(quán)與利內(nèi)仁部掛審?fù)从?jì)予協(xié)溜會(huì)占的躬職濾責(zé)我嫩國建內(nèi)走部逗審百計(jì)葡機(jī)喊構(gòu)暫的論審述計(jì)半規(guī)謙范《中宰國艦內(nèi)再部潮審修計(jì)堤準(zhǔn)園則》和《內(nèi)蔽部貝審腸計(jì)原職兔業(yè)韻道朝德橡規(guī)何范》中酷國盛內(nèi)重部晶審琴計(jì)暗準(zhǔn)勿則由驅(qū)內(nèi)艘部幅審烤計(jì)助基鉗本乖準(zhǔn)至則摸、秩內(nèi)乏部錯(cuò)審慨計(jì)摩準(zhǔn)祥則日公柔告擠、暫內(nèi)寶部節(jié)審貼計(jì)飽指罩南杠三豆個(gè)僅層筑次扶組償成乒。三須、那內(nèi)蚊部刃審茄計(jì)宏的李特蜻征(一)審雨計(jì)魔服才務(wù)曉的宜內(nèi)咽向替性(二)審豆計(jì)陣工餓作拳的撫相販對(duì)仇獨(dú)藍(lán)立莫性(三)審趁查毯范鈔圍侍的橫廣憶泛挽性(四)審闖計(jì)朗實(shí)礎(chǔ)施疑的鵲及憤時(shí)損性第慘三受節(jié)側(cè)民東間旨審勸計(jì)棵組紡織與墻注抖冊(cè)次會(huì)堆計(jì)志師士執(zhí)椒業(yè)遮準(zhǔn)關(guān)則駛體該系一象、鋼民趣間爐審飲計(jì)偶組屠織割及仿人異員二向、民簽間謀審認(rèn)計(jì)某的辰業(yè)尤務(wù)曲范耗圍三固、哈審遼計(jì)勞準(zhǔn)牌則四雞、民故間腎審誕計(jì)雁的肺特寨征第版二氣節(jié)配民伙間太審費(fèi)計(jì)縣組卡織毅及巨其隱審毯計(jì)友規(guī)緩范一趕、門民慎間輪審丟計(jì)翁組曬織渠及閘人璃員1妹、專民糖間摔審親計(jì)欄組溉織會(huì)計(jì)計(jì)重師鞏事鑄務(wù)敵所是淹指袋經(jīng)扯國輝家醉批距準(zhǔn)雨，幕注抽冊(cè)毛登釋記槳，想依晌法只獨(dú)舞立隸承刻辦海鑒蒼證極業(yè)欠務(wù)眨、為相喂關(guān)算服央務(wù)旬業(yè)掌務(wù)癥的識(shí)單炭位墾。國往外槍形菊式嶼：獨(dú)范資肢、蹄合掉伙唱、劣有顯限閃責(zé)硬任瓦、毛有班限水責(zé)辟任攝合撕伙迷制國致內(nèi)塘形詳式悔：合倒伙怠、詞有障限欠責(zé)繳任(法隊(duì)人)、嘗特首殊結(jié)普捷通每合屑伙筐會(huì)桐計(jì)盟師此事詠務(wù)洽所2垂、跌中芬國債注田冊(cè)火會(huì)歌計(jì)不師據(jù)協(xié)兩會(huì)籠（揪1抱9屢8貞8嫩）宗途旨浮：疾服獲務(wù)籌、嚷監(jiān)縱督逆、敗管爐理乳、戰(zhàn)協(xié)浙調(diào)辟（銜見毛注淋冊(cè)房誠會(huì)佳計(jì)付師晶法熔）會(huì)危員斬：活個(gè)靜人兄（俘執(zhí)掘業(yè)細(xì)、極非迅執(zhí)途業(yè)帶）漁、王團(tuán)排體屯、箏名儉譽(yù)丈會(huì)兇員3承、揮民蠶間奶審守計(jì)挖人凍員會(huì)掉計(jì)非師軍事份務(wù)積所攜：齡主圈任霜會(huì)幣計(jì)疫師副司主厭任懲會(huì)念計(jì)潤師部完門凡經(jīng)詠理注山冊(cè)稼會(huì)臭計(jì)扒師業(yè)注務(wù)待助稍理躍人孕員沸和喉其董他注注冊(cè)艷會(huì)耽計(jì)拋師口考園試闊合譜格娃者朱只耳有賢加倆入純會(huì)賴計(jì)棒師釣事婦務(wù)激所紐奉，祥從導(dǎo)事前審緩計(jì)悲業(yè)拿務(wù)涼兩萬年凱以脖上綠的章，兔并浮具露備漫相更應(yīng)怎的永工合作醒能滑力伯，燦才兼能需準(zhǔn)禮予印注亂冊(cè)企成剝?yōu)榫銏?zhí)按業(yè)影注穿冊(cè)貢會(huì)氣計(jì)臉師妹。二聞、木民爪間鵝審巖計(jì)崗的論業(yè)挽務(wù)侵范斬圍按輸照狹提滅供雹服讀務(wù)浩的偽保線證洲程返度附可熱分擦為(一)認(rèn)況證甚服棄務(wù)(居a書s優(yōu)s太u鴿r犁a運(yùn)n吧c服e將s掀e繡r病v紛i線c寨e寄s踐)認(rèn)揭證部服目務(wù)溉又廚分障為哨：(塌1嗚)鑒飾證使服院務(wù)(到a辦t臉t滋e奴s鋤t京a慘t御i缸o(hù)命n圖s判e眠r膠v奇i現(xiàn)c洞e牽s斗)(山2龜)其醒他迷認(rèn)好證性服釋務(wù)(濕n御o檢n洗-悟a窄t己t絨e圓s妙t川a殊t鍵i楊o瓣n奔s右e易r窯v適i何c慮e民s)(二)非宏認(rèn)下證工服辨務(wù)(闊n射o緒n促—祥a娃s揭s鐮u憂r銹a換n側(cè)c急e賣s蓄e翠r犯v斷i海c赴e掌s鄰)為勾決壺策澡制蘆定斜者氧改巷善螞信魄息毯質(zhì)便量陪的出獨(dú)關(guān)立煙的惑專贈(zèng)業(yè)德服禿務(wù)電噴子仙商李務(wù)偷認(rèn)柄證用、籮信伸息星系業(yè)統(tǒng)診認(rèn)斬證堪、皂風(fēng)罪險(xiǎn)鋒評(píng)胖估槐認(rèn)旺證想、亭績培效銹評(píng)振價(jià)淡認(rèn)顯證落和策養(yǎng)叛老址工攔作銀認(rèn)攔證廚。稅肯務(wù)沖服帖務(wù)午、防管隱理貓咨煉詢爭(zhēng)服假務(wù)鍵、潮對(duì)體財(cái)餃務(wù)眨信鎖息沿執(zhí)減行養(yǎng)商差定純程黃序撿、居會(huì)魚計(jì)鵲服芳務(wù)翻、民竟間絕審?fù)嬗?jì)保的槐業(yè)竟務(wù)綢范案圍鑒且證審然計(jì)解、瞧審架閱其記他房誠鑒季證費(fèi)服蹄務(wù)認(rèn)揉證墨服盒務(wù)其央他賓認(rèn)紙證路服揭務(wù)非貫認(rèn)枯證念服共務(wù)某奸些尤管灰理吹咨珠詢焰業(yè)培務(wù)稅線務(wù)質(zhì)服晃務(wù)旨、揭會(huì)排計(jì)穿服蘭務(wù)削管扁理藏咨床詢右服按務(wù)注件冊(cè)眼會(huì)睛計(jì)德師宴執(zhí)慕行掃的籍鑒蜂證潮業(yè)系務(wù)悅包允括肯：歷峰史摧財(cái)粗務(wù)加信譽(yù)息黎審葵計(jì)陰業(yè)男務(wù)歷次史層財(cái)蘋務(wù)議信鐮息坊審情閱軌業(yè)樓務(wù)其其他顫鑒降證盛業(yè)閉務(wù)（節(jié)預(yù)訊測(cè)對(duì)性穴財(cái)書務(wù)知信題息蛙的搏審臨核悶)鑒局證寇業(yè)裳務(wù)是購指柜注花冊(cè)筑會(huì)倦計(jì)救師鑼對(duì)塘鑒膛證衡對(duì)繪象捆信粗息護(hù)提柳出僚結(jié)矩論繼，攝以丘增楚強(qiáng)拋除瓜責(zé)潤任氏方饅之毛外呈的牌預(yù)增期允使表用確者志對(duì)紀(jì)鑒池證奇對(duì)略象超信柔息團(tuán)信貧任跳程譯度蓋的妄業(yè)問務(wù)會(huì)竿計(jì)廢報(bào)賓表迅審武計(jì)廳、注驗(yàn)竭資企也業(yè)托合招并囑、苦分剩立慌、尊清育算撓事達(dá)宜咱中襯的隸審是計(jì)們業(yè)餓務(wù)廁；并其尚他庫審城計(jì)咽業(yè)羞務(wù)告。三恐、資審描計(jì)野準(zhǔn)湖則（寄一閘）忠美遵國棋的名民勿間鹿審杏計(jì)鼻準(zhǔn)牽則麥認(rèn)克懲森裂.挪羅懷賓窮斯更公犯司蜓破沃產(chǎn)捷事圾件1督、遠(yuǎn)概按念乞及隱作鐮用概鞭念側(cè)：審桂計(jì)揭準(zhǔn)車則腸（a洲u糟d個(gè)i訴t訪i扯n量g巡壽s治t耐a真n鴨d劍a祥r痛d腥）是柄指辱一待個(gè)蛙國銳家雜和勁地某區(qū)諒的泛審橋計(jì)屬人議員短從海事敘審晨計(jì)慚工芒作謝時(shí)桌，央必鎖須雷遵付循勺的辛行暴為脊規(guī)軌范勺，闊是付判營斷讀審滑計(jì)蘆工犧作旗質(zhì)盯量惰的德標(biāo)客準(zhǔn)主。作成用(它1娘)齊贏氣得偽社讀會(huì)膏公饞眾愈對(duì)潮審港計(jì)北意姜見鉤和嗓結(jié)裹論吧的積信遷任(地2要)衡提術(shù)高泥審估計(jì)衫工步作突質(zhì)塘量(牧3漿)先維忙護(hù)挨會(huì)赴計(jì)探師轉(zhuǎn)事余務(wù)防所變和惑注秘冊(cè)惑會(huì)肅計(jì)寺師應(yīng)的辣合劇法甲權(quán)鹿益(域4游)名促樂進(jìn)勇審留計(jì)出經(jīng)掀驗(yàn)植的添交桶流2鎮(zhèn)、梨美驢國康公閣認(rèn)努審蘿計(jì)泰準(zhǔn)豆則（G精A仁A拖S碌)（1笨0條友）(集1裂)愛一陽般膽準(zhǔn)艘則專朱業(yè)織勝鳥任凝能會(huì)力滔（胡學(xué)吉識(shí)日、遲經(jīng)壘驗(yàn)奮和營能魄力句）獨(dú)縮慧立氏性應(yīng)膀有蛛的渣職去業(yè)菠謹(jǐn)乞慎(彈2丙)師外譯勤劣準(zhǔn)濾則計(jì)平劃博與囑督旗導(dǎo)研醋究撓和這評(píng)臂價(jià)襯內(nèi)乞部枝控和制充無分疲適寶當(dāng)稼的禍審友計(jì)初證配據(jù)(燦3零)哪報(bào)靜告柿準(zhǔn)緩則公蹦認(rèn)擺會(huì)跡計(jì)旋準(zhǔn)某則茂的怎遵板守隱情妻況一示致膊性但的趴運(yùn)貍用充鋤分救適全當(dāng)寇的登披博露疤(盡另切有膏說邀明敗外蜓）意罪見沒的燙表講述（涂二昏）中般國圾注撿冊(cè)溉會(huì)氣計(jì)任師聽執(zhí)孩業(yè)夠準(zhǔn)深則1、狀中燭國百注拔冊(cè)窄會(huì)濟(jì)計(jì)透師天執(zhí)冤業(yè)見準(zhǔn)沈則歷載史姿：1游9落9寶4年5月新開嚼始蜂起北草兇～2慈0栽0水3年揉先瓶后示制碎定站了6批2遵0孕0亞6年2月辣正景式市發(fā)留布葵，4泥8項(xiàng)迫，2皇0寨0寶7年1月1日姥起暢施型行2套0嘉1伐1年1演1月1日載正導(dǎo)式岔發(fā)陵布蹄新慎修懂訂煎的3觸8項(xiàng)原審?fù)?jì)燒準(zhǔn)靜則狠。2車0服1足2年1月1日貍起殘施舉行醋。2、中店國訓(xùn)注駱冊(cè)母會(huì)您計(jì)今師庸執(zhí)增業(yè)父規(guī)成范伸體勢(shì)系《握注橋冊(cè)搖會(huì)愉計(jì)墻師偉法利》（葬1躁9奸9駱4乖年仰1跨月?lián)?腰日肚施屬行梅）職業(yè)道德準(zhǔn)則審計(jì)準(zhǔn)則后續(xù)教育準(zhǔn)則質(zhì)量控制準(zhǔn)則審計(jì)執(zhí)業(yè)規(guī)范體系C他P敗A職漸業(yè)烤行根為石規(guī)丟范賊與起道炕德荒追晴求C給P銳A執(zhí)爭(zhēng)行較審筆計(jì)徑業(yè)溫務(wù)慕的志專爭(zhēng)業(yè)捏技械術(shù)帖標(biāo)新準(zhǔn)C貌P芝A為終保魔持嗎和疫提蹤蝶高墳執(zhí)挑業(yè)損能須力詢而丟應(yīng)旋接衣受切后續(xù)續(xù)耍教悟育囑的墓要港求事償務(wù)惕所句為技確隱保舍審愉計(jì)埋質(zhì)階量他而字應(yīng)蜂實(shí)墳施喉的拔管浙理憶標(biāo)濫準(zhǔn)《中生國刃注演冊(cè)概會(huì)沙計(jì)再師恩執(zhí)除業(yè)捧準(zhǔn)伏則》框桂架業(yè)雖務(wù)壞準(zhǔn)值則鑒冬證透業(yè)騰務(wù)療準(zhǔn)仇則相事關(guān)撿服減務(wù)厚準(zhǔn)絞則質(zhì)桐量蹄控領(lǐng)制陪準(zhǔn)梁則鑒踐證胃業(yè)最務(wù)崇基超本役準(zhǔn)民則審疑計(jì)鏟準(zhǔn)教則（4針4）審?fù)ラ喥獪?zhǔn)押則其營他跳鑒攀證消業(yè)半務(wù)鍛準(zhǔn)堵則（2）商冠定絹程距序代滾編促財(cái)慎務(wù)紛信御息…中餅國傅注顆冊(cè)滋會(huì)主計(jì)渴師癥執(zhí)軟業(yè)抬準(zhǔn)憑則叛指掏南是稍針碧對(duì)嘆準(zhǔn)換則去制壞定霞的坑，別對(duì)園準(zhǔn)心則拿的批細(xì)艇化誓、盞深瞎化央和鞋具校體或化歷，逃為大注莊冊(cè)農(nóng)會(huì)圈計(jì)和師贈(zèng)如爆何朗正饞確舞理雷解漲和話運(yùn)盆用吩準(zhǔn)炕則皇提寨供商可巨操替作隨性托的幫指素導(dǎo)姥意句見底，晉與《注考冊(cè)腎會(huì)喘計(jì)購師浮執(zhí)貸業(yè)籍準(zhǔn)逼則》構(gòu)關(guān)成叫一客個(gè)將完生整輪的速注逃冊(cè)淚會(huì)濤計(jì)帝師協(xié)執(zhí)考業(yè)黃規(guī)澆范皺體師系記。鑒具證婆業(yè)喇務(wù)踐基雕本寧準(zhǔn)槐則一勵(lì)）鴉鑒晶證蕉業(yè)今務(wù)貴的乘定征義鑒毅證禁業(yè)右務(wù)：盈注喇冊(cè)寇會(huì)勢(shì)計(jì)刮師彩對(duì)簽影證示對(duì)辮象洪信仔息提宣出越結(jié)釀?wù)撚^，回以僚增屆強(qiáng)癢除頸責(zé)稈任叢方皮之村外吉的醒預(yù)斗期城使公用脈者麻對(duì)健簽碧證方對(duì)殃象葡信通息信藥任屆程冒度的蔑業(yè)旁務(wù)垂。理愚解闊：貢預(yù)伴期壟使管用政者粥（送責(zé)蜻任捐方筆除楊外策）增瞧強(qiáng)簽挪證腸對(duì)棒象硬的奮信友任匠程魚度注奶冊(cè)嘉會(huì)拾計(jì)倍師艦應(yīng)雁獨(dú)男立谷于孝責(zé)仔任犧方卻和秤預(yù)就期積使箏用妻者鑒連證毀結(jié)擴(kuò)論戀（個(gè)書兼面牽報(bào)稱告惠）鑒顫證肚業(yè)偏務(wù)傾的腰定惰義香和私目蝦標(biāo)齊、獎(jiǎng)業(yè)燙務(wù)庫承妻接鑒僅證權(quán)業(yè)釣務(wù)溝的牙三都方揉關(guān)社系敏、激鑒負(fù)證簡(jiǎn)對(duì)惑象標(biāo)也準(zhǔn)副、嚼證醫(yī)據(jù)拋、罵鑒宮證嶼報(bào)換告課濁堂靠鞏匠固【例1娘】注圈冊(cè)陪會(huì)種計(jì)造師卵接棚受凡委宇托括對(duì)2罵0遭0套8年X股單份望有婆限蹄公椒司槍財(cái)寺務(wù)舅報(bào)近表透進(jìn)竿行黃了出審?fù)鲇?jì)菜，描下松列舌選洋項(xiàng)灘中蜂屬糟于舟“鵲鑒猴證質(zhì)對(duì)娘象符”漢的失是(債)。A籃.鉗X公驅(qū)司2諸0流0習(xí)8年別財(cái)披務(wù)面報(bào)腎表B超.況X公洗司2薪0饞0轟8年1肺2月3倉1日吩的白財(cái)杏務(wù)寬狀丈況雀和序該昆年鴉度禍的備經(jīng)韻營運(yùn)成冶果宅和決現(xiàn)歡金溫流獅量C左.械X公搞司2鐵0弊0眼8年太度桌的膜財(cái)診務(wù)繭狀?yuàn)蕸r拉、巷經(jīng)伶營探成豆果肝和笨現(xiàn)驕金犬流倆量D絡(luò).煌X公糟司2域0哈0則8年唐利遭潤岡表【答抬案】姨B二躲）標(biāo)鑒倡證央業(yè)燒務(wù)殖的喪分劣類1、獻(xiàn)按系保洗證爭(zhēng)程鉆度解分鉆類（1）匯合籮理未保鉛證（聲歷惠史鳥財(cái)終務(wù)搶信扎息用審懷計(jì)沿，勵(lì)以論積棗極攻方步式追獲懷取栗證憲據(jù)款，置實(shí)斷施油比將較鳴詳闊細(xì)矩的新審孕計(jì)槐程灰序縣，裙降粥低盲至吃可賊接護(hù)受肝的技審堵計(jì)乏風(fēng)攻險(xiǎn)梢水菌平睡，鄰我穿們顧認(rèn)揪為此）房誠。窗包昨括殃：奧財(cái)筋務(wù)角報(bào)望表哨審腳計(jì)特校殊涂領(lǐng)嫂域派（趨如章驗(yàn)宋資機(jī)、靠特逼殊塊目蛙的背審酒計(jì)射業(yè)傻務(wù)糖等懼）（2）昌有尤限吃保銹證（后歷充史嚴(yán)財(cái)芒務(wù)鼠信脫息澤審蠶閱熔，偵消吊極爽方伯式仇，辣咨府詢姥和張分灑析媽，病沒存有宗注獎(jiǎng)意月到養(yǎng)）小圈規(guī)目模購企傍業(yè)王財(cái)猶務(wù)丑報(bào)噸表幸審庸閱中慎期諸財(cái)五務(wù)附報(bào)筆告立審泉閱【例2小】注日冊(cè)寨會(huì)患計(jì)高師獸執(zhí)妖行陽的剛下躲列袋業(yè)數(shù)務(wù)熟中黃，昌保些證愧程艷度錢最緣瑞高鴨的蕉是(稼)。A桿.財(cái)蹄務(wù)樹報(bào)友表錫審愚計(jì)B捆.代換編蟲財(cái)溫務(wù)潛信怪息C裁.財(cái)俱務(wù)峰報(bào)沉表溉審之閱D塞.對(duì)冶財(cái)唯務(wù)疼信往息疼執(zhí)姻行腳的拌商布定役程故序【答感案】莖A業(yè)務(wù)類型合理保證的鑒證業(yè)務(wù)（報(bào)表審計(jì)）有限保證的鑒證業(yè)務(wù)（報(bào)表審閱）鑒證業(yè)務(wù)目標(biāo)在可接受的低審計(jì)風(fēng)險(xiǎn)下，以積極方式對(duì)財(cái)務(wù)報(bào)表整體發(fā)表審計(jì)意見，提供高水平的保證。在可接受的審閱風(fēng)險(xiǎn)下，以消極方式對(duì)財(cái)務(wù)報(bào)表整體發(fā)表審閱意見，提供有限水平的保證。該保證水平低于審計(jì)業(yè)務(wù)的保證水平。證據(jù)收集程序系統(tǒng)、全面。足以使風(fēng)險(xiǎn)降至可接受水平。有意識(shí)的加以限制，主要采用詢問和分析程序所需證據(jù)數(shù)量充分適當(dāng)較少，不能提供審計(jì)中要求的所有證據(jù)鑒證對(duì)象信息的可信性較高較低提出結(jié)論的方式積極消極CPA責(zé)任較大較小收費(fèi)較高較低2、守按段預(yù)沉期屈使栗用蠻者嶼獲霜取暮鑒衰證不對(duì)城象刷信群息寧的征不扮同俱方能式額分風(fēng)類（1）燃基乏于煎責(zé)歌任紫方哪認(rèn)姥定優(yōu)的池業(yè)敗務(wù)（兩財(cái)介務(wù)棍報(bào)凳表管審每計(jì)愈）（2）燃直夢(mèng)接鍋報(bào)吐告磁業(yè)壘務(wù)無核責(zé)插任痛方豬認(rèn)仔定胡或砍預(yù)越期塘使達(dá)用鳳者擾無雙法宇獲靜取食認(rèn)徐定妖的麗業(yè)詠務(wù)貌（扇內(nèi)同部鼻控壟制怨鑒挽證課業(yè)算務(wù)童）圖?！纠诸}3惠】詠A注宰冊(cè)豆會(huì)撤計(jì)浪師偷負(fù)玩責(zé)購對(duì)晝甲渾公水司浩編暑制失的券下升屬楚子唉公傘司K公盛司2疏0蜓×鹽8年歲度傅財(cái)明務(wù)跪報(bào)驢表旱進(jìn)虹行紙審委閱蔽。繼在爆承北接懼和渴執(zhí)筍行慈業(yè)傭務(wù)慎時(shí)袋，A注報(bào)冊(cè)港會(huì)仗計(jì)食師版在兩與滿甲斑公豎司紫管固理死層驢溝萄通障時(shí)僅，A注果冊(cè)鼓會(huì)輸計(jì)攀師嶼應(yīng)墻當(dāng)句說機(jī)明勾該季項(xiàng)湖業(yè)拿務(wù)榮屬歲于(啊)。A敘.有低限稈保忘證鋼的叨鑒蘇證贏業(yè)乒務(wù)B美.直亞接豪報(bào)董告明業(yè)紅務(wù)C欄.其跟他牲鑒澆證重業(yè)鬧務(wù)D應(yīng).合裂理巨保袋證訊的喇鑒瞇證脹業(yè)暑務(wù)【答歇案】掠A【例裳題4盟】在毯確闊定大該穴項(xiàng)乓業(yè)舟務(wù)稅責(zé)借任委方逗的垃責(zé)豪任房誠時(shí)找，伏下旱列掘表女述好正女確避的陸是(好)。A遼.甲只公鈔司店管房誠理罰層柳應(yīng)貓對(duì)K公率司俘財(cái)披務(wù)莊報(bào)粒表待和毫財(cái)脹務(wù)姐狀傭況國、李經(jīng)鑄營支成校果坐及攜現(xiàn)室金帝流迫量飯負(fù)歲責(zé)B翅.甲與公扭司烏管比理鎖層附應(yīng)保對(duì)K公案司峰財(cái)削務(wù)尾報(bào)括表揚(yáng)負(fù)帖責(zé)叉，K公腳司示管智理疾層鬧應(yīng)棉對(duì)K公岸司閘財(cái)翠務(wù)鋼狀深況史、確經(jīng)景營蓄成遼果謙及廣現(xiàn)郊金尿流扶量鈔負(fù)接責(zé)C攀.舅K公慢司損管撿理弦層享應(yīng)糊對(duì)K公雅司擱財(cái)伐務(wù)惰報(bào)漏表慰負(fù)匠責(zé)序，制甲甩公律司尾管科理李層嫌應(yīng)擔(dān)對(duì)K公幕司俗財(cái)藥務(wù)別狀蒙況績、嘗經(jīng)斗營森成唯果修及朝現(xiàn)棵金勢(shì)流胡量旦負(fù)夜責(zé)D筒.秋K公軟司宇管份理倡層掌應(yīng)檔對(duì)K公蕩司羽財(cái)盜務(wù)蓮報(bào)桑表頌和驗(yàn)財(cái)墨務(wù)似狀鍋況蹦、臂經(jīng)蛋營樓成扣果井及舅現(xiàn)咱金晚流徑量翻負(fù)屠責(zé)【答效案】桿B基換于蟲責(zé)饞任共方方認(rèn)猾定站和汗直閣接華報(bào)巧告翅業(yè)繼務(wù)滔的完區(qū)沸別1、太預(yù)爺期舟使夠用蛾者超獲楊取渴鑒摩證仗對(duì)晴象善信澆息投的墻方敘式逝不譽(yù)同基旱于柴認(rèn)酸定練：嘆預(yù)斜期拾使芝用丈者演可族以斗直完接朝獲扔取也鑒招證計(jì)對(duì)棟象炸信辯息膏，河不黃一婦定柳要冶通毀過強(qiáng)閱軟讀宿鑒準(zhǔn)證僑報(bào)罩告雹獲敗取李信波息翅。直景接哀報(bào)瞧告釋：給認(rèn)處定泰不各存寸在決，稼或每存吳在粥但呆無幫法綁獲楚取陷。繞預(yù)絕期返使模用際者引只史能膜閱狂讀油鑒媽證逝報(bào)告告逢獲遮取咱信貞息她。2、脫提辜出院結(jié)命論鄙的撐對(duì)室象彎不獄同離（團(tuán)鑒為證琴對(duì)磨象厭）基誕于絞認(rèn)售定堤：它在孝鑒份證妥報(bào)須告勾中丈可捧能瀉是閑責(zé)硬任蜜方津認(rèn)湊定壩，礦也謙可塑能掃是愛鑒局證寇對(duì)濫象直賢接攏報(bào)顆告找：眠在淹鑒圖證月報(bào)害告辦中宴對(duì)屋鑒對(duì)證廈對(duì)乎象面提叫出腎結(jié)謎論基灘于制責(zé)孝任屈方附認(rèn)緞定垮和須直創(chuàng)接堆報(bào)肯告雪業(yè)且務(wù)往的嶄區(qū)裳別3、活責(zé)小任蕉方針的將責(zé)參任呀不頌同基射于廁認(rèn)賴定緞：沃責(zé)傾任街方五應(yīng)竄對(duì)釋鑒糊證層對(duì)縫象描和勤鑒佛證群對(duì)基象片信側(cè)息幼負(fù)灰責(zé)直誰接打報(bào)業(yè)告獄：驚責(zé)尾任鉤方鼓只治需混對(duì)哨鑒策證津?qū)Π赶笃关?fù)計(jì)責(zé)4、毅鑒少證就報(bào)賓告重的罵內(nèi)拉容諒和墻格階式冷不效同基突于蔑認(rèn)冊(cè)定駛：溜引絮言秋段直：樂責(zé)扛任連方斗認(rèn)章定粉的縫相控關(guān)照信耀息直抓接輛報(bào)玩告雙：屬直鈔接損說麻明招鑒毯證炊對(duì)茄象憑和睛信球息青，懶無室需逼提聯(lián)及赴責(zé)紡任咽方每認(rèn)僅定三魔）鑒廣證盤業(yè)潔務(wù)優(yōu)要他素1、腐三焰方鄉(xiāng)豐關(guān)封系2、乒簽押證圖對(duì)園象3、晨標(biāo)叢準(zhǔn)4、翻證質(zhì)據(jù)常（扶第深四蘿章昆介琴紹姑）5、責(zé)報(bào)樣告楚（吼第剃十雕二不章宵介功紹走）1、鞭三瓦方速關(guān)著系（1）喜注墓冊(cè)仆會(huì)扶計(jì)候師母：騰（爬主蜻體席，C仇P嶺A或傅專嗓家潑）（2）墳責(zé)院任知方直葉接導(dǎo)報(bào)碌告注業(yè)詞務(wù)：紙對(duì)簽?zāi)ψC勻?qū)蜗筘?fù)杠責(zé)灑的馳組盯織搬或騾人織員叛（丑如票鑒庸證解內(nèi)絲式部甩控避制盞系殿統(tǒng)辛的誦有丈效臟性遣，岡責(zé)嚴(yán)任傍方網(wǎng)是撿對(duì)煌該鑼系濾統(tǒng)殃負(fù)荷責(zé)穿的此組蕩織羅和系人左員冤）插。基蘭于榆責(zé)靈任燭方躺認(rèn)券定足的駛業(yè)發(fā)務(wù)發(fā)：占對(duì)簽淡證山對(duì)熊象信烤息負(fù)勤責(zé)隔并稿可補(bǔ)能堆同岸時(shí)對(duì)陜簽創(chuàng)證孤對(duì)副象負(fù)池責(zé)串的勵(lì)組允織滿或強(qiáng)人厘員故（抱如株財(cái)查務(wù)艙報(bào)咸告渠、并持匙續(xù)絹經(jīng)訴營彼報(bào)育告咬，盛責(zé)坡任剛方把是下管備理亮層繪）盒。（3）掛預(yù)曬期蓋使羊用則者預(yù)許期猛使居用匆簽熟證捎報(bào)丟告律的救組電織險(xiǎn)或秒人淹員判祥斷判糠斷玩：A：鋼責(zé)仙任淺方勺可然能康是黑預(yù)安期嗓使殖用到者列，蟻但稠不萌是功唯紡一燥的楚預(yù)勤期喪使計(jì)用貓者雅（畢財(cái)喉務(wù)代報(bào)莊表裕審脂計(jì)衡，哲管陸理粉層閉是圈責(zé)迎任鑒方其也近是炕預(yù)蜓期紹使竿用淡者辟。徐但鏟使孤用碗者惕還廟包袋括單股倒東駐、咐債秧權(quán)霧人藝等料）胸。B：優(yōu)簽肥證牧業(yè)努務(wù)滿中頑的編委竟托題人撕不漆是杏單叢獨(dú)販存威在頃的韻一嘆方毯，胡委計(jì)托劣人穗通斗常御是翠預(yù)盟期佩使夾用近者士之供一栽，貸委咱托柱人慎也捆可盼以鋪由爬責(zé)問任邀方蒜擔(dān)飛任京。C：論責(zé)新任盡方砍可受能般是廳簽嚇證緣瑞業(yè)肚務(wù)床的尺委鳳托微人虧，主也貢可漏能猾不陣是委止托殃人劫?！纠壢痤}5冷】在葵注賠冊(cè)遷會(huì)恒計(jì)級(jí)師逢的扇鑒卵證稀業(yè)鋤務(wù)呀中篇，向下軌列惰屬胳于躺“棕預(yù)喪期斧使礎(chǔ)用骨者資”族的息有(診)。A乳.股紋東廣及某潛胃在膀投韻資雖者B便.債驗(yàn)權(quán)稀人C肉.管抄理務(wù)層D草.證吵券銀交均易袍機(jī)載構(gòu)【答燒案】胞A泄B肥C胖D2、變鑒御證扮對(duì)艇象（1）稀鑒蓄證披對(duì)埋象龍及堪信頂息財(cái)邪務(wù)初業(yè)傭績朗或膚狀謊況蒸（飲歷駕史頂）頸：淺信稿息遠(yuǎn)是武財(cái)妹務(wù)羞報(bào)掩表非這財(cái)首務(wù)菌業(yè)鋪績舅或飯狀興況刑（度如移企刑業(yè)濫運(yùn)找營箭狀概況養(yǎng)）泥：叼信司息鉛是違反憲映容效倉率殃或評(píng)效嫩果馬的午關(guān)秩鍵竊指漸標(biāo)內(nèi)考控指系釣統(tǒng)狗：訊信燒息懇可坡能積是愈關(guān)石于店系催統(tǒng)夢(mèng)有間效擾性養(yǎng)的榴認(rèn)蟻定法密規(guī)肝遵戲守括情映況跌：菊信燭息枯是盈對(duì)邪法保律步法勺規(guī)宴遵災(zāi)守型情攤況折或尸執(zhí)庸行禮效崇果酸的盡聲適明薄。2、焦鑒通證兇對(duì)氧象（2）訂特發(fā)征財(cái)映務(wù)布業(yè)擦績宵或先狀暢況餐：網(wǎng)定嫩量舊的奇、文客與觀勺的齡、燭歷檢史崗的法拳規(guī)筆遵溉守獄情跑況烏：它定仿性桿的未絮來畢盈拆利唱能器力合的彩：援主淚觀泛的要、且預(yù)晉測(cè)膽的審揮計(jì)辮時(shí)侄應(yīng)螞考棗慮西的蹲特待征剛影抱響逐：走按尾照桶標(biāo)殼準(zhǔn)素對(duì)程對(duì)抖象點(diǎn)進(jìn)襖行培評(píng)拔價(jià)虜或稅計(jì)佛量悲的墳準(zhǔn)許確番性培；假證贈(zèng)據(jù)趙的辰說奪服庭力只。2、治鑒伸證而對(duì)毅象（3）脊適世當(dāng)?shù)鸬牧凌b磚證罵對(duì)喇象僑應(yīng)惕具佳備陣的六條廁件鑒漠證躁對(duì)鑰象詢是斤否洗適繼當(dāng)晃是德注望冊(cè)宇會(huì)杏計(jì)膠師岔能捉否熄承蘇接解某龍項(xiàng)床業(yè)植務(wù)耀的撕前當(dāng)提藍(lán)條亮件蕩。密適付當(dāng)螺的珠鑒煩證僚對(duì)糟象塞應(yīng)藏具石備法的榨條炕件催：可暫以床識(shí)才別不花同烘組古織菜或甜人研員幕按若既緒定宵標(biāo)滲準(zhǔn)州進(jìn)尸行須評(píng)狐價(jià)右和碼計(jì)野量均的肉結(jié)吐果妻應(yīng)護(hù)一怨致C夏P瞧A能齒夠次獲環(huán)取拉充郊分亂適并當(dāng)兄的浙審緩計(jì)兇證薪據(jù)燒，疾支冷持艷其削鑒狂證側(cè)結(jié)志論喝。承非接暈業(yè)想務(wù)四后巴發(fā)磨現(xiàn)速鑒釀證曲對(duì)瓶象荷是拳不好適咱當(dāng)粘的約，棕應(yīng)接視鹿其濟(jì)重碗大炭與狐廣抗泛驚程都度疲，醒出誦具只保茅留偽或?yàn)┓袼蕉ü陆Y(jié)寒論也的葡報(bào)訓(xùn)告苗。3儲(chǔ).取標(biāo)朗準(zhǔn)（1）敲標(biāo)參準(zhǔn)姻的扔定飼義用答于絕評(píng)蹤蝶價(jià)宜或茶計(jì)瘡量姜鑒折證訓(xùn)對(duì)輪象聞的講基塘準(zhǔn)戀，定當(dāng)毀涉漠及民列糾報(bào)合時(shí)素，闖還雁包攻括牛列失報(bào)稱的逢基垮準(zhǔn)伸。標(biāo)猜準(zhǔn)適可瘡以樣是益正嘉式毀的千規(guī)撈定尿，笛如務(wù)會(huì)咱計(jì)取準(zhǔn)刪則暑和侄相猛關(guān)曾會(huì)術(shù)計(jì)汽制因度也葡可銳以檔是揚(yáng)某錦些旨非澇正描式我的鄰規(guī)蠟定抱，畜如禁單妥位旬內(nèi)籍部元制符定虹的畢行搭為拉準(zhǔn)節(jié)則板或兼確跟定匙的筋績迷效創(chuàng)水加平筒。3絮.百標(biāo)求準(zhǔn)（2）帖適浮當(dāng)軍的流標(biāo)帆準(zhǔn)拘應(yīng)斃當(dāng)碼具歡備裝的妥特偽征相津關(guān)鑰性完孤整貴性中站立歲性可亡理扛解猾性（3）遷預(yù)猶期喉使心用娃者筑獲蜂取且標(biāo)沉準(zhǔn)謊的賽方曾式公卸開蒜發(fā)粥布扎；提陳叮述選鑒刺證止對(duì)鈔象燈信緊息隆時(shí)荷以跡明塞確閑的邁方秧式度表南述除；插在萬鑒脂證披報(bào)秩告蠶中準(zhǔn)以粉明然確拜的翼方階式漿表叛述本；船常羨識(shí)綿理早解踩，四票）持鑒芬證茂業(yè)服務(wù)譯和均服亂務(wù)盲業(yè)殲務(wù)周的潮區(qū)瀉別1、特涉蘇及磁的娃關(guān)伍系助人佳不座同洗（叼代趣編愧財(cái)鳥務(wù)噴信謹(jǐn)息拜）服帳務(wù)溜：墊客景戶熱管魚理何層尖、僑注鞭冊(cè)鉛會(huì)繳計(jì)被師鑒慎證客：夜客敬戶桌管辭理猛層燒、聚注貓冊(cè)延會(huì)唱計(jì)夾師呈和姜預(yù)宜期爽使侍用部者繭。2、努獨(dú)紫立拴性殼要末求押不屆同服叼務(wù)嚇：遞對(duì)衫獨(dú)綱立耐性旬無陣要敵求凡，云但燃如煌果鴨不錦獨(dú)甲立際應(yīng)秩當(dāng)咱在尸代股編王財(cái)些務(wù)文信杜息鬼中訪說計(jì)明鑒幼證板：商注燒冊(cè)狂會(huì)剛計(jì)間師頃必鼠須承獨(dú)鍛立品于船責(zé)擴(kuò)任徹方壇、垮預(yù)舊期拜使頑用嚷者紡。四鼓）昆鑒閥證副業(yè)助務(wù)飯和鋪服穩(wěn)務(wù)婦業(yè)聯(lián)務(wù)今的圖區(qū)策別3、洽所秒使另用找的潮標(biāo)蓬準(zhǔn)愚不鐘同服網(wǎng)務(wù)蛛：其客耳戶虎提祝供節(jié)的摔編健制律基李礎(chǔ)鑒柱證巾：鵲適弟用爭(zhēng)的值會(huì)冤計(jì)念準(zhǔn)蘿則敢和丘相倒關(guān)表會(huì)鑄計(jì)埋制長度4、姻工紐奉作滴結(jié)嬸果際不柳同服受務(wù)伙：決對(duì)凳信繞息劍不隸提險(xiǎn)供缸可導(dǎo)信宰性言保敘證鑒萌證挺：奪對(duì)難信斤息辮提敘供蹲某鎖種瘋程違度等的皂可枯信刻性趙保顆證四莊、盟民蜂間冤審申計(jì)村的桑特康征審問計(jì)招方倍式叼：慶受喜托你審煙計(jì)咳有珠償左審文計(jì)審漁計(jì)顫對(duì)晝象作：核營濱利威與房誠非嘆營奏利喂組娛織審躺計(jì)除的債獨(dú)丘立馬：缸雙粘向題獨(dú)踐立審墻計(jì)喊的弟結(jié)艦果贈(zèng)：腎對(duì)鑰外裙具綱有半鑒盛證協(xié)作朋用發(fā)勾表驚審圾計(jì)闊意優(yōu)見第綢四晨節(jié)夢(mèng)注婆冊(cè)農(nóng)會(huì)鑒計(jì)活師杜的級(jí)職圍業(yè)逆道秋德紀(jì)規(guī)袍范演和奶法放律斗責(zé)許任一校、注筑冊(cè)篇會(huì)主計(jì)鞭師洽的俘職婦業(yè)庸道香德黑規(guī)帝范二酸、若注束冊(cè)輸會(huì)洲計(jì)芝師壩的軌法掘律錫責(zé)延任三穩(wěn)、圣注餐冊(cè)撞會(huì)幕計(jì)絹師遷承應(yīng)擔(dān)淚法伸律腐責(zé)藏任耕的按種矛類四云、梨注膏冊(cè)層會(huì)君計(jì)騰師杠避宣免播法拌律洞訴希訟定的孩措禾施一諷、注神冊(cè)河會(huì)蘭計(jì)升師荷的過職竄業(yè)然道勸德橡規(guī)扭范職韻業(yè)掘道鉛德娛：是勉某柜一旁職膀業(yè)裳以爪公攏約蘿、售守皮則蟲等銳形琴式筆發(fā)耕布忌的僻，鏟其械會(huì)拉員自賴愿屑接澇受的陽職諷業(yè)浩行夾為線標(biāo)嘴準(zhǔn)販?！吨邪l(fā)國稼注淺冊(cè)娃會(huì)蛋計(jì)慎師放職癢業(yè)店道銹德登基沸本塘準(zhǔn)茂則》《苗中帽國養(yǎng)注統(tǒng)冊(cè)遲會(huì)毒計(jì)調(diào)師宋職桌業(yè)榜道聞德視守侮則掏》誠烈信謎、巧獨(dú)王立巾性、客校觀直和覆公舌正勇原報(bào)則專限業(yè)憤勝相任桐能更力梢和將應(yīng)表有巴的羅關(guān)雨注保褲密斜性良駐好蘋職賢業(yè)座行虹為（腐一蹲）懇注礎(chǔ)冊(cè)余會(huì)泄計(jì)潛師康職薪業(yè)孕道容德霞基仿本要原艙則1剖.誠買信閥、犯客遠(yuǎn)觀耍、悼公馬正遣的料原霸則誠獻(xiàn)信僅、懶客響觀魯、猜公耐正泛是刪注蜻冊(cè)竊會(huì)辮計(jì)抱師虛職躁業(yè)唱道百德賽中例最牧基負(fù)本武最鉛重銅要坑的宇原達(dá)則景與在要欠求集，《職老業(yè)半道梢德燙守曬則》的列其關(guān)他能規(guī)巾定呢大選多朝由徒此扁引缺申譯而侄來搖。誠月信尸：是察在輛所目有富業(yè)趙務(wù)替中淹保慮持心正畢直父守雜信客念觀褲和泥公簡(jiǎn)正窗：趁公園正給處頃事定、維實(shí)毯事危求弱是扮、礙不唉得凳由巷于丘偏頭見蜜經(jīng)賄濟(jì)拒利選益肢或微他經(jīng)人掙不乞當(dāng)諷影泊響最而喪損屑害識(shí)自漿己燦的傭職晶業(yè)恥判竭斷2村.丑獨(dú)毒立鼠性（舍二在）染對(duì)碧注俯冊(cè)體會(huì)腎計(jì)贏師嗎職毛業(yè)常道濫德艦原和則線產(chǎn)項(xiàng)生耕不述利蒜影叮響澇的提因榆素可乘能妥損族害思基旋本養(yǎng)原氧則站的血因飛素?fù)疲鹤詰偕矸e利乏益疫、壁自河我脅評(píng)總價(jià)第、餐過陡度磁推丈介全、鴨密誰切驢關(guān)傷系禾和勻外裁界矮壓淺力等曠。（殊二繪）貓對(duì)暢注秋冊(cè)質(zhì)會(huì)越計(jì)歇師瓣職自業(yè)李道腔德紀(jì)原原則躺產(chǎn)奸生粘不杠利繳影罩響盛的仰因桂素自多身款利擇益章：鑒悉證業(yè)逼務(wù)產(chǎn)項(xiàng)威目芒組祥成飽員慎在加鑒全證客債戶橫存霉在直接仇經(jīng)東濟(jì)竄利大益攔；會(huì)濕計(jì)下師健事褲務(wù)色所銅得罩收橫入竿過炎分餅依佩賴館某映一客序戶鎖；事斬務(wù)鴨所過辯分袖擔(dān)寺心仙失是去志某一袍重薯要數(shù)客遞戶；鑒蘭證蠅業(yè)農(nóng)務(wù)構(gòu)項(xiàng)毒目鞠組亭成掉員與喂鑒航證脂客標(biāo)戶化存僻在重洋要嘉且密岸切憲的商尿業(yè)關(guān)宗系掏；鑒港證受業(yè)癢務(wù)站項(xiàng)損目醉組焰成庫員蛙正啊在緩與爐鑒穿證陸客丟戶垮協(xié)主商轉(zhuǎn)受永雇爽于薦該此客腥戶對(duì)厲鑒順證籃業(yè)從務(wù)營采選取船或仔有婚收顏費(fèi)憲的濫方鐵式宵；（塵二純）頁對(duì)吐注未冊(cè)熟會(huì)爬計(jì)守師常職穗業(yè)逮道詠德最原獎(jiǎng)則只產(chǎn)禽生裂不土利草影麻響乞的媽因剛素自曠我刷評(píng)晚價(jià)鑒格證牌小航組毅成簽員曾殊是靈鑒造證洞客飽戶窗的鉤董宵事扛、牧經(jīng)搭理鼠、凍其灣他冷關(guān)島鍵麻管膽理侍人防員拉或膊能惕夠牲對(duì)規(guī)鑒機(jī)證紹業(yè)探務(wù)想產(chǎn)芒生爹直咐接借重錘大泰影傍響祖的倚員逮工負(fù)；為喪鑒命證翅客嗎戶滔提條供直糖接勒影巖響肚鑒惱證敬業(yè)籮務(wù)捕對(duì)盯象廢的情其叮他華服杠務(wù)；為跑鑒暈證賓客蓮戶編要制掀屬劫于膚鑒犧證俊業(yè)隊(duì)務(wù)姥對(duì)辛象奇的共數(shù)績據(jù)范或訊其們他登記控錄。（哥二盼）閱對(duì)盾注俯冊(cè)脫會(huì)品計(jì)塘師何職紀(jì)業(yè)敏道濫德論原駐則件產(chǎn)尚生城不易利宏影推響應(yīng)的發(fā)因褲素過妄度煉推料介事揉務(wù)儀所您推雷介施鑒益證變客麗戶術(shù)的長股撫份在素審診計(jì)辰客事戶斃與含第娃三階方脆發(fā)田生待訴兆訟勉或?yàn)⒓m姜紛鳥時(shí)落，薯注辯冊(cè)有會(huì)燈計(jì)目師校作艇為縱客離戶吃的狠辯蓬護(hù)蓋人（霉二徑）蔑對(duì)匙注校冊(cè)役會(huì)由計(jì)忠?guī)熋@職傘業(yè)東道驢德艦原立則斜產(chǎn)辰生輪不鮮利介影雜響叨的運(yùn)因湯素親出密啟關(guān)做系鑒襲證宣業(yè)員務(wù)際項(xiàng)貫?zāi)科涑擅﹩T庭的滲近告親端屬適是掉鑒奶證匪客寇戶鍬的似董早事訓(xùn)、幟經(jīng)熔理脹、鵝其咽他價(jià)關(guān)敏鍵夫管之理證人貓員疼；鑒鴉證匪業(yè)駛務(wù)刷項(xiàng)肺目芒成都員顏的賴近座親絹屬耳是吩客富戶捐的木員洪工降，懂其木所急處撒職梁位陵能點(diǎn)對(duì)帆業(yè)冤務(wù)弟對(duì)獎(jiǎng)象籍產(chǎn)跨生馬重姓大逢影銀響睬；客撐戶炮的抽董棕事奸、尚經(jīng)兄理巾或萬能巡壽夠遍對(duì)紗業(yè)迅務(wù)訂對(duì)號(hào)象禽產(chǎn)逐生伍重宇大廁影刷響仇的骨員蕩工漸，奔最李近困曾旱擔(dān)畝任柱會(huì)氣計(jì)錢師楚事齡務(wù)蘇所席的繭項(xiàng)伸目歉合和伙蓄人謎。會(huì)博計(jì)泳師爐事傅務(wù)濁所印的尤合晚伙丹人鉗或啊重砍要我員斷工蒙與際鑒民證單客陪戶健有長場(chǎng)期鼠業(yè)振務(wù)治關(guān)瞎系；接濫受禮墨品遠(yuǎn)或圖款掘待。（痛二教）必對(duì)愛注菠冊(cè)慎會(huì)蛾計(jì)局師足職灶業(yè)豈道腰德輸原淘則磨產(chǎn)骨生敬不巨利抹影歇響巨的懼因炸素外滿界塊壓迎力受凱到度客乖戶遲解慎除掠業(yè)撐務(wù)耽的壟壓聞力司；審喘計(jì)客匯戶蕩表櫻示閱，僚如計(jì)果潮不昏同掃意哲對(duì)啞某唉交瓦易對(duì)的捏會(huì)椒計(jì)濕處訊理著，去就聯(lián)不混委勤托擊其殊承拘辦墳在勁擬瓜議噴的朋非眨鑒饒證罪業(yè)蹈務(wù)；客英戶比威北脅她將機(jī)起守訴蹤蝶會(huì)熊計(jì)幻玉師臟事扭務(wù)咸所受亦到兼鑒辮證勵(lì)客憤戶降活低贊收史費(fèi)雙的厭壓去力而磚不奴恰稠當(dāng)懶地更縮把小饒工掙作號(hào)范號(hào)圍蓋；（昆三駁）杜應(yīng)真對(duì)見不巡壽利將影局響寄的振防筍范勻措霜施1寬.會(huì)議計(jì)神師勿事競(jìng)務(wù)腳所樣層粗面攏的落防雞范伍措嘴施2解.具呼體己業(yè)渾務(wù)則層陵面敬的艷防進(jìn)范產(chǎn)措毯施二.注揀冊(cè)怒會(huì)弦計(jì)嚇師啦的樸法貼律虧責(zé)眼任注濟(jì)冊(cè)催會(huì)肝計(jì)桑師莫對(duì)紐奉委界托葉人丈和搭被漸審指計(jì)率單巡壽位盟應(yīng)逐盡宋的季義碗務(wù)居?；莅此菊諕曛惺﹪G注縣冊(cè)弄會(huì)崇計(jì)呈師紀(jì)審脈計(jì)獲準(zhǔn)線則殼的催規(guī)秀定項(xiàng)對(duì)帶財(cái)謹(jǐn)務(wù)掘報(bào)蘇表述發(fā)待表都審噸計(jì)基意拳見柏是淡注防冊(cè)顏會(huì)薄計(jì)健師鴉的說責(zé)妹任指。注偏冊(cè)麥會(huì)六計(jì)裙師搏作銹為砍獨(dú)青立新的曬第象三蕉方溜，怒對(duì)收財(cái)備務(wù)覽報(bào)鈴表滋發(fā)露表出審匹計(jì)跡意勒見熱，競(jìng)有連利護(hù)于調(diào)提蠻高報(bào)財(cái)諸務(wù)匙報(bào)尖表較的盟可射信灶賴泛程拖度荷。注嫌冊(cè)職會(huì)滔計(jì)湯師低的子責(zé)卡任不艱能掙減迫輕休被療審弓計(jì)孝單愉位鉤管肯理詞層挑和貿(mào)治溪理幟層畫的龍責(zé)允任達(dá)。二.注補(bǔ)冊(cè)匹會(huì)瀉計(jì)鍋師娃的紐奉法釀律宇責(zé)陳任概滑念唐：審想計(jì)真法殲律須責(zé)攻任購是牲指槐注祥冊(cè)址會(huì)旋計(jì)椒師翼未蛇能尸履密行語責(zé)絞任鼓，欲違顆反帝法紗律告、航執(zhí)捐業(yè)企準(zhǔn)乞則頃而玻應(yīng)扎該樸承脆擔(dān)牲的警法差定趕責(zé)午任殼。種灰類貸：行優(yōu)政莫責(zé)炊任民幣事區(qū)責(zé)終任刑誓事稻責(zé)個(gè)任注住冊(cè)產(chǎn)會(huì)款計(jì)湯師伶法襖律肺責(zé)開任貫的記種巧類責(zé)任種類原因處罰行政責(zé)任違約、過失個(gè)人：警告、暫停執(zhí)業(yè)、吊銷注冊(cè)會(huì)計(jì)師證書事務(wù)所：警告、沒收非法所得、罰款、暫停執(zhí)業(yè)、撤銷民事責(zé)任違約、過失、欺詐賠償受害人損失（影響最大）刑事責(zé)任欺詐按有關(guān)法律程序判處一定的徒刑三晨、朱注跑冊(cè)姐會(huì)號(hào)計(jì)俘師批法都律悔責(zé)丹任端產(chǎn)揉生撥的炮原演因被碗審槳計(jì)掩單繳位—侵—出丘具蠅財(cái)掏務(wù)欣報(bào)也表注漏冊(cè)殊會(huì)控計(jì)縮慧師—齡—對(duì)熊財(cái)撤務(wù)妖報(bào)毅表體的夠可愧信流性虹進(jìn)園行佩鑒童證第籮三陡方—職—信狀任祥財(cái)響務(wù)譽(yù)報(bào)皺表梨進(jìn)慣行龜決桂策如際果器換龍作聰是踢你虹因竟此還遭姿受只經(jīng)紅濟(jì)高損敬失泡，叉是史否抄要景追挨究最注便冊(cè)被會(huì)鑄計(jì)禾師案的跟責(zé)毅任跡呢燙？注寫冊(cè)匆會(huì)童計(jì)鵝師帆提勞出代了聞錯(cuò)薦誤大的棵審鞋計(jì)餐意欲見輔就禾要里承隔擔(dān)洲責(zé)倡任踐嗎葉？條滿件父：村只餐要鴨注葵冊(cè)犬會(huì)寸計(jì)河師站嚴(yán)尺格掉遵苦守?fù)瘟宋繉彿河?jì)鬼準(zhǔn)攔則少，微即萄使蔑提逢出艘了直錯(cuò)毯誤厘的諷審歡計(jì)作意面見送也座不窮能娘算奏審鈔計(jì)紙失不敗傷。三辰、慨注器冊(cè)弄會(huì)倘計(jì)裂師識(shí)法畏律挑責(zé)幼任命產(chǎn)鑄生啞的央原賓因（1褲）松被簽審瞎計(jì)痰單暫位擴(kuò)方霸面茂的球原孤因蓬：錯(cuò)脆誤湖、犧舞尿弊經(jīng)擾營惜失鳥敗被殃審決計(jì)仙單快位德負(fù)建直友接蠶會(huì)各計(jì)磨責(zé)輔任屬，策審駱計(jì)券人銳員棗負(fù)紅審陸計(jì)滲責(zé)索任疾。審驗(yàn)計(jì)轟風(fēng)叫險(xiǎn)劃：遵童循縫審呀計(jì)饒準(zhǔn)常則授，脫未懸能秘查匠出殊重織大遼錯(cuò)率報(bào)受或咽漏水報(bào)審眠計(jì)駛失匠敗巧：不蚊遵趣循稱審博計(jì)翼準(zhǔn)較則厚，律未挪能假查逐出僵重榜大亞錯(cuò)似報(bào)鄙或您漏內(nèi)報(bào)“梯經(jīng)先營蛇失室敗閃、識(shí)審制計(jì)客失蝴敗經(jīng)和潑審段計(jì)盼風(fēng)泄險(xiǎn)宵”的硬關(guān)跡系企則業(yè)亭由誼于址經(jīng)麥濟(jì)鴨或請(qǐng)經(jīng)映營丙條遍件宜的給改硬變誦，墨一應(yīng)時(shí)瓣間讓無聾法距歸稿還湊拖合欠毅債嫁權(quán)鑒人纖的屬債罩務(wù)跨，站或抽無腳法鏟達(dá)丸到撲投先資丘者憶的圍收哥益籍期鉛望骨。（宗2弟）臂注汁冊(cè)賺會(huì)紹計(jì)低師矩方膽面準(zhǔn)的瓶原惡因注壘冊(cè)蛇會(huì)凈計(jì)傻師輸在撒執(zhí)遺業(yè)織時(shí)斯沒瞞有擔(dān)保捉持墊應(yīng)層有層的勿職航業(yè)荒謹(jǐn)何慎推，部并目因排此牛導(dǎo)奶致啟了愚對(duì)拜他史人稅權(quán)采利妖的毛損桿害眾。違撐約(未召能音履職行結(jié)同纏委伏托鍵人挑簽方訂頃的翅合約同榜要煮求)普碰通洽過必失（俘沒碧有眠保鄭持五應(yīng)塑有胞的隱職康業(yè)持謹(jǐn)浴慎并）重飛大建過甘失（蔽根瘦本啦沒笛有壩保腎持睛應(yīng)鑄有掀的涉職屋業(yè)販謹(jǐn)火慎捷）共別同奏過帝失（戰(zhàn)他尺人已過住失誘，存同姐時(shí)授受勞害享方天自淹己槍也繁未副能爹保召持胖合綢理悟的追謹(jǐn)僵慎碑）欺收詐(與壓客煙戶肥串花通足的商一鹿種戶故奪意勒的搏錯(cuò)隊(duì)誤午行賄為綠。)違脂約辱、桿過盆失秤—旗—劈燕民煤事陜、涼行棟政權(quán)責(zé)穩(wěn)任欺甩詐預(yù)—秤—卡民鉛事逃、仍刑柔事逗責(zé)發(fā)任比解較允有