第五章-審計(jì)工作底稿

審計(jì)學(xué)

（第五版）

中國(guó)人民大學(xué)商學(xué)院

宋常主編

第5章審計(jì)工作底稿5.1審計(jì)工作底稿的概述5.2審計(jì)工作底稿的內(nèi)容與格式5.3審計(jì)工作底稿的歸檔與復(fù)核5.1概述5.1.1審計(jì)工作底稿的含義5.1.2編制審計(jì)工作底稿的目的5.1.3編制審計(jì)工作底稿的作用5.1.4審計(jì)工作底稿的分類審控計(jì)頭工移作宿底尼稿漸是拐指裙審匹計(jì)耗人潮員妨對(duì)細(xì)制牲定煮的審貢計(jì)顆計(jì)深劃、糠實(shí)蹤蝶施廳的審欄計(jì)疏程掛序、索獲壘取井的辦相懶關(guān)審串計(jì)堪證旅據(jù)，艦以租及宵得富出降的審室計(jì)芹結(jié)蚊論做悅出捉的神記疫錄侮。審篇計(jì)能工翼作趟底火稿含懂義（蜻１冷）送提央供懇充遞分課、艙適科當(dāng)桑的仆記乏錄塌，作鞠為析審宇計(jì)控報(bào)螞告弟的攪基洲礎(chǔ)。（孝２莖）賢提幸供虹證躲據(jù)賤，證銀明審蒸計(jì)峰人怎員室按睛照轟審?fù)暧?jì)旗準(zhǔn)去則挺的州有共關(guān)弊規(guī)職定執(zhí)岔行尤了嗓審喝計(jì)餃工惰作。審爪計(jì)去工俯作通底斜稿的警目旱的1忌.它筐聯(lián)闖系憤并臺(tái)貫托穿限于按整頸個(gè)缸審咱計(jì)陶工望作軟過(guò)熔程2傭.它商是刃形廈成呢審晨計(jì)陣結(jié)浸論稍、孟發(fā)依表?yè)徯钣?jì)配意都見(jiàn)嗎的戶直寺接雄依零據(jù)3鞋.它夕是柿評(píng)杜價(jià)糾或引考乞核耽審繡計(jì)舅人巨員竄專戀業(yè)洋能客力倉(cāng)與階工葬作負(fù)業(yè)愧績(jī)色的書依爐據(jù)4歷.它健為墻審稅計(jì)辱質(zhì)叫量紋的夢(mèng)控魚制胞和衡檢虹查值提悶供新了巴可果能5嫂.它懂對(duì)替未帶來(lái)敬的竊審遍計(jì)醫(yī)業(yè)與務(wù)嗎具想有此備房誠(chéng)查察參植考羅價(jià)申值審拐計(jì)以工切作亮底赴稿的境作輝用綜合類業(yè)務(wù)類備查類審市計(jì)蘭工暮作倒底就稿的泄分脾類5慚.繼2審從計(jì)蚊工灶作擋底招稿蛾的內(nèi)衛(wèi)容蟲與右形爪式5帽.宇2表.僵1審爭(zhēng)計(jì)面工險(xiǎn)作級(jí)底腐稿曠的主根要狂內(nèi)貨容5采.留2撿.鍛2審它計(jì)搶工趟作種底塘稿綢的基神本新格輪式5唇.賣2和.局3審沿計(jì)閃標(biāo)籍識(shí)渡及嗎工叫作絡(luò)底等稿索僚引命號(hào)標(biāo)題審計(jì)過(guò)程記錄審計(jì)結(jié)論審計(jì)標(biāo)識(shí)及其說(shuō)明索引號(hào)及編號(hào)編制者姓名及編制日期復(fù)核者姓名及復(fù)核日期審時(shí)計(jì)慈工傭作順底跌稿的娘主射要雖內(nèi)偷容通砌常演，喚審稻計(jì)郵工碌作罵底松稿赤的際內(nèi)妻容請(qǐng)，俱應(yīng)膚包蘋括番下狐列剃基劃本弱要灘素:C縱P番A1搜.審發(fā)計(jì)竊工隨作雀底謠稿橋的標(biāo)虧題；2往.審?fù)鲇?jì)過(guò)蚊程址記賓錄；3森.審膽計(jì)結(jié)蘭論；4牧.審留計(jì)標(biāo)胖識(shí)偉及隙其姐說(shuō)樂(lè)明尺；5加.索跨引爬號(hào)虎及熔編腔號(hào)；6卷.編閥制擴(kuò)者姓眼名捆及腦編棍制匠日軟期與；7醫(yī).復(fù)墳核閣者姓走名辛及星復(fù)袖核斗日癥期障；8煤.其咱他應(yīng)酬說(shuō)譯明訊事織項(xiàng)嘗。（針一停）廚審柜計(jì)閣工剝作士底皇稿女的標(biāo)租題：斑被慮審搖計(jì)途單煌位邁名鍋稱辜；結(jié)審根計(jì)概項(xiàng)噴目他名竊稱御；襲審?fù)τ?jì)喬項(xiàng)受目克時(shí)海點(diǎn)閣或糖期訪間罰。（縣二借）諸記劣錄審詳計(jì)堤過(guò)逢程1.特本定彎項(xiàng)恥目漢或藏事增項(xiàng)皇的程識(shí)會(huì)別分特元征。水識(shí)熟別灣特恢征杯是蘇指閣被蘆測(cè)魄試趙的測(cè)項(xiàng)踐目次或界事鳥項(xiàng)觸表紀(jì)現(xiàn)凱出篇的合征紋象潤(rùn)或挨標(biāo)總志弦。趣如笨在伍對(duì)事被刺審蘋計(jì)沒(méi)單維位醬生殘成謙的苗訂胞購(gòu)據(jù)單殿進(jìn)富行紙細(xì)犯節(jié)葬測(cè)贏試害時(shí)紙，找注夸冊(cè)灣會(huì)慰計(jì)稠師攝可心能渠以所訂魚購(gòu)納單對(duì)的服日蝕期知或鼠編配號(hào)奶作足為午測(cè)汪試么訂釘購(gòu)耕單梯的娘識(shí)引別坡特士征繞。2．舟在趁對(duì)柱被默審擾計(jì)塵單懸位歡連遷續(xù)揚(yáng)編織號(hào)名的旺訂猜購(gòu)悅單貌進(jìn)宋行身測(cè)腔試?yán)鋾r(shí)袋，宮注綠冊(cè)有會(huì)蒙計(jì)屬師償可匹以尺以俗訂芝購(gòu)閘單敘的外編呈號(hào)侮作泳為狀所糞測(cè)瀉試驗(yàn)訂膀購(gòu)鋸的后識(shí)起別嬸特賽征仿。債（乓）2參0畝0轎8參役考噸答監(jiān)案恭：部對(duì)2胸.重?fù)?dān)大回事巾項(xiàng)。跌（l）助引磨起紗特辨別糊風(fēng)毒險(xiǎn)隙的臭事嬸項(xiàng)劫；挽（2）哲實(shí)吃施綠審蟲計(jì)線程給序請(qǐng)的丟結(jié)氏果荒，峰該撿結(jié)抄果業(yè)表睬明旺財(cái)勤務(wù)紫信縫息清可臣能債存功在脅重腿大師錯(cuò)墻報(bào)聚，圓或墳需罩要起修對(duì)正柱以說(shuō)前怠對(duì)異重自大經(jīng)錯(cuò)溪報(bào)而風(fēng)菌險(xiǎn)甲的骨評(píng)嗚估狠和震針蹦對(duì)充這螞些插風(fēng)撞險(xiǎn)冶擬物采糟取踩的叮應(yīng)質(zhì)對(duì)崗措憂施燭；滲（3）范導(dǎo)繁致枯注輸冊(cè)鏈會(huì)侄計(jì)奮師也難燥以慕實(shí)傘施膨必荷要斤審斤計(jì)閥程佳序船的雷情床形嘗；枕（4）故導(dǎo)警致旦出膊具謙非魯標(biāo)由準(zhǔn)額審順計(jì)威報(bào)浸告午的團(tuán)事役項(xiàng)須。3硬.針籠對(duì)便重來(lái)大呀事藏項(xiàng)胳如要何壘處淚理嶄矛彼盾舉或慶不描一峰致測(cè)的超情技況。優(yōu)應(yīng)長(zhǎng)當(dāng)網(wǎng)記會(huì)錄修形傘成值最燈終府結(jié)賀論云時(shí)胃如悼何宗處子理令該療矛具盾另或雪不邁一般致婆的買情不況第。6．妨在爭(zhēng)編添制對(duì)重毫大已事財(cái)項(xiàng)具概窩要賤時(shí)蝴，賢下昏列士?jī)?nèi)丘容瓶中笨屬歲于羞重姥大踐事困項(xiàng)宅的撫有(柿)。A．沃重奇大萬(wàn)關(guān)速聯(lián)羽方償交相易B．掠異餡常包或吼超第出忌正束常種經(jīng)蠟營(yíng)偏過(guò)詠程愈的螺重說(shuō)大何交碑易C．愛(ài)導(dǎo)耍致A注詞冊(cè)裙會(huì)董計(jì)說(shuō)師封難賴以例實(shí)洪施質(zhì)必煌要貸審敞計(jì)瓶程硬序困的郊情承形D．掩導(dǎo)罪致A注勾冊(cè)食會(huì)俊計(jì)斜師縱出未具證非南標(biāo)聞準(zhǔn)鈴審債計(jì)嘗報(bào)懂告勿的錫事冷項(xiàng)【答咐案】世A逢B撿C挺D濃【解里析】（疾三曲）異審脂計(jì)結(jié)嗽論注禮冊(cè)葡會(huì)滋計(jì)堂師尸恰達(dá)當(dāng)坐地株記災(zāi)錄拜審齊計(jì)數(shù)結(jié)銹論涼非蒼常抄重疾要過(guò)，橋注蕩冊(cè)凱會(huì)物計(jì)蹤蝶師湖需穴要污根熊據(jù)脹所諷實(shí)溜施截的成審炸計(jì)移程怠序鵲及驅(qū)獲秒取笑的庭審姜計(jì)艇證鞭據(jù)獲得崇出絡(luò)結(jié)書論撇，梳并胡以晨此奔作恒為擦對(duì)覽財(cái)率務(wù)御報(bào)與表眠形痛成論審置計(jì)飽意狐見(jiàn)熱的仍基和礎(chǔ)用。（權(quán)四鑰）抽審標(biāo)計(jì)標(biāo)嚴(yán)識(shí)及寧其餡說(shuō)援明審砌計(jì)險(xiǎn)工妥作規(guī)底枕稿炮中程可鹿使關(guān)用衫各瓶種鹽審普計(jì)析標(biāo)購(gòu)識(shí)的，報(bào)但避應(yīng)午說(shuō)旅明羅其聽(tīng)含構(gòu)義席，郊并梨保鬼持榆前美后糟一存致洞。（盆五閱）索齊引號(hào)波及馬編群號(hào)通文常盞，哭審轟計(jì)銷工康作磚底償稿烏需意要趁注可明房誠(chéng)索侍引領(lǐng)號(hào)堪及南順推序騙編凡號(hào)駁，乳相治關(guān)愚審印計(jì)甚工火作裳底樓稿襖之押間誦需罪要他保倉(cāng)持愿清強(qiáng)晰道的參勾毛稽怠關(guān)酷系葡。（扛六獲）編嬸制人粒員半和復(fù)贏核人凳員仆及蜓日仍期審鏈計(jì)壁標(biāo)止識(shí)暖及震其崗說(shuō)芽明審塑計(jì)封工亮作首底傳稿懶中碗可忘使祥用董各廊種憐審據(jù)計(jì)偏標(biāo)缺識(shí)缺（巾代濕表減審笑計(jì)籃含癥義兩的貍符譽(yù)合決）撈，庭但音應(yīng)沾說(shuō)機(jī)明案其蟻含透義鑰，昌并宋保相持跳前腹后四一額致壘?！姆v湖加溪核虹對(duì)＜么橫啞加油核甩對(duì)Ｂ鹽與遣上舅年奔結(jié)惡轉(zhuǎn)預(yù)數(shù)乞核蘭對(duì)摔一笛致Ｔ嬸與湯原倉(cāng)始削憑捉證享核負(fù)對(duì)跪一窩致Ｇ廢與芹總沒(méi)分今類奇帳阿核呈對(duì)飾一糊致Ｓ采與許明買細(xì)棕分撐類史帳喬核山對(duì)謹(jǐn)一靠致Ｔ東／密Ｂ貫與戰(zhàn)試園算疏平我衡瓦表凳核塞對(duì)塌一劣致Ｃ席已賺發(fā)鋪詢狹證辰函C歉\已探收桶回要詢怕證直函P用&鞠L貞=梁p如r萍o(jì)禾f絹i咽t乖&填l斤o贈(zèng)s冷s中題文客含成義餅是揉損散益誤表T燦B豆=虎t道r藍(lán)i短a百l井b設(shè)a犯l庫(kù)a貝n玩c業(yè)e中影文復(fù)含浮義罷是崖試床算瞇平旅衡彈表索源引哥號(hào)味及明編真號(hào)通槍常輪，茶審蒙計(jì)戰(zhàn)工駱作敬底竟稿居需秘要家注口明概索華引儉號(hào)滲（陷審眉計(jì)猴工唉作偉底破稿欣分懲類喝的貌編歸號(hào)抹）溪及廟順奔序旋編栽號(hào)霧，貢相駛關(guān)逃審永計(jì)率工顏?zhàn)骼系拙徃迩弥糸g需需重要眉保樓持哭清陳晰軍的革勾肚稽虹關(guān)移系漸。在否實(shí)艇務(wù)質(zhì)中榮，轉(zhuǎn)注慨冊(cè)虹會(huì)鉆計(jì)乖師亭可乘以欣按然照快所寄記后錄源的針審舒計(jì)初工次作惱的獲內(nèi)但容允層冬次淹進(jìn)念行共編同號(hào)靈：例愿如，填固崗定屬資哄產(chǎn)李匯犬總膀表射的鳳編震號(hào)現(xiàn)為C男1，場(chǎng)按拘類肆別博列簽示垂的抽固冒定反資炸產(chǎn)嫌明隸細(xì)賴表豪的逗編駛號(hào)裝為C廈1劣-吸1，灣房川屋序建愚筑淋物傾的亭編蝦號(hào)興為C沸1慢-事1買-像1、獵機(jī)選器竿設(shè)悼備稠的辯編真號(hào)胞為C淺1宜-爹1扇-平2、央運(yùn)故輸雹工扎具就的經(jīng)編浮號(hào)姨為C碰1嘆-稀1戶-暈3及擾其糕他仍設(shè)俘備惜的獻(xiàn)編雕號(hào)歐為C隊(duì)1遵-嚴(yán)1洗-晃4。拳各洋表壺相走互像引粘用艘時(shí)對(duì)，商需旱要療在障審錄計(jì)則工爽作紀(jì)底度稿植中伏交丟叉義注策明摩索回引騙號(hào)粘。W駕/幟P：w件o攔r陶k然i深n嗽g鍋p烘a財(cái)p梯e誦rB躍/旁S氏：掘B勝a新l暈a筆n芹c疑e詳S和h疫e凝e壘t(膠a護(hù)c較c遍o耽u夠n古t橫i影n錢g概)抽摧查冰盤貞點(diǎn)算存爪貨怪的斯工圓作肥底售稿原戒材道料腫抽辱查耍盤脂點(diǎn)鞏表客鳥戶抹：W公靈司B運(yùn)/旦S日吃：1西9扭9停3哭.孔1肌2勵(lì).施3筋1頁(yè)府次耐：5避3攻W蕩/爺P索黃引各：E抖-洲2編血制售人:E榜s富q日糠期:騾1月9糞9扎3再.鵝1丹2膛.踩3次1復(fù)徒核趙人:裁Z賠j班r日飯期:覺(jué)1峽9傲9涉4霜.棗1批.逃5盤點(diǎn)標(biāo)簽號(hào)碼存貨表號(hào)碼存貨盤點(diǎn)結(jié)果差異號(hào)碼內(nèi)容客戶審計(jì)人員12331~25a10015050kg224201~90b5050367252~30c20002000485313~20d12001500300kg497604~5e6060審計(jì)過(guò)程：以上差異已由客戶糾正，糾正差異后使被審計(jì)單位存貨賬戶增加500元，抽查盤點(diǎn)存貨總價(jià)值為50000元，占全部存貨的20％。審計(jì)結(jié)論：經(jīng)追查至存貨匯總表沒(méi)有發(fā)現(xiàn)其他例外。我們認(rèn)為錯(cuò)誤并不重要。審計(jì)標(biāo)識(shí):

：已追查至被審計(jì)單位存貨匯總表E-5,并已糾正所有差異。審滲計(jì)萍工怠作藥底紛稿一勾、執(zhí)在集對(duì)H公皮司2難0端0陪5年吊度起會(huì)聰計(jì)微報(bào)猶表店進(jìn)么行玻審慈計(jì)尚時(shí)框，N注納冊(cè)但會(huì)匠計(jì)姨師襲負(fù)聲責(zé)皆審芳計(jì)敬應(yīng)昌收帖賬屬款樂(lè)。N注鹿冊(cè)播會(huì)婆計(jì)禿師膽對(duì)艙截搭止糧日細(xì)為2腿0健0專5年1北2月3針1日皺的罰應(yīng)哈收萬(wàn)賬休款碎實(shí)胞施呼了盜函主證左程柱序夏，論并螞于2書0殊0灘6年2月1許5日壤編視制銹了循以大下跌應(yīng)飯收館賬秧款耳函黃證掘分綠析訪工冠作求底齒稿川。2燥0喜0杰6考晉題要音求蠻：炒假貌定偉選矩?fù)裎蘸碜C欺的黨應(yīng)興收餅賬篇款燈樣享本絲式是陵適化當(dāng)近的史，挽應(yīng)月收甲賬花款封的腦可征容板忍趣錯(cuò)揮報(bào)泳是3才0罪0酸0付0元搭，附請(qǐng)帆簡(jiǎn)油要耽回徹答藏以傘下奴問(wèn)羨題斜：（1）N注茄冊(cè)排會(huì)別計(jì)縣師辦編捧制醉的頃工慎作遼底錯(cuò)稿震中勢(shì)存語(yǔ)在隙哪爸些蘭缺漸陷?（2）屠針強(qiáng)對(duì)依工嘩作皇底賭稿既中裹顯毅示鵝的章實(shí)民施乒函享證裙時(shí)茅遇悠到趴的繳問(wèn)頭題哪和芳回警函儀結(jié)豈果景，N注懼冊(cè)壓會(huì)慶計(jì)武師應(yīng)應(yīng)綿當(dāng)檢實(shí)遷施演哪各些菌審苗計(jì)瓜程耕序?答仇案砌：（鞋一貝）要根勵(lì)據(jù)《獨(dú)氧立團(tuán)審觸計(jì)享具新體懂準(zhǔn)勢(shì)則雁第6號(hào)需－尤審攏計(jì)耽工階作淡底推稿》規(guī)題定廟，熔上箱述曠的漲工蝕作螺底吧稿爭(zhēng)存勿在社以冒下濁缺翻陷唱：1）來(lái)只缸有佳索樸引啟號(hào)宴、味沒(méi)替有汽頁(yè)桐次券；2）按缺喪少琴編掙制煤者察姓日名叉及省編救制弱日化期單；3）遙缺貴少謊復(fù)灰核遍者碗姓雄名當(dāng)及禾復(fù)防核研日單期所；4）脅未兄說(shuō)爐明識(shí)回先函腫不至符灣的筐原貨因母。（1）杜在睜“叛一已、接函搶證蔥”裹部雙分根，唉“朱消團(tuán)極父函艷證駕金論額制”愛(ài)對(duì)匆應(yīng)釣的烈百菌分貢比旬計(jì)益算吹錯(cuò)鈴誤孝，猶應(yīng)低為1竭%；舅“伯寄蔬發(fā)傲詢益證暢函哭小夠計(jì)泄”漁金尿額顯相翅對(duì)丘應(yīng)幫的兄百閉分昏比普計(jì)候算熱錯(cuò)午誤狗，肆應(yīng)既為1緣瑞4碌%（2）關(guān)“枕選肚定隸函羅證檢但恢客編戶鈴不影同羞意炎函揭證壤的臺(tái)應(yīng)跌收料賬逗款僚”言沒(méi)居有嫩列晚示孫金摩額烤和砍百寇分寸比晉；褲“紀(jì)選筆擇廁函粱證創(chuàng)的桂合某計(jì)盜”捉也騙沒(méi)折有愁列換示算金鴨額平和夜百攝分脊比迎。（3）哪沒(méi)售有旦從證樣息本山錯(cuò)艱報(bào)油結(jié)略果弄推闊斷飛總典體愧錯(cuò)她報(bào)冤，辜因賀此貌，塔形鐮成騾應(yīng)李收葉賬甚款畢得瞇到咬公片允虛反群映鍵的沖結(jié)羊論鋸是邪不肺適盡當(dāng)宅的疲。（4）舞沒(méi)頁(yè)有眼統(tǒng)起計(jì)問(wèn)和割列重示需通釀過(guò)誤積持極似函酷證待而育未妖回亞函欠的1殿6封腥詢幣證差函（嫁二期）N注偉冊(cè)什會(huì)盞計(jì)酬師順應(yīng)們當(dāng)銀實(shí)瘡施裂的翻審振計(jì)愈程絞序:1）狐當(dāng)藏被債審清計(jì)筍單叨位杏管姜理跳當(dāng)倉(cāng)局要襲求對(duì)賴擬攻函眨證向的懼某肆些欄賬膀戶銳余忙額撇或萍其陰他涼信與息不薪實(shí)縮慧施窩函弊證扣時(shí)，獸注叔冊(cè)背會(huì)勾計(jì)靜師頌應(yīng)沙當(dāng)稍考克慮凍該憐項(xiàng)竊要肯求組是繁否裝合音理帶。錘如止果梯認(rèn)岔為認(rèn)管麥理牲當(dāng)挪局嚼的邊要竄求挨合澆理期，坊注偶冊(cè)座會(huì)登計(jì)值師鞏應(yīng)溉當(dāng)厭實(shí)接施夸替秩代料審野計(jì)殖程羽序毯，就以臂獲滋取復(fù)與蔥這朗些行賬昨戶評(píng)余位額繪或砍其臟他旨信懂息浙有渠關(guān)癥的抱充胳分敞、畢適壞當(dāng)育的秤審慣計(jì)妻證統(tǒng)據(jù)浮。泳如俘果雪認(rèn)男為宇管沙理編當(dāng)粘局毛的壤要盈求怒不伙合賀理昌，絡(luò)且貨被皇其彎阻似止箭而溪無(wú)本法皆實(shí)捎施飛函著證朝，項(xiàng)注鑼冊(cè)友會(huì)抽計(jì)哨師儲(chǔ)應(yīng)辭當(dāng)繩視墓為搶審拾計(jì)毀范吉圍碧受啄到站限塔制北，貍并桐考鼓慮憤對(duì)還審財(cái)計(jì)普?qǐng)?bào)刻告萄的勝影細(xì)響豆。2）踐函盆證結(jié)兔果節(jié)表業(yè)明運(yùn)存皮在莖審余計(jì)悔差龍異，體注梳冊(cè)儉會(huì)友計(jì)課師雷則儉應(yīng)炎當(dāng)?shù)┕罏⒂?jì)難應(yīng)池收較賬其款總抓額集中怨可稱能妖出監(jiān)現(xiàn)殖的哲累捆計(jì)痰差猶錯(cuò)贏額是融多稅少皆，堪估貍計(jì)徑未獅被貧選擠中朝進(jìn)臟行遍函深證澆的蓬應(yīng)骨收蟲賬釘款念的抬累揀計(jì)勻差阿錯(cuò)矮是必多仇少戰(zhàn)。攏為捉了吩取未得渾應(yīng)密收松賬鴨款史累賭計(jì)把差滾錯(cuò)裙更躁加驕準(zhǔn)竭確羊的費(fèi)估稻計(jì)塔，孝也站可標(biāo)以殼進(jìn)繁一繡步躍擴(kuò)弊大嗽函狡證桂范悅圍礎(chǔ)。3）個(gè)對(duì)貨于浪通跟過(guò)系積榨極德函剩證奮方脖式?jīng)]闊有忠收互回浸的1來(lái)6封亭詢憑證梁函，賭應(yīng)濕當(dāng)悟再擠次繪寄遮發(fā)偉詢巨證椒函渡如宇果堡仍令然紹得甚不峰到等詢頓證挽函挽，堂應(yīng)西當(dāng)實(shí)置施秒替薦代隆審被計(jì)針程陪序。喘（退檢腿查夫與謎銷等售云有爸關(guān)啞的噸文的件源，霉包基括訂銷聰售因合議同挎、慢銷增售瞎訂捧單蛋、賭銷像售眨發(fā)屯票圾副狠本們和畫發(fā)轟運(yùn)綠憑先證巨）１瞇．妄通移用觸格零式繪通齡用怨格暮式廈的歸審循計(jì)勁工華作攝底利稿猾是喚指澇有乘固呈定儲(chǔ)格宮式洽但鑄沒(méi)扒有掙具沉體拉用隱途丑的薄工想作斥底血稿。暫（獲如證表引５—１冤所揀示賠）２誰(shuí)．盜專嬸用妹格足式盤專努用頃格共式澇審潮計(jì)洋工河作沃底藏稿班是葬指統(tǒng)根癥據(jù)偶具桐體紹審熟計(jì)厘事滾項(xiàng)誕的潔特保點(diǎn)期而堆專犬門焦設(shè)甜計(jì)顏的兩工春作淚底濫稿（怒如鄭表禽５—２密所氧示既）鎮(zhèn)。審具計(jì)按工唯作禿底包稿的搏基比本佳格添式在慌審眼計(jì)禁實(shí)睡務(wù)悅中清，墳審頃計(jì)眨人箏員可位運(yùn)思用姜一捐些蘭常裝用班的只符墨號(hào)依，查以陣作蛋審孫計(jì)沉標(biāo)年識(shí)廢和側(cè)工虎作剃底鑰稿累索吧引痕號(hào)堪，如險(xiǎn)表克５—３扎所柳示徒。審遷計(jì)罵標(biāo)罪識(shí)隔說(shuō)住明工縮慧作薦底責(zé)稿駱?biāo)骱右浾f(shuō)排明使陷用橡說(shuō)螺明審閃計(jì)擾標(biāo)眨識(shí)及工煮作往底串稿坊索很引肌號(hào)5慘.視3審弱計(jì)掉工昏作按底拋稿樸的歸萌檔洗與游復(fù)偷核5闊.棗3嘩.駕1審畫計(jì)堪工落作撐底指稿賤的歸慎檔5林.槍3晃.布2審黎計(jì)鵲工階作陜底偏稿度的復(fù)畢核對(duì)乖每龍項(xiàng)緞具玩體且審續(xù)計(jì)叫業(yè)狗務(wù)蔑，境審丘計(jì)要人今員可應(yīng)墓當(dāng)將卷審評(píng)計(jì)銜工搜作救底姜稿戚歸鹿整炮為文審個(gè)計(jì)豆檔逆案源。在繭審割計(jì)兩報(bào)湖告睡日雷后羊?qū)⒓m審?qiáng)W計(jì)放工際作棒底能稿理歸窩整債為唉最嫩終領(lǐng)審桑計(jì)染檔情案是乓一臘項(xiàng)孟事湊務(wù)扭性納的輛工辨作，敬不降涉孔及磁實(shí)縣施厘新神的刷審幻玉計(jì)帆程籌序身或漸得電出燃新鹿的蛇結(jié)擁論裝。審舌計(jì)餅工眉作威底跌稿少的歸肚檔昂期扭限為煎審礦計(jì)糕報(bào)故告紫日鏟后悉６薪０挺天博內(nèi)享。如肉果通審銀計(jì)玻人匆員繭未存能我完挽成湊審雞計(jì)和業(yè)舒務(wù)循，晌審鐘計(jì)里工暗作戲底美稿插的攪歸劍檔負(fù)期殃限想為豬審恐計(jì)尸業(yè)佩務(wù)沫中涂止柳后閣的逝６診０脫天杯內(nèi)即。審債計(jì)煙工虛作戶底粉稿漢的保這存做期椅限:會(huì)旬計(jì)徐師險(xiǎn)事途務(wù)黨所余應(yīng)階當(dāng)自機(jī)審蔽計(jì)貸報(bào)籃告湖日耽起橫，悲對(duì)畢審凳計(jì)鵲工樹(shù)作調(diào)底繼稿篇至愉少蕩保煤存兼十議年。召如跳果港注誘冊(cè)議會(huì)穩(wěn)計(jì)裁師懶未工能懶完賄成妄審惑計(jì)疊業(yè)耕務(wù)膛，昂會(huì)愁計(jì)姥師嶺事志務(wù)愉所額應(yīng)該當(dāng)搖自后審黑計(jì)業(yè)蜜務(wù)鞏中逐止貪日宮起，姨對(duì)盞審志計(jì)亂工琴作膊底狀稿去至廳少跡保肌存1牲0年守。審計(jì)計(jì)撈工賴作底飄稿的什歸射檔2燒0淚0懸7．下陷列郊有戒關(guān)錯(cuò)審援計(jì)炮工園作羊底手稿渡歸踢檔叔期脊限粥的訊表明述仁中愚，職正像確挎的那是鍛（渴）炕。A．掌如菠果夫完蒜成獸審討計(jì)饞業(yè)碧務(wù)接，殖歸熟檔獵期似限捕為欲審慕計(jì)拾報(bào)幫告卡日和后傻六況十校天怎內(nèi)B．境如友果學(xué)完浩成遞審山計(jì)蜜業(yè)播務(wù)源，威歸呆檔兵期性限眉為培外詢勤伙審磁計(jì)逃工沸作椒結(jié)政束俗日冬后院六蛇十剖天稍內(nèi)C．廉如政果捐未膝能慶完鈴成喚審粗計(jì)齊業(yè)區(qū)務(wù)滑，淋歸深檔忙期起限傳為厚外窗勤搜審魚計(jì)最工宰作芬中敘止訪日鍬后胡三質(zhì)十券天半內(nèi)D．吳如旦果師未駐能暑完姜成光審盆計(jì)礙業(yè)泊務(wù)易，恨歸小檔諷期經(jīng)限吊為也審郊計(jì)畝業(yè)步務(wù)賤中屢止乘日茫后污三乖十鮮天擠內(nèi)【參雨考劍答報(bào)案】噸A【參捐考揚(yáng)答架案】完暢成隆了享審取計(jì)特工懼作扭，百審繡計(jì)間工鵝作痰底澤稿銹的友歸型檔候期飾限濤為悠審轟計(jì)紋報(bào)拼告離日謎后6今0天緩內(nèi)膚，攝如醋果腿注繁冊(cè)莖會(huì)苗計(jì)兼師芳未鼠能就完傅成裳審伶計(jì)殃業(yè)鼻務(wù)體，事審若計(jì)狹工括作疲底它稿檔的酸歸拖檔織期膚限午為奧審吵計(jì)喬業(yè)斤務(wù)損中被止機(jī)后隨的6邁0天萄內(nèi)舟。2荷0天0量97．豆在揀歸灑整秀或波保卷存溪審紡計(jì)藍(lán)工只作州底懇稿墨時(shí)植，習(xí)下墨列周表泡述剝中軍正鑒確販的全有(踢)。A．胳如輔果灰未揚(yáng)能呈完秒成丙審肥計(jì)茶業(yè)隨務(wù)涌，裹審貴計(jì)接工孫作四底刺稿供的音歸反檔們期灶限舟為鴨審面計(jì)森業(yè)板務(wù)辦中溪止掛日浩后眨的6別0天槐內(nèi)B．擔(dān)在廉審注計(jì)餐報(bào)伯告?zhèn)蛉斩韬笤韺寣徍佑?jì)懷工爸作沖底擁稿圈歸筆整酸為移最豬終厭審眨計(jì)妙工哪作琴檔追案功是真審雕計(jì)焦工由作銅的渡組佳成梅部龜分陡，窩可唉能仿涉店及接實(shí)食施饅新柿的炭審澇計(jì)該程姻序殃或恥得罰出根新恨的掏審首計(jì)之結(jié)怖論C．扎在逝完州成校最候終倒審灘計(jì)梢檔伯案吼的擾歸距整姜工技作毒后線，甩不甩得指修鈴改笑現(xiàn)驚有渡審獄計(jì)屈工巧作品底勤稿王或好增跨加武新脂的躍審棄計(jì)材工戴作某底株稿D．炮如勺果A注運(yùn)冊(cè)駱會(huì)椒計(jì)然師眉未刊能慣完獅成烤審之計(jì)捆業(yè)耽務(wù)傾，喇會(huì)震計(jì)稠師杯事結(jié)務(wù)戰(zhàn)所丟應(yīng)沉當(dāng)酸自鏟審頁(yè)計(jì)巖業(yè)咳務(wù)杰中畫止閘日盈起瞧，速對(duì)脾審頌計(jì)匠工潔作千底漠稿役至稈少色保鄉(xiāng)豐存1謙0年【答辭案】：A堡D2岸0宋0辜81．包在健完羽成捕最匹終稍審霸計(jì)更檔紐奉案視的內(nèi)歸弄整秒工鞠作尾后惠，牲注澤冊(cè)變會(huì)城計(jì)港師倚不奴得奔修革改沃或夏增深加診審粥計(jì)趟工活作輛底通稿承。徑（煎）參區(qū)考英答術(shù)案叛：傷錯(cuò)審等計(jì)幼工榨作至底鎮(zhèn)稿陸復(fù)吵核俊制瞎度透是煉會(huì)撤計(jì)訪師排事頁(yè)務(wù)甩所治等朱審脖計(jì)葬機(jī)盤構(gòu)盛對(duì)姓項(xiàng)螞目貨質(zhì)倡量方控緞制滑制握度亭的遼重娘要姑組弓成鉛部永分設(shè)。復(fù)感核嫩審伙計(jì)率工事作跑底裕稿溝時(shí)濫，歌審冤計(jì)駕人提員融不亭僅捆需貍要巖關(guān)申注墳其戴：庭（1）稠所到引駱用冒的有靈關(guān)配資未料古是安否哨翔磚實(shí)廈可劍靠、腹（2）譜所泛獲裕取去的萬(wàn)審趙計(jì)證叮據(jù)燙是若否嶄充姨分危適手當(dāng)，溪還滾需加要孕關(guān)賣注形（3）審漆計(jì)建判焰斷場(chǎng)是歪否周有管理避有喉?yè)?jù)，懲及蓬最候終寨（4）辨得桐出幟的審弱計(jì)虛結(jié)切論襪是貧否廣合佛理割恰揮當(dāng)。審后計(jì)仍工游作底潤(rùn)稿的無(wú)復(fù)伸核三級(jí)復(fù)核制度詳細(xì)復(fù)核一般復(fù)核重點(diǎn)復(fù)核第揭一階級(jí)宏復(fù)捏核棋通占常需也英稱忙詳奮細(xì)榴復(fù)健核，算系牢一遼種柴較偉為蔥全陷面些細(xì)全致歇的桌復(fù)煮核茶，渴是摔由批項(xiàng)桶目損經(jīng)樣理勻?qū)ζ拖掳釋俳覍徆从?jì)晴人情員悼形倒成居的項(xiàng)工賺作咬底膊稿駝進(jìn)伯行斗的鎖復(fù)廳核聽(tīng)；第綠二寸級(jí)涼復(fù)趴核辮亦都稱字一洗般深復(fù)卻核，徹是嬸由多部鋸門群經(jīng)遮理配對(duì)耍工蘭作行底悉稿駁中效重摸要掙會(huì)服計(jì)取賬悟項(xiàng)甚的咬審僚計(jì)岸、生重祥要榮審侍計(jì)葵程滾序影的年執(zhí)貿(mào)行連及掩審唯計(jì)鴿調(diào)等整子事燒項(xiàng)寒等宋進(jìn)亂行緞的折復(fù)疏核逃；第撈三碼級(jí)余復(fù)異核鄉(xiāng)豐又串叫攻重穴點(diǎn)溉復(fù)登核，珠是承由訂質(zhì)純量香控想制厘部怨負(fù)開(kāi)責(zé)家人盜（蜂或父主早任蘋會(huì)亡計(jì)拼師致）愁對(duì)錯(cuò)審此計(jì)綢過(guò)瞞程絲式中示的晨重后大敗會(huì)爆計(jì)洽審規(guī)計(jì)載問(wèn)覆題樹(shù)、藥重臘大華審噴計(jì)轟調(diào)霞整林事希項(xiàng)邁及配重天要蜂的飾審買計(jì)美工君作伐底漲稿舅進(jìn)飽行柴的蜓復(fù)臨核精。足重廚點(diǎn)戚復(fù)包核亭是鐘對(duì)妻前合兩舅級(jí)校復(fù)職核食的騙再燭監(jiān)吼督滿，墾也鄙是航對(duì)垂整冊(cè)個(gè)關(guān)審環(huán)計(jì)箭工愧作票的質(zhì)計(jì)悄劃掩、鴨進(jìn)禁度浩和明質(zhì)卻量孩的壘重沈點(diǎn)兩把慚握酒。2椒0傾0孕9A酸B融C會(huì)怖計(jì)領(lǐng)師肢事祝務(wù)拔所貼的A注訴冊(cè)青會(huì)顆計(jì)勾師辨負(fù)鵲責(zé)潤(rùn)對(duì)紹甲土公止司2具0對(duì)×毯8年息度希財(cái)逃務(wù)迎報(bào)再表殘進(jìn)星行系審纏計(jì)散。2謙0禽×哪9年2月1五5日爛，A注羽冊(cè)狼會(huì)克計(jì)殘師班完搬成模審院計(jì)牙業(yè)日務(wù)敞，吐并篩于5月1改5日將階審事計(jì)測(cè)工戲作亞底非稿管歸濾整彩為啊最牢終冬審畫計(jì)挖檔規(guī)案退。2伍0談×魄9年5月2苦0日準(zhǔn)，A注晌冊(cè)坑會(huì)毯計(jì)填師扶意照識(shí)必到嫂甲到公奸司腥存伏在婦舞庫(kù)弊序案忙爆薯發(fā)附，A注滲冊(cè)械會(huì)徒計(jì)裙師擅茂自慶銷偏毀了誰(shuí)甲饑公估司沖審供計(jì)丸工煎作王底所稿線。要矛求碰：撓根梢據(jù)壤審皮計(jì)犁工悶作崇底慶稿緒準(zhǔn)爽則怨和矮會(huì)甚計(jì)籍師獸事解務(wù)期所好質(zhì)危量鎮(zhèn)控茫制員準(zhǔn)呀則考，紡回取答趙下勁列刷問(wèn)終題覺(jué)：（1）A注希冊(cè)愚會(huì)膽計(jì)將師屯在罩歸閱整強(qiáng)審巨計(jì)唐檔梳案判時(shí)橡是駐否擠存窩在駐問(wèn)廊題蛾，足并素簡(jiǎn)陳要口說(shuō)沒(méi)明炊理抹由憑。（2）濫在慌歸鉤整澡審紐奉計(jì)辨檔絡(luò)案挑后羽，A注倡冊(cè)際會(huì)堵計(jì)嶺師渠私遣下處修兔改倍審努計(jì)華工歇作鴨底疫稿課是猴否饞存度在創(chuàng)問(wèn)笛題啦，繞并消簡(jiǎn)買要電說(shuō)瞞明謠理芽由計(jì)。（3）A賢B閑C會(huì)煉計(jì)桐事綠務(wù)嗚所醫(yī)在資保案存限審耀計(jì)猛工匆作并底賽稿拖方熄面務(wù)是堅(jiān)否謙存蘭在柱問(wèn)充題王，倆簡(jiǎn)給要突說(shuō)朽明士理海由澡，浮并步簡(jiǎn)現(xiàn)要寨說(shuō)誘明A憤B引C會(huì)枯計(jì)車師預(yù)事螺務(wù)琴所膨應(yīng)釣當(dāng)拾對(duì)壞審脖計(jì)稀工越作躬底飾稿竄實(shí)獨(dú)施襯哪躬些推控子制較程綁序棚?！敬饒@案】(游1姓)存壟在虜問(wèn)由題貸。助審更計(jì)掉工英作怨底伍稿菜的件歸悟檔旨期吵限蛙為躺審設(shè)計(jì)槽報(bào)艇告售日婚后6奶0天會(huì)。(株2旅)存幟在必問(wèn)炎題廁。礎(chǔ)在候歸蟲整林審燭計(jì)使檔赤案帆后溝，燦如捷果鍬有岸必玩要滔修和改私或房誠(chéng)增殲加屋審雞計(jì)校工裳作啦底貴稿快，澡應(yīng)誕當(dāng)遮記麗錄碑下算列擠事?lián)漤?xiàng)顫：誤①奶修糊改綠或辰增浮加蜻審君計(jì)詠工初作威底爛稿黎的冷時(shí)銹間朱和撕人零員填，午以口及救復(fù)封核塘的岸時(shí)兔間喇和貢人六員襯；謀②嘩修訴改坦或昌增何加沈?qū)徤嬗?jì)土工廉作貪底懷稿絞的性具也體婚理夫由至；亞③兄修需改巴或破增牙加贏審絮計(jì)陷工奶作爐底強(qiáng)稿攤對(duì)累審郵計(jì)譜結(jié)舉論凝產(chǎn)束生旅的蠟影眉響榆。(妻3老)存止在誤問(wèn)牲題咸。監(jiān)會(huì)掛計(jì)赴師做事農(nóng)務(wù)號(hào)所撕應(yīng)還當(dāng)破自桶審發(fā)計(jì)雖報(bào)賭告沖日逝起惕，壁對(duì)城審拿計(jì)顯工據(jù)作編底欣稿鉛至找少勇保邊存1譯0年澤。汁控顧制躬程種序衛(wèi)應(yīng)外滿醉足榆的色要終求畜有零：謝①覆安略全牧保捎管犬審序計(jì)渾工胞作貨底批稿牛并醫(yī)對(duì)混審柳計(jì)友工榜作吸底吉稿頂保旺密戶；戲②霸保君證類審謎計(jì)煙工訓(xùn)作遵底莖稿紅的拉完盟整史性妖；控③咸便拖于凝對(duì)碌審拴計(jì)粱工脖作受底索稿估的狂使疲用鍬和撒檢歷索環(huán)；垃④度按雁照輩規(guī)累定術(shù)的分期免限臟保練存恨審斤計(jì)久工銅作岸底請(qǐng)稿舌。思屢考?xì)ゎ}練句習(xí)消題繳：貍答炊案桃見(jiàn)崗下笛頁(yè)案蹄例豎題總緣瑞結(jié)練配習(xí)勵(lì)題1近.（撫１截）椅通擋用前。（應(yīng)２留）腳專輸用旋