審計(jì)基礎(chǔ)與實(shí)務(wù)教材

徐運(yùn)平二零零九年九月審計(jì)基礎(chǔ)與實(shí)務(wù)一炸、月課普程代性蜻質(zhì)…嘆…查…誘…是勇什跡么靜？二倍、寬課斑程化內(nèi)塘容…歇…姥…米…學(xué)輪什口么爐？三牢、熟學(xué)杠習(xí)拿方錫法…判…獅…汽…怎高么拋學(xué)走？四答、初學(xué)籃習(xí)候要遞求…惹…物…漏…態(tài)丸度五呆、午成蠅績恥考地核…租…石…詢…目滾標(biāo)審務(wù)計(jì)達(dá)基看礎(chǔ)州與弟實(shí)盾務(wù)《禽審椅計(jì)女基撤礎(chǔ)煉與餓實(shí)浪務(wù)森》課著程恢是皺以雀被書審碌單紙位奶的務(wù)財(cái)圍政下財(cái)勿務(wù)獎(jiǎng)收系支腎及啞有醫(yī)關(guān)逮的雷經(jīng)聾濟(jì)泥活叛動(dòng)莊為株對(duì)瓶象證，序?qū)τH其仍真章實(shí)呀性惰、遠(yuǎn)合猛法叫性郵和念效困益背性斑進(jìn)轟行屑審劉查表與堆鑒咬證節(jié)，當(dāng)并察評(píng)辛價(jià)谷經(jīng)岔濟(jì)無責(zé)具任學(xué)的赤一羅門丹專巴業(yè)趨課配，殖是可高帖職霸財(cái)向務(wù)寒會(huì)椒計(jì)論專禮業(yè)們及贏相完關(guān)它專味業(yè)竟的主臟要稱專玻業(yè)蝦課周程繁之觀一。其愉主賄要禿任違務(wù)礙：通線過衫教愿學(xué)陡使柿學(xué)盟生了椒解審響計(jì)唯的賣對(duì)蚊象燃、話職派能螞、夠作浴用沸、舌任格務(wù)愁，熟學(xué)悉審導(dǎo)計(jì)父的住方浪法制與銅程肥序甘，掌河握資筋產(chǎn)蠢、兇負(fù)招債百等劣業(yè)泛務(wù)改審輸計(jì)辱的穗基柔本昂理翅論仔和章審餐計(jì)桃的馬技欺術(shù)帳方偷法判。神通艦過久實(shí)失訓(xùn)硬和是練算習(xí)熄，教使房誠學(xué)搶生崗具仁備場(chǎng)相冊(cè)應(yīng)抖專載業(yè)掌技獻(xiàn)能思，歇為虧今攪后罪走負(fù)向表社灣會(huì)岸，夸從窄事親審遭計(jì)冊(cè)工笛作俘奠雪定擴(kuò)良戶好保的闊基嫩礎(chǔ)酒。課另程水性毯質(zhì)是迎什憤么伐？本待課庫程摸主名要嗎教耳學(xué)訓(xùn)內(nèi)戀容賊由審怖計(jì)瘋基屋本銹理駛論與審武計(jì)磚實(shí)計(jì)務(wù)兩予部刺分笛構(gòu)趙成浮。審猾計(jì)密基車本諸理聽論蔬部耍分堆（足1哪—范6冤，賓1蓬2作章不），能包點(diǎn)括怎審許計(jì)聚組左織尋體啞系拼，潮審迎計(jì)叔的問分儀類考、拆方舉法多與針程感序顆，棄審素計(jì)徒證刃據(jù)五與僵審顯計(jì)搶工披作射底碌稿匆，蹲獨(dú)哀立非審損計(jì)悼準(zhǔn)資則待，梅內(nèi)戀部漆控甜制憶評(píng)鳥審蟻及訪審遙計(jì)賞報(bào)幅告賴等著。審槍計(jì)至實(shí)湖務(wù)桌部辱分畝（柄7忌—南1招1仇，扯1植3具章陽），滑包語括塊資散產(chǎn)侄、昏負(fù)糟債行與掌所巾有喝者晝權(quán)癥益膊的疊審澆計(jì)頑，依收交入付、米成桑本柱與付費(fèi)全用邁的椅審麗計(jì)肥，膜利膠潤催與質(zhì)利啟潤呢分乖配遲審啄計(jì)屋等控。附歡：忘目行錄課附程額內(nèi)扶容學(xué)統(tǒng)什難么鍬？目綢錄序號(hào)內(nèi)容課時(shí)理論實(shí)

訓(xùn)合計(jì)1

第一章總論662第二章審計(jì)組織與審計(jì)人員223第三章審計(jì)準(zhǔn)則與審計(jì)程序664第四章審計(jì)的分類和方法665第五章審計(jì)證據(jù)與審計(jì)工作底稿666第六章內(nèi)部控制制度及其評(píng)審4267第七章資產(chǎn)的審計(jì)64108第八章負(fù)債的審計(jì)4269第九章所有者權(quán)益的審計(jì)22410第十章收入、成本與費(fèi)用的審計(jì)42611第十一章利潤及利潤分配的審計(jì)42612第十二章審計(jì)報(bào)告與管理建議書4613第十三章計(jì)算機(jī)審計(jì)26合計(jì)561672學(xué)索習(xí)辱方哈法課火堂判理波論攪學(xué)袋習(xí)疤：學(xué)蜜習(xí)謹(jǐn)審企計(jì)餡相對(duì)關(guān)蘿的壩基征礎(chǔ)逢知京識(shí)另，柔審盡計(jì)拔的邀方浸法糟，輝程躲序冒。模尤擬中實(shí)貼訓(xùn)彼：具腳體墓練倦習(xí)訊審扒計(jì)晚方匙法呀、守程乒序進(jìn)，鴨掌怪握趣審講計(jì)書的緣瑞基輝本隆技丑能妹。課龜外犁閱詞讀樓：關(guān)魔注歌審續(xù)計(jì)派的召最睡新吧發(fā)貨展貍動(dòng)挖向填，述從橫真巴實(shí)漂的存審軌計(jì)奮事忍例增中領(lǐng)總會(huì)崗審鎮(zhèn)計(jì)切基瓶本秧方初法貓的細(xì)運(yùn)插用驕。附耽：課位外唇閱易讀非參債考飄網(wǎng)剩站怎峰么窮學(xué)分？課咳外域閱她讀聞參?？计ぞW(wǎng)爛站基睛本避要旗求保章證乳出附勤芝率葉，筐不煙無夾故羊曠歪課鬧。上甚課牽認(rèn)穩(wěn)真寨聽奏講皺，賭積慰極善參四加亮討農(nóng)論狂。獨(dú)應(yīng)立測(cè)完摔成買個(gè)屑人私作疤業(yè)膝，矮協(xié)扎作壓完統(tǒng)成傲小簽組拆作帖業(yè)舍。誠浮實(shí)困、膽嚴(yán)框謹(jǐn)失，院考晶試喪不閑作畫弊蘭。成小績閉評(píng)懇定序號(hào)考核方式分值比重說明1小組作業(yè)10％書面報(bào)告、PPT、口頭匯報(bào)2平時(shí)表現(xiàn)10％出勤5％，課堂表現(xiàn)5％，＋X3個(gè)人作業(yè)10％課外4期末考試70％筆試、系考5合計(jì)100％成虹立譜于霧1果7濃1縱0滿年灑的礦英統(tǒng)國悄南四海唇公伐司勺，急歷侵經(jīng)屆1耗0攻年思慘槳淡預(yù)經(jīng)犯營肚后年，缸公給司材董冬事混會(huì)貝決懲定狗采井取社欺耳騙腳等過手理法排，茂使忍其主股轉(zhuǎn)票匆達(dá)號(hào)到池預(yù)怨期堆價(jià)即格鼻。立在且大重量遍散坐布摟“叨年腫底御將畫有局大圍量牌利徐潤役可她實(shí)邁現(xiàn)梨，周預(yù)握計(jì)評(píng)1矮7洞2回0取年挨圣惜誕爭(zhēng)節(jié)左可陳按欠面說值跑6箏0遮%淋支煎付亦股車?yán)备?jìng)等清謠蒜言奮后巨，刊該間公銜司普股錯(cuò)票月價(jià)喊格識(shí)從差1高7抓1祖9歐年彎的1逃1判4盒英指鎊，節(jié)上媽升姥到敲了公1朝7受2使0草年新3而月廳的3仰0寇0曲英騰鎊包以玩上，幕1昨7可2糞0勸年鉛7互月脆再廣度踐上岡升傲到1莫0壩5葡0團(tuán)英婦鎊。釣在勺當(dāng)謎時(shí)撐的巖英極國煉，塔一呀場(chǎng)啊全汽國喪性慨的投零機(jī)幫熱老潮也染由宮此境爆納發(fā)甩，決無某論啟是新郵成猜立的判股者份命公劃司您還在是原寨有廢的股程份促公泄司佩，恥全叢部激成爐了塌投校機(jī)系的暫對(duì)狐象形。引織導(dǎo)拐案眼例隨劍著卷1孩7農(nóng)2居0弱年陽英杰國播國州會(huì)制通奧過公的《小泡司沫布公倒司芝取尼締越法止》的烘實(shí)宣施家，倍英蜂國逐開附始黃制腫止礎(chǔ)各出類道泡性沫呢公崖司蹄的請(qǐng)膨偏脹鍋。物許順多短公歷司講紛括紛毒破腿產(chǎn)周、龍解周散響，我投攔機(jī)服熱典潮振迅治速嚷冷困卻度，耐南碼海占公鴿司詳?shù)脑旃闪陜r(jià)野也廈一授落麗千炊丈舟。降英舅國惰政饒府盼開衣始挑對(duì)聾南蔽海傾公躁司民資搞產(chǎn)胖進(jìn)廳行下清光理統(tǒng)，襪爾畏后牢南粱海喬公癢司阿宣博布尊破綿產(chǎn)興?；螖?shù)周以竹萬申計(jì)仗的煌股信東瘋和尺債漏權(quán)焦人幅從牌神退話盒般葉的笑美統(tǒng)夢(mèng)匯中烘醒常來粉，圾他趕們算蒙盟受施了麻巨討大壞的輔損斬失堵，饒股規(guī)東桿和褲債屯權(quán)超人缺向送英罰國四議臭會(huì)強(qiáng)提劇出冒嚴(yán)國懲組欺流詐探者遠(yuǎn)并夠給臺(tái)予炭賠震償谷損株失先的抄要往求搭。怪英屬國堅(jiān)議哄會(huì)掃為妨此求成段立麗了校特掌別重委地員墳會(huì)繪，信并銜聘私請(qǐng)炒了殺一阻位資捐深花的依會(huì)她計(jì)查瘋爾板斯這·交斯庸內(nèi)叔爾審疫核炸該肺公遞司宏的棵賬學(xué)簿適。值通單過塞審蛛核氏，嗚指沒出暫了粗南政海圣公倚司惱存倦在蜂重柜大輔舞物弊凳行躍為窮和孩會(huì)煙計(jì)絡(luò)記滑錄宅嚴(yán)俯重基失哭實(shí)抽等克問陡題賴，接據(jù)寺此撐查垮處簡了延該切公舍司絲式的廳主憤要鋤負(fù)債責(zé)匆人塑。燭于烏是撤，蜻審愉核懸該她公扒司慘賬態(tài)簿艘的墓人脂開緊創(chuàng)安了世辰界唇注棵冊(cè)棋會(huì)磚計(jì)餅師每的很先冰河，寶注普冊(cè)葡會(huì)笑計(jì)密師電審忽計(jì)歌由蓮此勵(lì)在英鴉國拉瓣開棉了佳序櫻幕排。引追導(dǎo)訂案閥例如撞果陰建意立設(shè)了循審澆計(jì)票機(jī)蒜制殼，毛像膨南盟海豪公斑司主一槍樣濾的涼經(jīng)擊營喇者徐，顫是侄否慌還覆可冒以呼為薪所掙欲塘為涌，壩損厚害品投扇資偶者斥利蒸益撇？討論題引中導(dǎo)窄案耕例第絞一釀?wù)路€(wěn)總愁論審拘計(jì)揉的圣產(chǎn)浸生服與罰發(fā)找展第頃一氏節(jié)審言計(jì)主的報(bào)概窗念風(fēng)與囑特狂點(diǎn)第倚二宇節(jié)審集計(jì)銷的疤職服能尸與磁作匯用第舉三哪節(jié)審腫計(jì)錘的室對(duì)利象挽和列目全標(biāo)第筍四播節(jié)通抄過拒本吩章價(jià)學(xué)牌習(xí)眾，了滑解中煮外鑰審霞計(jì)寨的俊產(chǎn)盈生他與館發(fā)哪展琴，熟遠(yuǎn)悉審播計(jì)葉的服職苗能闖和蓋作辭用杰，掌深握審背計(jì)維的元基難本貿(mào)概館念蛙、咸審愚計(jì)益的尺對(duì)抓象魔與文目旦標(biāo)古，續(xù)為栽以卸后起各捆章柄的省學(xué)篩習(xí)模打繁下邀基戲礎(chǔ)絡(luò)。第恭一轎章要總沙論學(xué)梢習(xí)何目默的里與得要討求審鉗計(jì)始的伙概畝念問、傾特舍點(diǎn)審杏計(jì)度的蛛對(duì)煙象審剛計(jì)毛的糞目蛾標(biāo)第兆一竹章右總蛇論重拜難盞點(diǎn)牧問肅題第約一喉章底總席論第嚷一葵節(jié)娘審不計(jì)右的不產(chǎn)蘭生姻與留發(fā)趟展一際、零我宮國沙審?fù)胗?jì)讓的宇產(chǎn)肌生殘與拐發(fā)哥展我既國南審搬計(jì)悄的反產(chǎn)悉生我查國拼審罷計(jì)難的抓發(fā)霜展二疾、籠外氧國宵審扁計(jì)屬的杏產(chǎn)膏生作與帳發(fā)箱展外獅國占審娘計(jì)找的攪產(chǎn)吐生外悶國稼審碌計(jì)雅的捐發(fā)絹展21121訓(xùn)、旗我盲國果審曉計(jì)艦的行產(chǎn)戲生第廈一泄章蛇總霉論大奴隸主親按信專人檢葡查委托委派（聘請(qǐng)）早坑期相的審酬計(jì)孟行早為發(fā)現(xiàn)遺失賬簿、丟失財(cái)物就要治罪早香期紡的審漂計(jì)體思眼想1割、西匙周糞初譜期…初輸步缺形袋成洲階艙段2儲(chǔ)、秦之漢穿時(shí)遭期…審份計(jì)跡確北立女階艙段3咐、隋懼唐目至員宋…日兆臻柿健麗全坡階射段4磚、元澤明勁清……停街滯焰不稿前識(shí)階利段5倉、中鄰華虎民博國…演奇進(jìn)教階糠段6他、新珠中造國……振貍興及階滋段第西一家章蝴總鐘論《傾周秧禮.天噸官筍宰叔夫》極記隨載終“賄考天百份官掩之禁治屯，乘其棟財(cái)見用孝之凈出孝入扔”絹，盜“宰上捐計(jì)鄉(xiāng)豐制南度即”辱是救制釋度挨的被雛具形“市御厲史烈大域夫掙”楊、鐵“請(qǐng)上貸計(jì)低律飽”慢審交計(jì)端與法聯(lián)道系隋距唐蘇“辦比磚部斤”抽劃此歸容刑捧部應(yīng)，額由樹行享政止變位為剃司朱法明；駱?biāo)斡纬涸O(shè)漂置浙“審危計(jì)院最”狗，友第問一昌次糠出林現(xiàn)棕。審稠計(jì)覽工戲作衰迫退1莖9蔽1園8惠.亞6露我皂國涂第沸一叮家撓民彈間褲審朱計(jì)莊組抄織碧—裳—正對(duì)則會(huì)戲計(jì)縱師憂事橡務(wù)緒所縱（鑒謝殘霖昂）1程9蓮9爹5誰年顯施喬行想的脂《括中執(zhí)華數(shù)人猛民火共談和徹國致審師計(jì)煮法傍》壓標(biāo)泳志年我辭國扛審敞計(jì)番進(jìn)住入道新凍的白發(fā)轉(zhuǎn)展遷階貿(mào)段頸。2勉、座我棒國粉審說計(jì)豪的那發(fā)橋展罵—楊—廈六嗽個(gè)遭階讓段政計(jì)府審掩計(jì)第癥一妥章劇總欣論附選：稀我脊國腥注姜冊(cè)騎會(huì)秀計(jì)樓師頑審互計(jì)身的喝發(fā)測(cè)展鳳歷叨程1雷9參1施8系年喉—色1臂9厲4辰9泥年換1繼0棉月1辛9佳4膛9折年每1炭0脅月群—屋1符9癢8跟0酬年1橡9槽8躁0識(shí)年綱1儲(chǔ)2駐月捷—恩1耳9腿8抖6繪年1娘9梢8延6辜年舞—雷1棗9狡9核3擺年1滾9衰9搭4臘年釘1服月香至靠今萌漆芽紀(jì)創(chuàng)立乘階鄙段萎點(diǎn)縮者中斷蜜階叢段穩(wěn)提定扇發(fā)展槐階核段恢防復(fù)稅重建禍階權(quán)段規(guī)觀范揉調(diào)整根階既段民合間審壓計(jì)1呼、怨外捆國膊審疾計(jì)莊的偉產(chǎn)澇生公針元幸5出年塌，鮮古盯羅選馬欺皇蝴帝癥奧廁古宅斯工都苦下怎令恭編否制至國利家存預(yù)帽算甘，起并晚派索人再審砍查答賬滔目震。外陳國母審華計(jì)駐的抽起臨源第末一齒章鳥總需論第邪一煩章群總鋪論2惹、肢外摩國礦審宿計(jì)阻的草發(fā)鮮展1缸8束8貌6胸年范：美熔國牌第醫(yī)一救個(gè)移公錫證估會(huì)察計(jì)值師劍協(xié)偷會(huì)1渡8剝5董3袍年：極英窮國玩蘇場(chǎng)格乘蘭觀的艱愛扎丁江堡戲會(huì)編計(jì)甲師呢協(xié)蹦會(huì)第逗一剩次渠世眼界暴大浙戰(zhàn)削后：井靜星態(tài)汽審誰計(jì)懲到嘗動(dòng)堆態(tài)課審氧計(jì)當(dāng)崗今：計(jì)別算阿機(jī)吐審蠟計(jì)第貿(mào)二袋次艱世眨界絡(luò)大睡戰(zhàn)爪以投后：鍛管赤理鵲(叼效資益娛)棕審慢計(jì)（2）13世紀(jì)至14世紀(jì)：股份公司出現(xiàn)，早期的民間審計(jì)（1）（3）（4）（5）（6）審世計(jì)吳產(chǎn)慮生治的內(nèi)客啊觀撇基件礎(chǔ)財(cái)翻產(chǎn)滾所溉有鋼者櫻的所誘有翅權(quán)與撒管態(tài)理煉者城的經(jīng)劇營敏管斬理怠權(quán)的毀分符離述，受勝托宣經(jīng)仰濟(jì)秩責(zé)叼任宜關(guān)渴系的柴出旋現(xiàn)址，充是構(gòu)審曠計(jì)義產(chǎn)及生邪的邁客視觀昂基有礎(chǔ)民。審宴計(jì)廣產(chǎn)薄生初的呢社脾會(huì)佳基厲礎(chǔ)①嚴(yán)在堆奴庫隸毀社哀會(huì)牧和戲封錘建滲社屯會(huì)拘中泄，耀審削計(jì)務(wù)的諸最謊初稀形叉態(tài)販?zhǔn)菭蓿亨]官赤廳免審窩計(jì)退即國乞家今審毅計(jì)。②驕在導(dǎo)資屆本配主墾義炊社綢會(huì)線中碰，尸審海計(jì)遼的牧形妻態(tài)遲是候：民變間酸審圓計(jì)。③鞠1斥9沙世漁紀(jì)勇末鑒2申0汪世債紀(jì)倦初栗，押隨第著績資雹本球主拖義贊經(jīng)允濟(jì)演的只發(fā)田展或，靠在斷政陣府舅內(nèi)席部圈實(shí)哀行母中梅央棕、涂地圖方泄各爸級(jí)豆政禾府帝的寒分頂層扇管模理領(lǐng)時(shí)魚所飄形本成稼的領(lǐng)審?fù)嬗?jì)移形叛態(tài)懂是戲：內(nèi)全部博審根計(jì)。我騙國凡的券政倆府旺審吃計(jì)齊早柔于鏡西挽方燈，撕但已民融間拆審熟計(jì)耽落錢后使于愛西仿方祥！第系一床章綁總臟論小委結(jié)第霸一畝章刷總愉論審持計(jì)裳產(chǎn)做生激的朋原餓因生吊產(chǎn)蓋力歉的顯發(fā)練展兩憶權(quán)摸分已離（遺受促托驅(qū)經(jīng)螺濟(jì)獸責(zé)邊任圾）經(jīng)膠濟(jì)向監(jiān)碌督審物計(jì)麻的滅發(fā)械展政察府孫審拋計(jì)內(nèi)禽部鄙審駛計(jì)民宿間炸審及計(jì)審蒸計(jì)蓋產(chǎn)露生經(jīng)廢濟(jì)輸責(zé)活任傳關(guān)概系載深占化第寇一待章嚼總坐論第飼二驚節(jié)百審此計(jì)冠的榆概矮念副與客特背點(diǎn)一施、耍審歉計(jì)第的捐概釘念審壇計(jì)牛的紙概構(gòu)念審回計(jì)針要湊素濟(jì)及專關(guān)鄭系二邀、貴審襪計(jì)吩的貝特砍點(diǎn)獨(dú)義立項(xiàng)性公御正鉛性權(quán)梁威么性121231、關(guān)審浩計(jì)恭的殘概堂念審怒計(jì)次是始由埋專頂職帆機(jī)偽構(gòu)宵和往人稼員武，仙依花法啦對(duì)管被迷審欄單孕位辜的披財(cái)秩政誦、討財(cái)錯(cuò)務(wù)窮收策支政及稅其毛有發(fā)關(guān)夕經(jīng)攀濟(jì)馬活息動(dòng)呼的濕真塵實(shí)斤性挨、泉合開法覆性羽和待效兔益應(yīng)性謊進(jìn)竿行蓋審爪查垃，昆評(píng)究價(jià)確經(jīng)喇濟(jì)乞責(zé)軋任誤，辛用食以距維齒護(hù)徐財(cái)役經(jīng)槽法拖紀(jì)左，哨改軟善用經(jīng)腫營襯管渾理?xiàng)?，勁提倦高轉(zhuǎn)經(jīng)蚊濟(jì)秒效之益允，縮慧促龍進(jìn)蹲宏殖觀浪調(diào)堂控桿的獨(dú)延立慨性經(jīng)爛濟(jì)煩監(jiān)奴督盼活胳動(dòng)罰。第雹一景章潔總條論審阿計(jì)脂的讀概扎念么內(nèi)表涵蓋豐懲富稼，餐揭謀示陣了鬧以概下劉七奇項(xiàng)場(chǎng)內(nèi)逮容昏：①辯審甩計(jì)刪的慰主屠體驗(yàn)：專寸職消機(jī)滔構(gòu)只和腳人漫員蘭；②忽審鏡計(jì)截的唉客衛(wèi)體喬：被雜審攤計(jì)滅單斤位萬；③策審板計(jì)嘆的蝴對(duì)態(tài)象廟：被塵審爸計(jì)脹單且位搖的貞財(cái)茫政朋、貝財(cái)娃務(wù)慚收這支倍及內(nèi)有解關(guān)讀的宰經(jīng)挎濟(jì)傍活四動(dòng)滿；④在審援計(jì)其的鍋目治的癢：判肥斷乏是覺否槳符響合徐三蕩性抬要詳求⑤液審古計(jì)盼的各職麥能仇：評(píng)照價(jià)嘩經(jīng)蹦濟(jì)鼻責(zé)倒任⑥年審裹計(jì)敞的蠶作及用茫：維喪護(hù)疼財(cái)綢經(jīng)酬法園紀(jì)汗，臣改停善憂經(jīng)醉營傳管臺(tái)理⑦巷審司計(jì)綿的嫁本利質(zhì)嫁：獨(dú)芽立它性的經(jīng)秧濟(jì)罪監(jiān)丘督鹿活魂動(dòng)第專一米章句總碰論審檔計(jì)份是句獨(dú)蕩立月檢撇查稠會(huì)擾計(jì)另賬恐目桃,傳監(jiān)啟督露財(cái)連政宅、館財(cái)室務(wù)蔥收獸支斃真燭實(shí)珠、壘合壟法散、盈效欣益犁的幣行董為擋。第洗一凱章膏總座論簡所明竟審腳計(jì)幟定鵝義9痰5銳年刮全脂國狂審意計(jì)殘定筆義命研蔥討搞會(huì)第屈一卡章里總下論審摘計(jì)擴(kuò)主頃體（怪審曬計(jì)繡人滅）審惹計(jì)廊授牙權(quán)胃人(填審彼計(jì)驚委憶托伙人鞋)審任計(jì)齡客框體（混被融審飄計(jì)面人掛）2拒、失審邊計(jì)殺要鏟素殺的與構(gòu)存成鋼及奔三計(jì)者續(xù)關(guān)欠系審擔(dān)計(jì)匆關(guān)債系經(jīng)輕濟(jì)托責(zé)乳任強(qiáng)關(guān)眨系委守托渾關(guān)柳系《肉審折計(jì)途法似》夢(mèng)中鴉規(guī)舉定揉：寫“詠審竊計(jì)森機(jī)椒關(guān)拜依或照體法古律涉規(guī)棗定獨(dú)困立行妻使撇審郊計(jì)炎監(jiān)昏督棒權(quán)慮，浸不棵受罪其臘他扣行莊政火機(jī)喉關(guān)煎、喚社漸會(huì)塵團(tuán)技體嗚和芬個(gè)抖人善的慰干郵涉渣。版”—芽—直審延計(jì)著的愚本堆質(zhì)驕特妻性獨(dú)僚立挨性實(shí)排質(zhì)歐上胞的倚獨(dú)驅(qū)立形渣式器上冊(cè)的滋獨(dú)蔬立具開體繼要彈求馳：組盞織父獨(dú)脊立經(jīng)沃濟(jì)臥獨(dú)削立工靠作掩獨(dú)全立第欠一胡章衰總托論第駱一態(tài)章駁總存論公明正糠性—姓—厲反燒映田了購審肯計(jì)胳工轎作閃的適基葛本祖要叢求公駛正恐性窯與模獨(dú)來立哪性撥密思切痕相披關(guān)旬，扒沒像有我獨(dú)匆立近性巴應(yīng)鴉沒地有遞公泄正階性樂。審煤計(jì)縱人勾員定站束在咬第南三屯者絨的券立宮場(chǎng)寺上口進(jìn)書行及審襪計(jì)投，?？蓹C(jī)做鍬出僅公哪正破的槍評(píng)刪價(jià)舍。公移正嚇性的信表割現(xiàn)與引獨(dú)辦立咸性統(tǒng)關(guān)何系權(quán)匠威槳性—牌—彎與薯公只正企性香相擁聯(lián)筍系沒挑有梯公陰正淋性支就排沒騙有濁權(quán)爸威瓶性職！具芹體餐表饒現(xiàn)冠：審嘗計(jì)叫監(jiān)勾督西具欺有棗一遲定沿的吐法著律些地斧位溜。審孔計(jì)取人陸員蘭依宰法牙審煤計(jì)炒，亂被換審東計(jì)央人汪員偽不自得蕩拒槳絕嶄。審借計(jì)廉結(jié)逝論朽和竊決迎定懸具漂有鑼法童律弓效呼力期，扔被碰審板計(jì)菠人每必夾須粥執(zhí)輸行。第假一鐘章滿總漲論第仰一描章廢總算論一擋、咐審刷計(jì)借的擠職飼能經(jīng)資濟(jì)傭監(jiān)剃督經(jīng)鈴濟(jì)溉鑒母證經(jīng)掛濟(jì)另評(píng)屠價(jià)二卸、猜審聞?dòng)?jì)雹的啟作爪用防逗護(hù)銀性容作刮用建尺設(shè)夠性跟作冷用12123第翠三職節(jié)塔審慨計(jì)菜的艦職良能卸與寬作胡用審錫計(jì)寶職庭能實(shí)逼現(xiàn)爬后哀的癢效想果即基為適審煙計(jì)勾作鍬用—回—是脊審鵲計(jì)褲最斬基錫本壯的因職牛能第焰一脖章襪總建論經(jīng)煌濟(jì)梳監(jiān)減督是康指薯通陜過輸審枝計(jì)拿，孕可堤以芳監(jiān)舌察風(fēng)和某督咱促借被兆審例計(jì)龍人智的攻經(jīng)病濟(jì)天活罰動(dòng)快，分使抖之搭在饅規(guī)教定北的偶范晶圍拒內(nèi)芽沿若著授正求常躺的子軌旗道豬健粘康無運(yùn)辯行限；緞檢吩查帳受優(yōu)托展經(jīng)競(jìng)濟(jì)魯責(zé)哥任沿人樓忠規(guī)實(shí)別履捷行徑經(jīng)濤濟(jì)匪責(zé)夢(mèng)任艱情夢(mèng)況勝，明借憤以塊揭先露饅違遮法泡違丑紀(jì)睬行賤為煎，露制須止槐損陣失薪浪將費(fèi)攪，之查駝明痰錯(cuò)技誤帽弊呢端尸，奏判孩斷格管釣理委缺水陷驢，擇進(jìn)啞而可追亡究犬經(jīng)饑濟(jì)芹責(zé)竟任兩。實(shí)左務(wù)五中：審制計(jì)渠機(jī)柿關(guān)脹和溉審演計(jì)鄉(xiāng)豐人訂員敘從殊依豪法錢檢遇查黨到采依丘法辣評(píng)濱價(jià)扮，最從磨依住法角作者出王審艱計(jì)盈處鉛理露處泉罰論決恨定盤到端督辟促叮決勵(lì)定奪執(zhí)電行就灰體禿現(xiàn)憲了恢審時(shí)計(jì)蝦的喉經(jīng)鉗濟(jì)務(wù)監(jiān)趨督懇職命能絡(luò)?！_—是部指肺審傻計(jì)夢(mèng)人寄對(duì)日被朱審厲計(jì)皂單虧位芳的哥會(huì)奸計(jì)兇報(bào)遇表邁及生其老他智經(jīng)笨濟(jì)穗資桂料糕進(jìn)赴生獻(xiàn)檢閥查蹦和熊驗(yàn)籍證斬，斤確款定這其勝財(cái)濱務(wù)皇狀器況宜和住經(jīng)怖營陪成螞果府的倆真死實(shí)伐性爬、貓公貌允圍性過、跌合漫法吃性碌，勸并爐出革具焰證材明化性違審平計(jì)暮報(bào)蹤蝶告磚，紗為萌審當(dāng)計(jì)君授向權(quán)剝?nèi)四够蚍盼瘞磐歇M人興提貼供妖確晨切蟲的伴信己息窯，墳以園取猴信匠于疼社窗會(huì)外公首眾桐。第那一揭章儉總扎論經(jīng)怖濟(jì)基監(jiān)剃證實(shí)堅(jiān)務(wù)盯中：注逆冊(cè)策會(huì)貧計(jì)榮師捎接凳受游委挽托電通圈過溪財(cái)燭務(wù)鎮(zhèn)報(bào)始表宮審仆計(jì)浴出糊具著的肝審椒計(jì)耗報(bào)巖告就別體遙現(xiàn)彼了膛審躺計(jì)胡的型經(jīng)物濟(jì)巧監(jiān)壯證求職孩能董?！墙灾府?dāng)審委計(jì)榜人唇員稿對(duì)價(jià)被召審斧應(yīng)筍計(jì)蘆人球的露經(jīng)初濟(jì)側(cè)資早料施及精經(jīng)枕濟(jì)待活謙動(dòng)繪進(jìn)蒼行獅審臉查河，檢并撐依粱據(jù)和相換應(yīng)撿的皂標(biāo)虛準(zhǔn)洪對(duì)幅所樓查茫明盤的原事笨實(shí)勺作云出乘分聾析稻判悔斷污，嘉肯劍定像成山績罪，工揭改露群矛慕盾墓，許總汗結(jié)希經(jīng)扯驗(yàn)扶，門從化而消改房誠善即經(jīng)綢營起管應(yīng)理可，壩尋漁求逼提游高恢效筍率毯和塔效淡益狠的午途刻徑品。第匆一抽章潮總損論經(jīng)貝濟(jì)拋評(píng)煩價(jià)實(shí)勻務(wù)殿中：經(jīng)感濟(jì)薄效金益雅審綱計(jì)就薦體臨現(xiàn)維了燒審英計(jì)美的察經(jīng)對(duì)濟(jì)梅評(píng)拼價(jià)宮職蹈能屋。建委設(shè)夸性診作尺用亦趁稱徒為堡促崇進(jìn)某作凝用對(duì)旨被摸審告計(jì)帖單雖位冤的經(jīng)哭營寶管叢理緒進(jìn)巷行怠評(píng)價(jià)柴，揭對(duì)班薄虎弱潛環(huán)紙節(jié)提宏出勁改弱進(jìn)妖意得見詞。審寬計(jì)襪的催作攤用是恥指縣在分審無計(jì)粒實(shí)普踐吵中默履鄙行映審越計(jì)腳職逝能堂所仇產(chǎn)罵生歲的信客育觀頃影捏響禽和拜實(shí)袋際恒效漲果紅。由叨審翁計(jì)限職略能摟所找決鄙定潛，梯受陵主只客判觀秋因墳素歸的去制費(fèi)約升和君影監(jiān)響油！防笛護(hù)相性豬作且用亦凈稱跪?yàn)樾灾撇鸺s專作念用維繞護(hù)情、塵保印護(hù)保范證騙、禁保家障等謀作頁用泰。第芳一青章亮總擱論李避金寺華慕：誘中斧國碗審特計(jì)續(xù)機(jī)你關(guān)棟是加懲勁治情腐鳴敗限的還重牲要版力科量審徹計(jì)聽風(fēng)躍暴燃席費(fèi)卷畢長肥江號(hào)淮帆河或?qū)徦斡?jì)薪風(fēng)步暴惰刮包向唉省敢部慌級(jí)啞官頌員今恰年脖反鄉(xiāng)豐腐勁重槐要該舉僵措需之斜一芹的商省斜部律級(jí)濾高史官女經(jīng)近濟(jì)只責(zé)斥任乘審圖計(jì)洗試津點(diǎn)鈔已枝悄特然淘起碎動(dòng)悅，沾目蔥前童幾腿位默掌竊控粗大漢型傅國灰企病的綠副與部犁級(jí)胃官筆員仇已牲被民納傻入喇審蹤蝶計(jì)李第賄一井批榆名口單許?；钪蓄嵮雭y五弱部冊(cè)委伴經(jīng)押濟(jì)拼責(zé)疊任尊審煉計(jì)忠工賣作境第揮三撐次胡聯(lián)粥席岸會(huì)集議幻玉提督出啟，扣將準(zhǔn)黨雕、蒸政某領(lǐng)墾導(dǎo)聲干睬部加經(jīng)恒濟(jì)陡責(zé)起任謝審罩計(jì)艘的誰范斷圍郊擴(kuò)比大啦到壇地箭廳慘級(jí)誦，鋸報(bào)貿(mào)經(jīng)汪黨舌中名央律批興準(zhǔn)再后窄，理從灰2牛0刑0券5雹年塑起掠執(zhí)蹤蝶行襯。堤尾防雨隱絲式蔽籠工共程尺建鑄設(shè)卷情恭況填發(fā)遮現(xiàn)授，疊部孫分挺施海工換單廁位葉買峰通壟建拉設(shè)哨和員監(jiān)素理踐單筍位蜘，便采野取船各澇種具手擋段璃弄擾虛糊作創(chuàng)假酸，懂偷示工年減約料靜，降水俱下秒護(hù)客岸盲拋抗石模少騾拋禿多增計(jì)喉，默水望上雷護(hù)肉坡坡塊政石罩以福薄睛充壓厚判，直工戰(zhàn)程弟質(zhì)村量掠令淚人刷擔(dān)司憂竊。盡抽考查萄5舒?zhèn)€撒標(biāo)純段平發(fā)首現(xiàn)畝，確虛董報(bào)郊水淺下疼拋辣石眨量包1馬6較.剃5問4郵萬范立敬方當(dāng)米沉，五占作監(jiān)殺理活確獄認(rèn)閣拋吃石淚量缺的攜2倉0倉.紀(jì)4馬%乖，味由胳此叼多虜結(jié)簽工算程童款叔1婚0哥0服0蠻萬莫元羅，撞目確前摧部堵分悄堤灶段筑的岸枯清水應(yīng)平每臺(tái)吼已嚷經(jīng)牙崩申塌降；方抽篩查挽1伙個(gè)饞重筍點(diǎn)員險(xiǎn)艱段每發(fā)岸現(xiàn)孫，靜水油上撒塊地石梢護(hù)盞坡今工宵程去不奪合垂格祝的康標(biāo)姨段警達(dá)毀5黑0匆%席以貌上跑。腸在析該濟(jì)工捐程財(cái)建視設(shè)濟(jì)管莖理宮中峽，陜有靈關(guān)仗責(zé)灘任震人噴以傳權(quán)絡(luò)謀推私醋、和大門肆究受掠賄肝。寒此鉛案湖目夠前拴已林逮候捕織2底1唐人布。審冊(cè)計(jì)左淮賣河雷流山域著安淹徽世、作河聽南廣、錄1盟4批個(gè)皮災(zāi)運(yùn)區(qū)般縣升的書救菠災(zāi)凈資荒金享，棕發(fā)比現(xiàn)金一掏些蕩地得方籮虛販報(bào)犧套能取更、提甚析至率挪素用罵私宗分兄的純問壘題串比次較亭嚴(yán)震重介。該有班9垂個(gè)砌縣噴采沙取麻重羞報(bào)桑、架多惰報(bào)途移與民災(zāi)遷壟建范戶辭數(shù)單等渠手站法拴，惹套豎取予災(zāi)柔區(qū)料群犧眾白建觸房吃補(bǔ)鐵助餅資妹金剖.中3伏6駱億濫元等；備阜信南耳縣悟3燈個(gè)腳鄉(xiāng)搏鎮(zhèn)潑的暫1箱7芳名嶺干散部揪弄環(huán)虛晌作涼假犯，雞騙塞取則并娛私旅分驚國澆家撐蓄拌滯媽洪幟區(qū)伸運(yùn)宅用博補(bǔ)繳償速資果金劣2抽0考萬汽元茅，常嚴(yán)辰重傍侵權(quán)害袍農(nóng)森民普利清益發(fā)。第主一鏟章代總邁論第沈四祝節(jié)辦審證計(jì)撤的精對(duì)結(jié)象筑和泛目舉標(biāo)一夫、乳審銅計(jì)煩的歉對(duì)帝象二等、多審嘴計(jì)店的抖目夠標(biāo)審管計(jì)嬌目屢標(biāo)舟的非概叉念注獵冊(cè)桑會(huì)岸計(jì)槳師蛙審海計(jì)無目丙標(biāo)恨的爸發(fā)匠展內(nèi)攪部抗審倘計(jì)量目溉標(biāo)我短國脊社黑會(huì)頂審脊計(jì)規(guī)目劫標(biāo)1234審美計(jì)慮對(duì)灰象審呀計(jì)像的六客獅體審莫計(jì)造實(shí)丈體審票計(jì)朵內(nèi)裳容被款審皆計(jì)停單淘位經(jīng)軌濟(jì)種活嫩動(dòng)各謙種賽作看為使提咸供贏財(cái)溫務(wù)鏡收侄支栽，謝及濃其憑有父關(guān)撈經(jīng)慰營梯管陸理?；畛陝?dòng)冷信撫息澇載滾體培的客會(huì)圈計(jì)楊資號(hào)料愿和雹其串他虹資碧料審時(shí)計(jì)須的滑對(duì)候象播是犧一獵個(gè)醒歷戰(zhàn)史舉范膜疇竟，互隨宣著旺社爬會(huì)徹經(jīng)忽濟(jì)夢(mèng)和嫩審陜計(jì)啟目隱標(biāo)誦的邪不口斷梢發(fā)糧展訓(xùn)，蘭審鏈計(jì)磚對(duì)糾象遣也鴉在倡不梳斷飛發(fā)廁展贊！第縱一戰(zhàn)章覆總廁論審茂計(jì)保目用標(biāo)是戶審耍計(jì)風(fēng)行啦為以的啊出床發(fā)閱點(diǎn)。是脾審潤計(jì)抓人傾員配執(zhí)幕行設(shè)審搬計(jì)沈業(yè)憶務(wù)猾所輛期貴望晶達(dá)椒到蝦的境嚴(yán)地勇和泰最短終裁成閣果追。是克整蘭個(gè)缸審誰計(jì)孔工損作索的癥方臟向曲，叮一深切叉審自計(jì)丹工丈作都催是盆圍辰繞忙審稠計(jì)鑒目傻標(biāo)香來拜進(jìn)道行唯的。第假一役章摸總濕論第宣一勁章驗(yàn)總鳥論英國式的詳細(xì)（錯(cuò)弊）審計(jì)階段美國式的資產(chǎn)負(fù)債表審計(jì)階段財(cái)務(wù)報(bào)表審計(jì)及管理審計(jì)階段注罵冊(cè)船會(huì)弊計(jì)僵師拼審罷計(jì)哄目慢標(biāo)傾的福發(fā)豈展沒演茶變1撤）貫時(shí)介間五：損2有0桿世候紀(jì)原2烘0用年裳代券以炮前剩。2摸）泊形料式節(jié)：扣英監(jiān)國足的陽股述份盛制曠企枯業(yè)清。3悠）蕉特取點(diǎn)蹤蝶：飯?jiān)敼┘?xì)凡審偶查鍵會(huì)票計(jì)愿賬旦簿誓及丙相怪關(guān)辟的考資譯料勞。4筑）墻目演的度：以門查鎮(zhèn)錯(cuò)地防譯弊幫為粉目由的所。5揚(yáng)）柱審廉計(jì)威報(bào)訴告龍的巧使洪用凱者尺：蹄主棟要占是香企枯業(yè)辣的案股憑東殿。第攝一檔章辱總省論英國式的詳細(xì)（錯(cuò)弊）審計(jì)階段1柄）狠時(shí)繁間戲：萌2懶0倒世辟紀(jì)姿2團(tuán)0礦年謠代喚以飄后2毛）倉形第式隙：漫美錘國內(nèi)資杜本條市茅場(chǎng)3撿）彩特漫點(diǎn)曾：共審巨計(jì)芝方鈔法仿從頑詳群細(xì)糠審雕計(jì)社逐繭步繁過烈渡奧到傲抽凱樣槳審士計(jì)網(wǎng)。4滴）拜目軟的哄：逐快步舟轉(zhuǎn)避變否為膀通補(bǔ)過觸檢異查陵資蝕產(chǎn)文負(fù)睛債恒表濱的蔥數(shù)熄據(jù)扔來伙判彎斷側(cè)企蠻業(yè)枕信針用悔狀龜況殖。5幸）摩審尖計(jì)圈報(bào)董告身使笨用繪者拉：鏡從狀股凳東搭擴(kuò)香大奏到挽企辜業(yè)王的腰債厲權(quán)況人幟。第罪一準(zhǔn)章篇總詞論美國式的資產(chǎn)負(fù)債表審計(jì)階段1歉）袖時(shí)例間提：在2頸0掙世孝紀(jì)疤3蒸0魚年月代翼至羊今咽。2趁）朗形磁式哈：炸美匹國坐發(fā)巖達(dá)攪的都資吹本凈市倍場(chǎng)肢。3飾）崇特眼點(diǎn)報(bào)：談審愉計(jì)滾方軌法款是勒抽橋樣考審害計(jì)慮。4惹）桿目陵的森：是寶通撕過泥對(duì)布會(huì)榜計(jì)岔報(bào)帥表速的豆審怖計(jì)吊來秀發(fā)堂表伴審搏計(jì)氧意角見利，延審印計(jì)碑對(duì)鑼象刮是酒全祖部誕會(huì)虧計(jì)誦報(bào)誼表渾。5策）悉審蟻計(jì)宵報(bào)廉告描使買用臥者陡：耳擴(kuò)飛大鉗到沉社察會(huì)宣公蹤蝶眾曲。第餓一獨(dú)章觸總辯論財(cái)務(wù)報(bào)表審計(jì)及管理審計(jì)階段內(nèi)曉部拒審匪計(jì)漠目噴標(biāo)基鄰本春目種標(biāo)逮：是高對(duì)垮被鑄審像計(jì)統(tǒng)單繞位以的敢會(huì)戚計(jì)牌報(bào)凳表索及高其死他珍相吳關(guān)鑼資押料網(wǎng)的偷真叉實(shí)宣性榜、必公枯允牧性稠及儉經(jīng)兄濟(jì)狐活紅動(dòng)拳的辨合冠規(guī)撫性銅、英合潛法蕩性掩和供效幕益載性值進(jìn)墾行肌審班查蜂。根綱本釋目弦的暖：是塵確匯定祝或騙解呀除稅被灑審應(yīng)計(jì)舍單犧位厚的惱受薯托唯經(jīng)尿濟(jì)紙責(zé)假任其和斗加修強(qiáng)痕對(duì)藍(lán)被著審苗計(jì)錯(cuò)單駁位糠的薪管科理肺與蒙控或制毀。第夕一饑章境總傻論審踏計(jì)晴總銜目歪標(biāo)一遮般殘審游計(jì)授目示標(biāo)具屬體孟審迅計(jì)男目獅標(biāo)管鋪理慮當(dāng)愉局病的壤認(rèn)么定項(xiàng)鐘目晝審涼計(jì)押目立標(biāo)會(huì)閃計(jì)歲報(bào)伙表討項(xiàng)票目的朽性舍質(zhì)肝、毫特妥點(diǎn)第稈一唐章教總模論獨(dú)禍立索審蓮計(jì)柔總忠目育標(biāo)-導(dǎo)-睬-銷-撲-柜-寫對(duì)磚被砍審從計(jì)嚼單成位旋會(huì)肉計(jì)異報(bào)寺表趟的清合呀法盛性矛、幣公嚇允杯性鑼表冤示停意盡見。原餓因：甚注篇冊(cè)五會(huì)抓計(jì)傷師吼的論主輸要晚業(yè)雜務(wù)歸是抽會(huì)舅計(jì)漆報(bào)狡表色審隔計(jì)匆；沸發(fā)乳表談意覽見箱的外對(duì)淺象潛是經(jīng)會(huì)佳計(jì)敲報(bào)柏表法；鐘報(bào)回表扛使領(lǐng)用仗者將希略望否注敗冊(cè)您會(huì)乳計(jì)話師氏作死出翠鑒海證主。第矮一舅章雪總捏論合盟法哪性哲：報(bào)繩表窗的鍵編皺制房誠是掠否終符揮合祝國有家譜頒橡布?jí)Φ睦K《岸企焦業(yè)工會(huì)候計(jì)襖準(zhǔn)旬則擊》招和壇相氏關(guān)琴的胸財(cái)獵經(jīng)唯法屈規(guī)制的儉規(guī)熊定賤。公誦允節(jié)性遣：是塑否聯(lián)在所技有校重琴大唯方假面公膚允儲(chǔ)地摧反泥映貞了總被德審調(diào)計(jì)仿單胖位釋的串財(cái)豈務(wù)索狀寄況徐、儲(chǔ)經(jīng)蠢營扶成艷果箭和妙現(xiàn)眾金巾流己量帶。第群一廟章萌總醬論是菊指炒被鏡審籃計(jì)拖單乏位輔管膝理議當(dāng)吹局惕對(duì)惜其鄰會(huì)胸計(jì)猛報(bào)遠(yuǎn)表衫所柴作居的惡斷握言支或藝聲茅明枕。第課一爬章旁總疲論管絮理斃當(dāng)示局認(rèn)迅定遵的審祝計(jì)邊人彈員侵的井職部責(zé)兄就肥在添于街收拖集壁審昆計(jì)渣證付據(jù)盞來碧確斃認(rèn)貞這愧些光認(rèn)砍定括的皇合吼理挖性爬!某哲企役業(yè)喉2蜜0編0倚8爺年或的衣資技產(chǎn)賢負(fù)象責(zé)肯表塘上冰列冷示抬:刑應(yīng)氣收賽賬慨款鉗8曠0醉0牽0寇0扎0透0負(fù)元堂。兩沒項(xiàng)嗎明化示萍性貴的帝認(rèn)枯定射：應(yīng)終收坐帳塑款階客驗(yàn)觀嫁存廟在凈；三貧項(xiàng)綿暗部示天性虛的雹認(rèn)返定達(dá)：第丑一籠章榆總緒論存勿在盾或秀發(fā)莊生完焰整聲性權(quán)月利董和傭義離務(wù)估徑價(jià)鼠或頂分御攤表簽達(dá)賄與精披悶露是蹄指刺資映產(chǎn)峰負(fù)湖債表撈所礙列腦各款項(xiàng)獸要素治在法資賤產(chǎn)幼負(fù)暴債表飛日頸是洋否箱確喬實(shí)存單在撈，漏利磁潤紗表所勒列芳各練要綢素貍在會(huì)曬計(jì)聾期倘間動(dòng)是跳否確君實(shí)爛發(fā)容生赴。是核指斷管竹理微當(dāng)配局對(duì)氏應(yīng)府該賤在拜會(huì)到計(jì)報(bào)喊表密中李列咬示濃的所綱有革項(xiàng)偵目渠或攪交易停結(jié)魄果瞇是所否券按規(guī)堤定怕都啦已室列光入所頁作土的群斷軟言撿或聲罩明喬。是揭指拆管冤理蚊當(dāng)女局項(xiàng)對(duì)資兆產(chǎn)聯(lián)負(fù)轟債麻表飄日柴資產(chǎn)恥負(fù)利債煌表避所蘇報(bào)秒告的毅名殼項(xiàng)娘資泰產(chǎn)牌是盒否屬禍于敗企膚業(yè)戲的漆權(quán)汽利，籌所摘報(bào)勁告父的頸各剃項(xiàng)負(fù)撲債咸是顆否噴屬巨于竭企業(yè)割的普義陽務(wù)選所瓣做湖的斷弊言凈或顛聲綁明。是床指記管銅理可當(dāng)途局對(duì)崗會(huì)停計(jì)蜓報(bào)仆表酷中各床項(xiàng)害資帶產(chǎn)搶、災(zāi)負(fù)債射、戚所放有槍者浙權(quán)益德、羽收擋入雞、車費(fèi)用墻等朋要皆素敢是太否按舟正菠確細(xì)的喝金崖額予脆以憑反贊映會(huì)所繩作的發(fā)斷團(tuán)言袋和章聲抽明是甲指信管碼理僻當(dāng)落局對(duì)狀會(huì)買計(jì)償報(bào)巴表洽的特香定腥組客成汽要姿素是顏否放被袖適兵當(dāng)瓜加以女分差類忍、拐說靈明和兄披惠露懸所虜作租的斷張言寄和最聲離明腹。獨(dú)鋸立匯審燭計(jì)祥的裁目走標(biāo)雹體立系審類計(jì)過總蠶目校標(biāo)存域在析或府發(fā)雜生完負(fù)整今性權(quán)寄利攝和電義杏務(wù)估額價(jià)苦與拉分類攤表爹達(dá)叢與閃披艘露一盟般糧目撲標(biāo)具拋體亮目死標(biāo)項(xiàng)驅(qū)目怎目專標(biāo)總域體合余理?xiàng)U性真蔑實(shí)釘性完械整煙性所滑有串權(quán)披脹露分喇類截筑止機(jī)概械鵲性準(zhǔn)蓋確估橋價(jià)一般審計(jì)目標(biāo)存貨項(xiàng)目審計(jì)目標(biāo)總體合理性全部存貨及銷售成本合理，看來無重要錯(cuò)報(bào)。真實(shí)性資產(chǎn)負(fù)債表日，已記錄的全部存貨均存在。完整性現(xiàn)有存貨均盤點(diǎn)并記人存貨總額。所有權(quán)企業(yè)對(duì)所有存貨均擁有所有權(quán)；存貨未作抵押。

估價(jià)正確性賬面存貨量與實(shí)有數(shù)量相符，用以估價(jià)存貨的價(jià)格無重大差錯(cuò)，單價(jià)與數(shù)量的乘積正確，數(shù)據(jù)的加總正確；當(dāng)存貨的可變現(xiàn)凈值減少時(shí)，已經(jīng)沖減存貨價(jià)值。截止恰當(dāng)性年末采購截止是恰當(dāng)?shù)模荒昴╀N售截止是恰當(dāng)?shù)摹C(jī)械準(zhǔn)確性存貨項(xiàng)目的報(bào)表數(shù)與原材料、低值易耗品和庫存商品等合計(jì)數(shù)一致。披露存貨主要種類和估價(jià)基礎(chǔ)已揭示；存貨的抵押和轉(zhuǎn)讓已揭示。分類存貨已恰當(dāng)?shù)胤譃樵牧?、低值易耗品和庫存商品等幾類。存概貨擱項(xiàng)衛(wèi)目端審婚計(jì)尋目差標(biāo)須與粥一輝般半審助計(jì)閘目撞標(biāo)灶的顧關(guān)射系審午計(jì)是恩由標(biāo)獨(dú)頓立娃的違專早職淡機(jī)束構(gòu)化和更人菠員宵接咳受莖委淡托艱或懇授稈權(quán)播，遼對(duì)許被趟審孫計(jì)漠單纖位希經(jīng)駝濟(jì)臂活沾動(dòng)膀及脂會(huì)采計(jì)麻資山料嘉和原其目他刃有釋關(guān)塘資妹料肌，衰按棟照氏審鄭計(jì)班準(zhǔn)踩則快實(shí)撐施補(bǔ)審炮計(jì)傘程叉序猾，浪收伯集梢審齒計(jì)賽證唯據(jù)逮，蠻運(yùn)民用峰審紐奉計(jì)算標(biāo)界準(zhǔn)肅以傳判些斷涂會(huì)襖計(jì)他報(bào)授表開及紐奉有著關(guān)魂資喉料雪的畏合虛法欄性脊、市公址允移性閉，兵并茅出貪具祥審錯(cuò)計(jì)吸報(bào)談告礦的類經(jīng)騙濟(jì)鹿監(jiān)啞督代、恒評(píng)奪價(jià)慮、唐鑒戴證目活杯動(dòng)鑄。審康計(jì)杜主況要匠有顧獨(dú)德立堤性劇、糧權(quán)就威秩性僵、亡公錄正免性里三休個(gè)格基鍋本疲特趣征擋。第交一調(diào)章敘總城論本裕章知小鹿結(jié)獨(dú)咽立撓審貓計(jì)找的均總秒目濤標(biāo)是典