劉如焯數(shù)字化審計(jì)

2023/7/16Copyright(C)2002LiuRuzhuoCANJ1數(shù)字化審計(jì)

--信息化環(huán)境下審計(jì)方式的創(chuàng)新和實(shí)踐劉汝焯liuruzhuo99@2023/7/16Copyright(C)2002LiuRuzhuoCANJ2以數(shù)字化為基礎(chǔ)的信息化是我們今天面臨的全新形勢今天的審計(jì)面臨著什么樣的形勢?信息化：以數(shù)字化為基礎(chǔ)的信息化審計(jì)環(huán)境的信息化國民經(jīng)濟(jì)和全社會(huì)的信息化，美國網(wǎng)絡(luò)司令部、特戰(zhàn)部隊(duì)?wèi)?zhàn)場數(shù)字化系統(tǒng)伊朗的核問題20111102審計(jì)對(duì)象的信息化銀行、保險(xiǎn)、海關(guān)、企業(yè)、社保、住房公積金、SAP、ERP審計(jì)主體的信息化數(shù)據(jù)審計(jì)、信息系統(tǒng)審計(jì)2023/7/16Copyright(C)2002LiuRuzhuoCANJ3審計(jì)主體的變化一個(gè)企業(yè)的發(fā)展現(xiàn)狀ERPIT審計(jì)信撫息步化僵帶暑來識(shí)的街深撕刻離變五化經(jīng)億濟(jì)怨活退動(dòng)通的隸管亮理全手絕段乓發(fā)槽生愛了突變本化淚：動(dòng)人確工班變壇成眾了站電東腦記闊錄開經(jīng)井濟(jì)政活秘動(dòng)盒的撫載勢體羅發(fā)港生拳了歇變奸化盜：倘紙窗變煎成走了特光米盤表龜現(xiàn)抬會(huì)肥計(jì)盯核環(huán)算姓內(nèi)烏容眉的嶼形陽式彼發(fā)江生衡了井變貌化捧：姑文沫字片變衫成粱了淚代凈碼存母儲(chǔ)姻數(shù)日據(jù)奸的想空膊間暈發(fā)歲生朵了到變稿化豆：孕報(bào)拜表帝、蛙賬氣薄雷、捆柜專子鍵變遇成曲了文硬圈盤人抽與沸人澡聯(lián)骨系葛的劃方服式育發(fā)慚生本了甘變洪化喉：塑越拋來革越社多桂地吊走膛上矩了羅網(wǎng)緊絡(luò)…輪…信獵息濫化厚發(fā)芽展論的己新悠特最點(diǎn)信若息啞化柳的茂發(fā)矛展壟速下度暑加缸快執(zhí)，抹覆田蓋水面逆進(jìn)鐵一饞步指加黑大系虧統(tǒng)魄的壞集縱成曠性反整狡體鴉提屯升填，E昏R勺P、S薪A窗P成電為車主劣流如擺何內(nèi)運(yùn)貧用沒信運(yùn)息努化墨技寸術(shù)坦手芽段時(shí)解濃決莫業(yè)勇務(wù)再與剛管愿理核問探題務(wù)是屠需引要慚解乏決肉的堵核冒心謊問幸題培伴養(yǎng)胞復(fù)鼻合倘型鹽人嗎才設(shè)成菌為鄭培紀(jì)訓(xùn)疤的愈主咬流斤，笨培進(jìn)訓(xùn)悄力扛度題空縫前喊加辮大數(shù)百字思化泥審跳計(jì)識(shí)已蛾經(jīng)島成車為救信誦息?；颦h(huán)覺境捎下子的些主米流毀審辭計(jì)宋方安式新返的浙挑教戰(zhàn)審良計(jì)仆信模息蕉化校出歷現(xiàn)紹了艙新掉的柏特框點(diǎn)司，福提斜出次了全新鵝的菜挑只戰(zhàn)柱，赤也惕提師供桶了劇從隱未良有今過妙的服發(fā)雀展舌機(jī)走遇仿。我意們泰應(yīng)僚該晃做哪些弓什協(xié)么?創(chuàng)擺造濱新利的粉審水計(jì)處方爸式?。簯{數(shù)纏字?jǐn)偦箤彺擞?jì)2墊0以2箭3混/荷7婚/炭1縮慧2C伙o芽p脖y肺r殺i資g慨h賣t搶(怪C積)亦2陣0游0挖2袖L源i架u厚R妨u巡壽z座h卸u秧o檢C郵A周N法J6突齊破剪口該和墻切碧入臥點(diǎn)數(shù)侮字遼化完審磨計(jì)雨有垂多腿種喊不站同鑒的藥名蜂稱居，鈴如圾計(jì)帽算雷機(jī)晃審梁計(jì)外、I荒T審川計(jì)欺、藥非蹄現(xiàn)永場誼審泉計(jì)壓等背等絲式。居叫揮法蘭雖憂然皇不要同桶，背但超卻藝有綢著侄許鹽多群共禿同染點(diǎn)騰：歷審汗計(jì)拍對(duì)帆象奧是蟲計(jì)胡算伐機(jī)喚信脈息精系誤統(tǒng)圖，壟分晚析疊的泳是萄電艇子垂數(shù)項(xiàng)據(jù)蔬，匪運(yùn)錘用華的廈是歷數(shù)姨據(jù)衰分麥析誦方偶法哲，葬工冒具撕是嗎電潮腦暈，阿產(chǎn)烤生在的數(shù)是橫電嬸子磁數(shù)沫據(jù)繼，丑所耐有仿這壩些紹都爺是標(biāo)建帥立倚在掛數(shù)螺字瓦化絲式基漠礎(chǔ)閣之凈上稻的孝。顛所索以齡我績們緒把撓這他種疤類袋型驅(qū)的憶審筍計(jì)擴(kuò)稱盯之肺為到數(shù)修字旬化父審杯計(jì)沒。2喜0殘2極3隨/躁7仆/才1宰2C蹲o(hù)掙p彈y腳r咱i本g證h青t墻(此C晝)邀2莫0儲(chǔ)0鄉(xiāng)豐2鈴L百i倍u停R屬u滋z腿h束u聯(lián)o旨C這A驅(qū)N早J8共滴同贈(zèng)討傅論孟的販幾陽個(gè)困問椅題一基、沈數(shù)濾字膚化審蘭計(jì)紛的練案爛例二勞、震數(shù)采字辯化崗審據(jù)計(jì)模的特膠征家和尼概桿念三姿、仔數(shù)緞字射化饒審矩計(jì)痕的主吉要盒內(nèi)逆容使和曾流捧程四貨、造數(shù)賓字幟化特審成計(jì)素的技駛術(shù)荒和次方嬸法五酬、勺當(dāng)塊前冠我亮國香數(shù)室字靈化調(diào)審痕計(jì)挪的發(fā)根展頃特凝點(diǎn)六定、欣推壘進(jìn)軌數(shù)鍋?zhàn)謽穼彾酚?jì)碼的主抗要講措很施審露計(jì)楚實(shí)恰施啟要癥重妄點(diǎn)集回糟答關(guān)的愧幾飄個(gè)交問過題▲鍵怎趕么達(dá)審累？把第握安總烈體、檢突亭出價(jià)重鉗點(diǎn)女、接精傘確土延驅(qū)伸犁、可調(diào)鈴查翻取倆證▲趣切尸入筍點(diǎn)兵？信鴨息布系僵統(tǒng)、儉底尼層辮數(shù)嬸據(jù)▲丸審喘什疲么統(tǒng)？兩律種默類賺型詞的們數(shù)勝據(jù)，港審姨計(jì)夏中深間緊表把群握限總腫體系蓬統(tǒng)烈模滾型硬之時(shí)一皂：欄集或團(tuán)叼公愚司近收早入福結(jié)密構(gòu)喝分巴析扎，倚確盈定祝“島主惜營鈔業(yè)密務(wù)秒收蠟入側(cè)”唉為士審沖計(jì)己重瀉點(diǎn)系猶統(tǒng)售模漁型潮之東二險(xiǎn)：樸集資團(tuán)跌公加司撫收指入暑結(jié)阻構(gòu)貪分覺析令，森確塘定購將吧“孟某宅航辯空范公逐司此”鋒作戲?yàn)轲拰彵朴?jì)冤重歌點(diǎn)系師統(tǒng)李模商型狡之敬三糾：朱某騰航柱空侮股逗份搏公道司雙收籠入摧結(jié)偏構(gòu)仇分關(guān)析圖，耳確表定術(shù)“晚運(yùn)洋輸屯收松入圈”墾為到審炭計(jì)庫重臨點(diǎn)類水別難模荒型繳之帳一達(dá)：生運(yùn)錘輸右收屆入孤總穴量磁變扁化誓趨興勢運(yùn)劃輸飲收萌入歸：2什0需0槳2—2偵0忙0斯4年沒票斃務(wù)鉗數(shù)討據(jù)劍中碑的忽總片體捐趨遍勢運(yùn)殖輸只收恐入善：2驕0吼0衡2—2數(shù)0簡0興4年膊財(cái)琴務(wù)魄數(shù)隊(duì)據(jù)辰調(diào)家整膏后扔的唱總喝體踏趨乏勢運(yùn)棕輸墻收殊入單：2錦0差0辮2—2扭0圍0病4年徹財(cái)紀(jì)務(wù)徒數(shù)互據(jù)淋調(diào)捧整氏前濕的岔總緒體栗趨恐勢財(cái)料務(wù)蘇數(shù)脫據(jù)涂和漆業(yè)習(xí)務(wù)胳數(shù)掃據(jù)掀的暈對(duì)屈比類醋別臨模省型瞞之隊(duì)二狗：棟機(jī)睡票專銷耳售擺暗大扣策變厚化渴趨潮勢模料型購：s戚e臣l礙e撥c倘t作胳帳沸月,銷c估o魯u簡n紅t蔥(特*臉)構(gòu)a鍬s票美數(shù),袖s誦u姿m羅(毛晚額1眠)辟a麗s毛突額1共,撒s軍u錢m明(凈毅額1查)楊a弄s凈欲額1嘩,s辱u捎m杰(毛單額1敞-凈運(yùn)額1蹦)律a道s暗服扣f故r廁o蝦m主則表_國啦內(nèi)爆票_某危航厚空貸出設(shè)票維并掉承怪運(yùn)w紛h魚e擺r語e飛科行站日揚(yáng)期1米>尖=禿'迫2生0嶺0碼2挪0林1勒0忙1喘'障a至n指d票痛聯(lián)丸號(hào)=雞'惰1抓'g獎(jiǎng)r赴o盆u抗p好b逮y作畜帳轟月o諸r友d遵e嫩r濤b納y作報(bào)帳菊月個(gè)榨體聚模尤型犬：跨統(tǒng)巧計(jì)濾銷炮售瓜暗播扣確發(fā)許生身金勁額結(jié)傘果狐：反辛推畜系四統(tǒng)返本回系剖統(tǒng)尋把偶握甩整暮體特情郵況海爛關(guān)龜業(yè)剩務(wù)本系炊統(tǒng)國稅局港瓣口商場務(wù)擔(dān)委海廳關(guān)天業(yè)巾務(wù)兩系愛統(tǒng)（收業(yè)饞務(wù)的數(shù)呈據(jù)堡）報(bào)貧關(guān)連單報(bào)冠關(guān)粉單放求行飯結(jié)果疲信擊息報(bào)鐮關(guān)單梯，負(fù)出對(duì)口退贈(zèng)稅進(jìn)圓出俗口收銷付舊匯數(shù)翼據(jù)1配.通頁知滔放斬行替信教息.2淘.集息裝籍箱鋒過濾磅熔重膀量崇信逼息3吊.放富行殲結(jié)并果蹤蝶信洲息電組子飄數(shù)據(jù)捧中劑心商用檢撕局船龍舶嘉代理撫公網(wǎng)司艙懼單通累關(guān)寫單外豬管發(fā)局企糠業(yè)申騰報(bào)E續(xù)d冷i信稀息其痕他桃相關(guān)臟單典位報(bào)刷關(guān)疊單巡壽重邪量慘與戒集粉裝大箱由過娛磅跳重緊量蔬差橡異喂結(jié)持果遭表共鉗發(fā)勾現(xiàn)5仗2消5剃7條墓記碌錄探公索俯系撤統(tǒng)拘審衣計(jì)霉的貫方紙法跟澇蹤魯測攀試此管融理旋系未統(tǒng)參中日已案經(jīng)寒通綿關(guān)務(wù)的呼業(yè)點(diǎn)務(wù)晨數(shù)遠(yuǎn)據(jù)采扮取供倒鑼推射法滋，赤利擔(dān)用對(duì)與哲海頭關(guān)覺業(yè)樓務(wù)貫密袖切功相撇關(guān)文的潛外怒部繩數(shù)披據(jù)喘驗(yàn)拳證素通艙關(guān)今信宜息射的大真僵實(shí)陵性認(rèn)陳真仰分鋪析坊核軋實(shí)聰結(jié)英果堂，掌發(fā)擋現(xiàn)英管里理由中幕存浸在誦的傍漏候洞強(qiáng)和肯缺峰陷系裹統(tǒng)吐審嗎計(jì)證步臂驟桐之赴一麗：方選可擇猶跟謝蹤用測銜試福數(shù)枕據(jù)系權(quán)統(tǒng)婚審陸計(jì)乎步臨驟善之炸二籍：吉利慶用竹外血部舍數(shù)嶄據(jù)閑跟撤蹤釣測恒試發(fā)辛現(xiàn)鹿差多異海雨關(guān)階報(bào)非關(guān)萌單扛顯著示饅，托出嫩口挨貨碗物2反4慨7駐0件稅，藥重掏量4員2贏5鐘5肥5公棄斤狠，面體膊積2滋0曉7恩.齊5立暈方險(xiǎn)米惠。船響公訪司舍的柄提點(diǎn)單蛋顯申示撤，手出芒口未貨旗物7裂2谷0件壤，渣重?cái)×?醉3佳1版9懲0公損斤男，鵲體康積6休9賴.利5立勝方這米威。*岔*珍公喉司5需2保4否7兔4就4濫7振9杏0報(bào)目關(guān)鳳單慮實(shí)焦際匙退稠稅驚情膽況篩發(fā)選霉出拴全盼部撿多焰報(bào)詠少吧出途集服裝販箱乖的扇結(jié)遍果共辨有8飾5體2挨3個(gè)攪申稿報(bào)輕出桌口帽的話集特裝柱箱舅實(shí)挎際鵲沒責(zé)有退裝礙船床出北口*貪*仰電驗(yàn)子襖（愈*助*秩）洗電譜器巨有呢限賢公脈司許出座口舟申李報(bào)差集董裝嚼箱化數(shù)再量布與訊實(shí)沾際尤裝占船驕出愚口匆的扮集托裝朱箱聽數(shù)陸量符差弱異漏表*南*押公訂司尼出泊口先申五報(bào)厚貨氏物頌重汁量蜓與省碼逗頭靈貨更物桑過躲磅患重涉量賓差癢異拘表海品關(guān)某處滔理掙結(jié)偶果返抓回2膽0百0斜4年4月絡(luò)至2真0猾0膝5年3月傻間茶，瓶少束出魄口傻貨縮慧物態(tài)完挎稅鹿價(jià)噸格5繼2德1染0版4過6美宵元歉和3敘8蟲9撈7息2歐購元幼，允折繼合氣保紫稅南貨炮物闊原償料建價(jià)竹值攻人曾民訴幣3努8差4轎7漿2裳8頓4元陳，砍出水口修保而稅祝貨售物忠制包成雙品花申癢報(bào)躁不貌實(shí)輕，欄涉伯及燥稅愚款暗人遲民僅幣7棗5辱9站2壁4竄0。尾上葡述明行徒為獸構(gòu)吳成竟違米反堡海數(shù)關(guān)寸監(jiān)扎管墳規(guī)逼定番的崗行在為吸。罰對(duì)宣該私公考司砍罰渾款幸人舞民央幣7筋0延0擔(dān)0怖0抗0元精。兩象類賽數(shù)第據(jù)在逃信寬息罷化泛環(huán)蹲境罷下霜審蟻計(jì)蜓的京分喂析惠對(duì)周象母既凱包歷括士數(shù)回值錦型滴數(shù)掃據(jù)霸，疑又組包依括夢非未數(shù)枕值削型敗數(shù)旦據(jù)順。跳這源兩懲類么數(shù)絲式據(jù)浙互鼓相菜聯(lián)狗系抗，侮共適同穩(wěn)構(gòu)乒成苦審仆計(jì)鄭對(duì)榆象蓬，屈必名須歇從部整食體脫和壯聯(lián)璃系局上憲分煩析川和持把規(guī)握努。兩像類酒數(shù)鐮據(jù)數(shù)倍值留型切數(shù)短據(jù)芒包亭括疲財(cái)枕政氧財(cái)綠務(wù)凝收霜支源和昏相寨關(guān)姿經(jīng)倉濟(jì)耕活藝動(dòng)確的第業(yè)瀉務(wù)堅(jiān)數(shù)循據(jù)悼，察必頁要離的求外鏟部誼數(shù)滅據(jù)桶。駱非吉數(shù)泡值斯型錦數(shù)攏據(jù)梁包園括準(zhǔn)的蔑數(shù)彎據(jù)靜范襪圍叢廣畢，券與乒審眨計(jì)淡事薄項(xiàng)咬相茄關(guān)扯的京報(bào)壇告以、米總貪結(jié)霸、討文意件印、群合快同畫、腸說派明淹、向錄串音言、祝錄號(hào)像香、鴿紀(jì)嘉要叨、登記攀錄旱等旦都吳包嗽括半在赤內(nèi)桿，殿數(shù)已據(jù)頑類臘型而復(fù)釣雜圍，濁有開文肅本丈、欣文窯檔雷、礙電澤子納表信格梯、端視崗頻偷、誰音君頻蹄等枝。兩友類群數(shù)謀據(jù)殼的偶關(guān)漠系數(shù)饞值傾型喇?dāng)?shù)通據(jù)觀為得審攪計(jì)古線盜索搶提簽供雅最飛終暢證悄據(jù)叢。霜非君數(shù)損值表型逢數(shù)冬據(jù)蛋為繼數(shù)寄據(jù)提分箭析絮提昌示貿(mào)重傍點(diǎn)卵、粘篩習(xí)選攔線殲索赴、餅形然成燈思辯路舌。避兩掉者恐聯(lián)綿系觸緊竊密辛，階形槐成剩一墻體浴，而不豬可藍(lán)分扛開裳，駐共婚同鍛構(gòu)銅筑劫成盲審稱計(jì)勾信霸息瓦資隸源酒平眨臺(tái)嘗。非籌數(shù)羊值糧型唯數(shù)婆據(jù)敬的東重筋要赤作怨用審奸計(jì)鑼的柿實(shí)巷踐藝告護(hù)訴殲我罩們桐，舌相多當(dāng)解一線部潔分紅重濕大解審刻計(jì)淋事爐項(xiàng)弟的脖突倒破償，鴨不練是萬從役數(shù)涂值烏型縮慧數(shù)蒙據(jù)沖開即始晝的塑，債而物是設(shè)從窮非歷數(shù)通值查型研數(shù)禾據(jù)閃切挪入芒的例，柴非宿數(shù)穿值壺型押數(shù)臣據(jù)嘗給徹予率線登索轎性扮提醒示芳，洗數(shù)違值紐奉型袋數(shù)在據(jù)辯起妨到投描首述戒和榮驗(yàn)迫證鉛的猶作伏用逢。某候鐵鳴路魂局紅問嗚題更的騾審喚計(jì)我舉牲例兆。這驢一怎問終題競是緣瑞怎雨么性被識(shí)查究出匹來攔的施呢遮？回液顧此這脊一戀問發(fā)題循的隔發(fā)抹現(xiàn)郊過柄程濤，開可蹦以奧看丹出嫌非框數(shù)逃值愛型甩數(shù)劣據(jù)混對(duì)杠問無題含的坐發(fā)問現(xiàn)慶起貴到殲線妖索藝提等示溉和恥問采題譯證泊明夫的煌作演用約。審恐計(jì)哄組域剛仇進(jìn)多駐伸該肝省購民乒政飲廳譯時(shí)傲，業(yè)就宅收惜集搖了轉(zhuǎn)該動(dòng)廳模救杜災(zāi)奴資起金寫下瘋撥擴(kuò)及程其微二嘉級(jí)尊單挑位薦使吹用散救物災(zāi)襪資陣金膜的奪相紡關(guān)省文辭件都、凍報(bào)洪告蛙等姓電墨子統(tǒng)和夕紙朱質(zhì)季數(shù)橋據(jù)厘。案紫例掙一把：獅挪僅用柄救攝災(zāi)病資靠金低修厘建馬綜想合欲辦任公嚼樓攤問頃題堡的修調(diào)貓查被猛審功計(jì)任單酷位調(diào)基午本剖情澡況從黃省渡備小災(zāi)話中沒心《關(guān)德于2裂0形0睡5－2口0派0恰6年橡度耽救覆災(zāi)僚物籌資壁、堆資瘋金黨的崗來省源那、圓使登用陵與傷管峰理被情假?zèng)r刻的熱報(bào)逼告》中了腹解幸到榜，商省具備只災(zāi)緞中為心育是穿省壞民裳政徑廳文下垃屬雅的緒自撫收綠自陳支買事書業(yè)蒙單光位疑，像也百是踩民牲政劫部當(dāng)十陰二叫個(gè)慨中船央軋級(jí)著救且災(zāi)芹物輕資培代沉儲(chǔ)洽點(diǎn)利之怪一籮，邀主霜要畫職鵲能護(hù)是瞎承追擔(dān)編中州央糞和耐省期級(jí)鋪救耐災(zāi)蕉物腹資統(tǒng)儲(chǔ)壯備鬧與義管慌理惱、抬省嗚級(jí)汁救掀災(zāi)壁捐即贈(zèng)值款摘物首的鉆接脫收萬與撇管吊理倘以貍及丈全忙省梢救求災(zāi)浸人騰員犧的境培角訓(xùn)續(xù)等哀工賞作鴿。該荒中燭心吃的桃經(jīng)西費(fèi)享來欺源商主貼要站是每中跟央予和的省珠財(cái)郵政闖下率撥些的永救掠災(zāi)伐物翻資昨儲(chǔ)藥備自管為理襪費(fèi)慚、岸省恰財(cái)屠政刃下農(nóng)撥劑的勵(lì)捐慶贈(zèng)固工錘作繡經(jīng)前費(fèi)涌以復(fù)及中敘心嚴(yán)臨慕街述房宜屋誼租委賃知收牲入。審懷計(jì)歪分垃析順忠著社這延樣瓣的運(yùn)思押路秀，膛我救們蓄決增定翼延效伸凝調(diào)昨查巷這拐座嚷大禿樓華建查設(shè)使的挑規(guī)旦劃牙設(shè)季計(jì)黃和少資項(xiàng)金姐來斷源鍬。盡師管胃該過樓贊建撇成旱于1盯9恢9天9年苗，撕似攏乎許離斯我損們位的舒審動(dòng)計(jì)臭年攪度腐有男點(diǎn)孝久冒遠(yuǎn)碼，沾但遷我兵們套認(rèn)脅為仔很鏡有椅必?cái)嘁诉M(jìn)俗行悟追桐溯粱。歷恥經(jīng)京周串折惹，仇數(shù)酷次午交曠鋒柿，報(bào)審厲計(jì)友人柄員押查邁閱邊了豎備煩災(zāi)止中另心斑綜竟合珍樓弊規(guī)她劃砍設(shè)愈計(jì)弊和元基斜建斑賬且務(wù)隔資萍料舅，擾直逆接財(cái)從潛基貍建森賬棉上士看錘不山出扯資彎金貢的紙真揉正圓來題源遠(yuǎn)，厭在擊民割政蹤蝶廳坡申耽請(qǐng)恥基巨建孕資扭金痕的樹報(bào)警告妄、繩領(lǐng)細(xì)導(dǎo)管批核示孝以捧及卷財(cái)張政凝廳章?lián)茉嚎钅脚笍?fù)撞文能件秤和吵設(shè)吉計(jì)短單霧位第的胸情倉況針說觀明陷等狗一哭系談列耗文谷件孟資門料瓦中慣找椒到乳了講民脅政凍廳銷挪善用叫救穴災(zāi)河資波金礎(chǔ)建胳設(shè)具綜俊合器樓笑的燭證揚(yáng)據(jù)面。發(fā)盾現(xiàn)代線慮索1早9小9提9年作，梯省行民堆政繩廳蘆根駁據(jù)搏省紡計(jì)政委議批般復(fù)段，罵開沿始腐建陵設(shè)癥備積災(zāi)音中筑心脫綜熊合姓樓朱。灶由賊于巖批宏復(fù)報(bào)規(guī)輛定支，劃綜百合闊樓濾建硬設(shè)味資餡金該由嘩省妻民份政往廳午自舍籌飲和特申襯請(qǐng)肌民燒政諷部千補(bǔ)采助柔解洪決慣，商省濁財(cái)品政臭廳播沒耗有付安旋排只專鉤門凱的浙基膽本吊建拐設(shè)群資盡金仆。1仿9擴(kuò)9鉗9年但至2鄰0大0墓2年雕，軟省瘦民度政屋廳做先器后細(xì)違峽反兆國怖家較有雁關(guān)獲規(guī)叫定雷，睜挪喇用并中泡央真下驕撥翻的良特泡大巨自謠然儲(chǔ)災(zāi)原害偉救宣濟(jì)鬧補(bǔ)彈助安費(fèi)6開0及0萬晌元擠和砍救撞災(zāi)歲捐良贈(zèng)語款5削3亡3字.毯8脫7萬嬌元京，酬用繼于槐綜襖合尺樓溝征范地按和范工鴨程貓建越設(shè)漢。施穩(wěn)工宋過睡程辨中歷，學(xué)省悉民塘政販廳廢在姥有皇關(guān)掘規(guī)吉?jiǎng)澝喜繘r門秧不捷允石許祥該當(dāng)工蛋程在按鍵辦趣公啄、癢倉訪儲(chǔ)各、繩多鋒功拘能巡壽用甲房慶“胳三狗合秩一券”占的例方怒式角設(shè)喪計(jì)縣的視情豈況級(jí)下剝，錫擅厲自割要形求勤更神改爺設(shè)件計(jì)贏，中并拍額捧外洗支教付暈設(shè)栗計(jì)村變識(shí)更缺費(fèi)3殿.椅6萬裝元胃?？冊撛贅且饨蓺埡?淋5蜂%的鉛面墳積織被奔用錫作國培臟訓(xùn)助中心心聚、痕機(jī)豆關(guān)院食翠堂用和椅對(duì)潛外文出即租驗(yàn)。兩蒸類農(nóng)數(shù)竭據(jù)刪的抹關(guān)頂系數(shù)芬據(jù)速是蒼審婚計(jì)常對(duì)寬象換信從息級(jí)的松載浙體佩，尚不寺只膚是織數(shù)許值雙型年的敢數(shù)散據(jù)聞，跑還趕有數(shù)大鞠量撒的創(chuàng)形余式驅(qū)多夸樣芹的沸非精數(shù)席值啊型蛇數(shù)怨據(jù)積，家包格含酬著判對(duì)善審順計(jì)末判清斷圍非裳常怠有膨用賠的駝信吳息腸。晨對(duì)廈非燙數(shù)楚值袋型銀數(shù)淚據(jù)葡的糧分歡析限，僻需宜要咳以朝聯(lián)得系驗(yàn)的革、適整旨體撇的步、懂發(fā)平展?jié)竦睦镉^雀點(diǎn)吵進(jìn)略行若思茂維敞。傘對(duì)祥非疑數(shù)答值方型燒數(shù)醬據(jù)趟和衣數(shù)禾值股型翁數(shù)右據(jù)務(wù)結(jié)擇合緒分劣析溫，遲相明互寨驗(yàn)術(shù)證忠，殘通集過橋?qū)嚪俏笖?shù)么值任型左數(shù)撈據(jù)睛提狼示暑的滲線孩索膝進(jìn)誼行巨延姻伸語擴(kuò)翻展脾，肆再礦利土用鹿數(shù)蔽值慢型讓數(shù)愚據(jù)巨進(jìn)醒行魂匯市總駁統(tǒng)鴉計(jì)嚼，點(diǎn)最俯終詢形竭成王對(duì)也審焦計(jì)禍?zhǔn)聯(lián)享?xiàng)阻全恭面壞的莊、后客狂觀喂的凈、業(yè)準(zhǔn)派確秧的界認(rèn)桂識(shí)啟和給評(píng)丙價(jià)憶。階這惱是滿審敬計(jì)梢的城大叨智遵慧買。返霉回2沾0婦2尸3竭/感7寬/薦1拴2C觸o亂p經(jīng)y層r轉(zhuǎn)i始g詢h薪t襪(肺C堂)塊2演0僅0洲2焰L蒸i美u恭R芽u貝z本h魚u串o泉C最A(yù)年N糖J3持9數(shù)本字西化傅審第計(jì)徒的根特誓征以叉系廟統(tǒng)歲論憲為闊指轉(zhuǎn)導(dǎo)審薄計(jì)絞取循證臥的秀切夾入革點(diǎn)是飯信霧息仆系縣統(tǒng)爹和評(píng)底隔層師數(shù)紅據(jù)信挑息雙系雁統(tǒng)花審創(chuàng)計(jì)是孫重乏要泊內(nèi)耀容數(shù)殊字朋化憐審份計(jì)側(cè)的繼實(shí)柴現(xiàn)問方滋式古發(fā)繼生釀了根遷本喪性么的膛變歉化創(chuàng)昌建烤審臨計(jì)蠢中犯間師表憶，構(gòu)繩建設(shè)審仍計(jì)衰信襖息屯系倉統(tǒng)構(gòu)疼建錢模難型進(jìn)森行濱數(shù)責(zé)據(jù)門分蜻析潛（勻超凱越掩系探統(tǒng)文）2徒0墓2缸3主/膊7征/己1坡2C攤o縱p蹲y慎r世i璃g避h認(rèn)t葉(姑C律)那2逗0老0練2暑L判i貿(mào)u失R崇u醫(yī)z開h簡u扇o預(yù)C殺A筒N桿J4窯0系勿統(tǒng)羅論揉為蒙指牲導(dǎo)系服統(tǒng)糖是醫(yī)由瓶若萌干盡要扣素盾以煉一海定捉結(jié)筑構(gòu)翻形刻式蔽聯(lián)該結(jié)億構(gòu)詞成股的懲具婆有斑某境種永功默能徒的繪有筋機(jī)深整醬體揚(yáng)。鉛系成統(tǒng)襪論把講江的稀是笛事叨物課之使間霜的溪聯(lián)盟系伍，餓是銅規(guī)肝律朵，魄要魂求餓思盒維調(diào)是娃立躬體甘的樸，談不去是戀平附面謊的戀。潔計(jì)僵算絹機(jī)抬審冰計(jì)獵就鉗是窮要批從償系草統(tǒng)續(xù)論想的仁高槽度碼來墻研窮究粉新堡的斤審怎計(jì)矮方點(diǎn)式皮?；伟芽笇徧陀?jì)倉對(duì)叉象岡作甘為材一鄰個(gè)歐系迅統(tǒng)暴，肢讓用被撓審勢計(jì)給單屆位口的投信暫息隱都匹在沖審抬計(jì)乒監(jiān)廁督悟范歉圍原之化內(nèi)申。技審攻計(jì)撿人租員需到噸一迅個(gè)掠單乳位澆去致，械一蛋進(jìn)股去前就如把形整便個(gè)哈資古料遣都嗚掌擁握富住儀，獨(dú)通偶過禁系蘿統(tǒng)泳分評(píng)析能、妖對(duì)孕照淘、朵比瘡較蠻，單選抹擇克其者中滑最傭薄向弱柜的衫部慢分胸作曲為茫重挺點(diǎn)出，顛找羽出靠核解心癢問閥題澤在送哪范里蹲，醒從殲總釀體兔上羞把唐握明。堵不彼是印像會(huì)過愉去絨那怪樣幻玉瞎絹碰禍，用逮董著求什誘么踩算魂什蠶么莖。2留0蔥2塞3飼/存7郊/斃1涂2C祥o佩p比y散r蘇i棍g孤h快t社(澆C題)蠟2敬0減0怎2如L維i馳u野R螺u強(qiáng)z獄h撲u利o辭C險(xiǎn)A訴N詢J4巾1系鄰統(tǒng)點(diǎn)論皺指簽導(dǎo)聚下延的魔審守計(jì)把納握銅總雁體繳，積突隊(duì)出壁重靜點(diǎn)敵，褲發(fā)俗現(xiàn)檔問活題積，述客旺觀夜評(píng)麻價(jià)紹，機(jī)提嚴(yán)出擺建愉議種，銜規(guī)純范東提飼高返礎(chǔ)回2織0茅2加3鞋/舟7抄/躍1達(dá)2C傭o炕p礙y嘗r還i則g械h菜t潔(摩C芝)始2恢0沉0寬2栗L芝i濕u銅R昨u您z龜h工u量o農(nóng)C舌A因N盛J4攀2與乳傳嫂統(tǒng)淡審磚計(jì)晃的破區(qū)為別傳商統(tǒng)扁審蔽計(jì)泥是插賬腫套剛式動(dòng)審駕計(jì)損；蕉數(shù)船字禾化隨審彈計(jì)灣是側(cè)對(duì)找數(shù)斗據(jù)統(tǒng)的程審數(shù)計(jì)陜。采紫集悶數(shù)略據(jù)土的割起考點(diǎn)班從宿財(cái)皇務(wù)踐會(huì)紙計(jì)斤報(bào)摧表隙提鉗前厚到翼了謊底網(wǎng)層和數(shù)膏據(jù)醫(yī)，衡從召本或質(zhì)刪上荷注寬入槳了綁審涉計(jì)尚的繳內(nèi)波涵裹；書會(huì)院計(jì)樂報(bào)偽表鋼數(shù)溜據(jù)掠是趴語床言師，織原鏟始耀數(shù)央據(jù)繞是偏文決字槍；銜會(huì)旨計(jì)怠報(bào)妨表桌數(shù)宰據(jù)捕是覺信塞息吉，察原吸始踩數(shù)辦據(jù)俊是慕元祝素纏。返預(yù)回系時(shí)統(tǒng)撿審趟計(jì)宣實(shí)淡務(wù)檢中巖發(fā)栗現(xiàn)霉的逼問里題趕類貝型舞傷弊電動(dòng)腦倆加查油蜻、恢截受留濱中茅間祥業(yè)畜務(wù)辜收籍入恥、永非滅法損模壯塊漏塞洞騙連取如銀壇行陽存宰款氏、脅騙門取催增莊值掛稅馳票匯鼠豐移銀勢行榴英列國蠻漢尖普牙郡圍利恭明角頓M察i蓮l葬f音o鍋r飽d搖-更o縫n希-巨S訓(xùn)e搬a鎮(zhèn)A輕T隊(duì)M機(jī)象雙檔倍卻吐動(dòng)款隔脈斷黃溉金贏詐逆騙科、罪騙屬取賭退轉(zhuǎn)稅滯窄后關(guān)雀稅它稅鋼率管千理黃監(jiān)金多交冠易描參木數(shù)灶設(shè)市置2天0給2增3席/謠7凝/移1林2I底T捷D剩e特p喬a協(xié)r根t傻m淘e閥n考t卡o烤f秀C馬N的A似O取'食s禁N扣a殲n妙j秋i艙n惜g武R追e隆s然i敵d耐e旱n恒t帶O君f慎f盤i圣c旬e4剃32旋0蛇2暢3具/蔑7饅/倒1障2I凳T潔D采e棋p挺a孩r彎t喘m籌e雀n逃t磨o布f伏C南N伍A元O洋'送s阿N母a只n店j容i值n薯g海R疤e抹s階i暮d朋e掙n第t薪O炊f勵(lì)f共i江c口e4脂4信囑息犁系議統(tǒng)令審反計(jì)逆的勝發(fā)里展添過蹲程國票外優(yōu)情舊況棉簡沫介我?guī)鷤冋诘牡V發(fā)鳴展菜歷紋程有肯關(guān)崇組今織游模鐘式響的掃探測討2僵0姻2雞3黑/博7即/舒1寺2I畜T耐D挎e歲p合a鋸r秒t硬m熊e閣n籮t箏o脖f濁C撈N草A狂O蹈'如s衛(wèi)N繼a駛n掌j沿i巴n陶g占R揉e禾s刃i狹d款e捎n滾t芝O渣f念f慰i須c呢e4仍5國蛾外丸情除況劃簡書介I慘S結(jié)A純C脂A電瞧子廟數(shù)吃據(jù)科處振理→信丑息承系災(zāi)統(tǒng)使審燦計(jì)→I榮T治扒理CO撥B睜ITG逮A遭O一記般嚼控駐制→應(yīng)看用級(jí)控帶制F躲I假S慢C昨A靜M2腎0拖2憐3奧/蜘7轎/筍1倒2I命T妖D擋e纏p華a樸r逢t糊m劇e牲n榆t踩o棉f屆C伴N迎A寧O勤'多s鼠N叼a另n宿j革i忌n托g(shù)綿R者e盡s嘴i礙d像e諷n暗t扁O宋f壯f蛇i弊c色e4呈6信閃息錫系鵝統(tǒng)且審稈計(jì)躁與丟控器制述協(xié)饒會(huì)之（I貪S廁A疊C韻A）國艇際寺上用引陡領(lǐng)的信專息印系礦統(tǒng)舟審探計(jì)萌的恨民拍間編組觀織發(fā)風(fēng)布趨信焰息摩系簽統(tǒng)蜓審沉計(jì)古準(zhǔn)杜則唉體獎(jiǎng)系1裝6個(gè)丟標(biāo)乖準(zhǔn)3謠9個(gè)電指絲式南1應(yīng)1個(gè)闖程耳序CO高B木IT標(biāo)采準(zhǔn)I攜T準(zhǔn)掃則陡維I市T資誕源鋒維I磁T過撐程譜維標(biāo)準(zhǔn)總綱，描述IS審計(jì)師資格條件、基本規(guī)范，是制定指南和程序的依據(jù)。指南依據(jù)準(zhǔn)則制定，是準(zhǔn)則的具體化，規(guī)定審計(jì)師執(zhí)行審計(jì)業(yè)務(wù)、出具審計(jì)報(bào)告的具體指南。程序依據(jù)準(zhǔn)則和指南制定，為審計(jì)師提供一般審計(jì)業(yè)務(wù)的程序和步驟，提供工作范例。2嘗0刪2接3斯/包7站/狐1腿2I早T防D寫e悉p悲a挖r已t桂m嚷e應(yīng)n紀(jì)t以o鉛f嫂C忌N我A昨O許'糕s壤N免a歇n偏j茅i止n揚(yáng)g雖R駛e回s癢i鼓d帶e馳n包t瞎O墊f汪f企i按c綿e4線7C星O葬B噴I芝T的蜜三捷維徒體她系隨結(jié)伍構(gòu)I焰T準(zhǔn)鴉則千維集疤中膏反濁映筆了繩企睡業(yè)睜的斜戰(zhàn)踐略翼目偷標(biāo)問，泳主聰要羽從鋼質(zhì)參量鐘、出成笛本歡、化時(shí)靈間祝、淚資燦源轎利修用雷率服、滾系堅(jiān)統(tǒng)吵效偽率借、矮保弱密迎性械、鎮(zhèn)完位整副性巖、豎可遙用款性巴等巴方的面笛來貿(mào)保鋤證織信切息植的雖安準(zhǔn)全霜性扶、雖可應(yīng)靠遠(yuǎn)性鼓、澤有仙效咱性遮。I市T資遵源塵維主斯要鄰包垮括稀人慶員俱、左應(yīng)岸用嘆系蛋統(tǒng)溉、貌技木術(shù)榮、也設(shè)境備因及甲數(shù)越據(jù)蒜在胸內(nèi)喜的逐信秘息爛相駐關(guān)姿的現(xiàn)資雙源勉，梳這哄是I斑T治信理填過拜程疫的鉤主尊要暮對(duì)哥象歌。I餓T過敘程循維在I安T準(zhǔn)鋪則齊的夠指傳導(dǎo)段下執(zhí)，悶對(duì)朋信頸息噸及泊相洗關(guān)滿資膝源密進(jìn)嘩行被規(guī)厘劃對(duì)與剝處功理牛，畝從萌信苗息懼技級(jí)術(shù)掙的漸“伍計(jì)親劃擦與蠢組仆織爽（P著O）凡”博、艇“另獲異取配與柜實(shí)貌現(xiàn)添（A床I）夕”顫、松“估交就付鑒與葵支唐持蘆（D鍬S）究”稈和尿“僻監(jiān)柔督裂與排評(píng)薄估腥（M棚E）級(jí)”還這4個(gè)林方濫面期確富定毅了3析4個(gè)I賀T活榮動(dòng)宇的揮一牢般拾過限程襯；對(duì)寇每貍個(gè)隊(duì)一炕般俱過映程會(huì)分襖解危出猴詳也細(xì)盯控贈(zèng)制懶目惠標(biāo)雙，基共催計(jì)2罪1郵5個(gè)溉詳送細(xì)相控煌制覆目居標(biāo)腎。在深對(duì)袍每慎個(gè)書一陡般險(xiǎn)過晴程生分斯解糧出淹詳才細(xì)筑控宅制截目設(shè)標(biāo)永后曠，駕還潤提杠出據(jù)該誓過鋸程遺的拴管扯理銅指穴南紡并圖給裙出位成震熟會(huì)度喊模豪型耍。2槍0柳2遷3芳/災(zāi)7咐/翅1肆2I痕T法D攻e戒p撐a孤r評(píng)t鐘m花e與n艙t就o殲f盯C突N年A川O蔽'丙s妻N擋a室n軋j廁i突n士g畝R是e矩s并i響d揀e砌n惑t柔O震f貨f瓶i傷c俯e4突8CO剃B咱IT的低基夫本烘結(jié)奧構(gòu)2僻0飯2受3客/衡7鼻/小1項(xiàng)2C廚o獵p旦y贊r皇i鞏g靜h緒t毯(血C兄)播2唐0旁0菌2肝L廚i剝u賢R殖u絲式z些h項(xiàng)u旅o京C射A毒N慣J4伐9信故息種技賣術(shù)披管真控黑（I嫁T容G胞o暗v寇e辟r秋n遣a拒n蒸c裂e）信銅息最技涂術(shù)脆審忽計(jì)秘（I碰T難A蠅u戀d耀i銳t）信秘息童安臉全引（I靈n紗f挨o籠r瞧m搬a究t桐i愧o結(jié)n嚼S幻玉e劈燕c匠u環(huán)r哄i杏t闊y）信圓息鉗技術(shù)術(shù)齊的專風(fēng)魂險(xiǎn)細(xì)管香理唇（I糠T削R茄i移s妹k河M啊a沈n腔a冰g騾e頌m草e簡n辯t）信霞息撞確脅保貸（I娘n牲f置o此r運(yùn)m國a糞t手i職o善n涂A穴s然s勾u毛r鍋a島n銳c盼e）目驢前涼系負(fù)統(tǒng)久的王研隔究恐方綱向2圣0氧2瞇3撥/著7貓/盈1本2I窄T速D膏e葉p籮a頸r鉛t發(fā)m舞e防n止t戰(zhàn)o掉f苗C絲式N開A旱O鳥'朵s禁N拿a稻n浙j溉i弊n駱g武R驢e洞s架i舞d振e挺n隱t尤O早f躬f糠i唱c蘆e5渡0政港府奮責(zé)落任津署顧（G管A版O）1擦9討9鏡9年1月冤頒茂布具了《聯(lián)秩邦右信據(jù)息燙系替統(tǒng)置控貍制記審都計(jì)副手葬冊—消—卷I財(cái)糟務(wù)終報(bào)鑄表駛審古計(jì)》一纏般紛控缸制2往0餐0姜9年2月紛頒南布宗了捧最嫩新奸版愛本奶的《聯(lián)夸邦輸信虧息牢系屋統(tǒng)溜控垃制呼審古計(jì)親手民冊》（F談I鳴S匠C浩A啦M）一剪般尾控咸制應(yīng)敬用嘩控?cái)≈?破0壁2劉3士/泄7西/究1攝2I勇T暖D飯e御p開a章r島t涉m平e距n虹t獎(jiǎng)o愧f脂C之N郵A螺O襪'哭s姓N敏a顫n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織)籠2佩0企0閣2模L史i谷u頭R稠u側(cè)z積h絕u僻o博C蘋A哈N最J6就9數(shù)學(xué)字勝化筆審行計(jì)財(cái)流青程2或0效2健3黃/搶7紋/栗1該2C陰o化p壓y急r胳i密g灰h幸t貧(耕C蘭)目2船0防0收2犬L淘i凡u翅R爬u混z鞠h諒u翠o滔C佳A姻N包J7午0數(shù)交字鍛化栽審愉計(jì)凈流倡程1市.審社前尚調(diào)堤查，啞獲嬌取衫必均要炮和亞充累分防的奪信葵息笛。提頑交糧數(shù)消據(jù)正需閣求弱說積明嚴(yán)書偽。2滑.采鑒集各數(shù)驗(yàn)據(jù)，永全賊面售掌酬握坑情覽況銅。數(shù)脖據(jù)晌下落載慎報(bào)霜告患、誘承閘諾粥書駁。3謹(jǐn).數(shù)說據(jù)計(jì)轉(zhuǎn)覺換、茶清邀理少和惡驗(yàn)鑰證擔(dān)。4朵.建英立賊審籃計(jì)意中條間叼表，劣構(gòu)泄建牌審為計(jì)善信今息閱系癢統(tǒng)關(guān)斷于棟中少間秒表所的過說說明5茅.多那維笛分緩析秘、東把旬握麻總巷體鄭，聰鎖棍定絡(luò)重茶點(diǎn)蔑。6浩.建到立鬼個(gè)剛體丸模也型租，烏內(nèi)閱外醫(yī)關(guān)策聯(lián)賠，潔對(duì)稻比勻分怠析振，礎(chǔ)篩啟選燃線幸索編。形影成冊數(shù)垂據(jù)盯分縣析玻報(bào)昂告句。7箱.延色伸霉落貼實(shí)塔，姑審喪計(jì)緊取虛證笑。審蹲計(jì)進(jìn)現(xiàn)刪場綢數(shù)矩字昨化，織對(duì)癥流故程擾進(jìn)修行容管仗理返再回按律照塑七熟步墓流劣程飯開猛展蹲企保業(yè)語審州計(jì)—拉—審段前棄調(diào)導(dǎo)查災(zāi)，揭獲桂取貿(mào)充邁分禮必槽要任的撞信殲息調(diào)炒查杜的麥主澡要島內(nèi)蠶容卻：1、疏被封審裹計(jì)皮單磨位戶組它織甚結(jié)紗構(gòu)跑、彈管做理瓦體經(jīng)制陸和獲業(yè)隊(duì)務(wù)槽流防程什。2、呼信攻息耳系饑統(tǒng)貨建鞋設(shè)救、赤管讀理忌、藍(lán)使挖用暮總鍛體筑情絹況航，詳并尿重鴉點(diǎn)撒關(guān)撒注浸財(cái)糟務(wù)