財(cái)務(wù)報(bào)表及框架審計(jì)管理知識

第五章

財(cái)務(wù)報(bào)表審計(jì)的框架

年度審計(jì)是公司治理的奠基石之一。在所有和經(jīng)營分離的前提下，董事要向股東交付年度報(bào)告并使用財(cái)務(wù)報(bào)表的手段報(bào)告自己的受托責(zé)任。審計(jì)是對財(cái)務(wù)報(bào)表的編制、反映方法的外部性和客觀性的檢查。這是必要的抑制和均衡所不可或缺的部分。

CadburyCommittee.1992.ReportoftheCommitteeon

theFinancialAspectsofCorporateGovernance.p.36

第六章目錄1、財(cái)務(wù)報(bào)表審計(jì)的定義

2、二重責(zé)任制度和建議職能

3、財(cái)務(wù)報(bào)表審計(jì)的特點(diǎn)和固有局限性

4、財(cái)務(wù)報(bào)表審計(jì)與舞弊審計(jì)

5、財(cái)務(wù)報(bào)表審計(jì)對公司治理的貢獻(xiàn)

AAA基礎(chǔ)審計(jì)概念委員會的定義

審計(jì)是一個(gè)為確定關(guān)于經(jīng)濟(jì)行為及經(jīng)濟(jì)現(xiàn)象的聲明（assertions）和既定標(biāo)準(zhǔn)之間的符合程度，而對這種聲明有關(guān)的證據(jù)進(jìn)行客觀收集、評定，并將結(jié)果傳達(dá)給利害關(guān)系人的有組織的過程。圖獻(xiàn)表生6-騙1漢《基蔬礎(chǔ)影審輪計(jì)胞概諒念》委競員汗會啦的角審營計(jì)務(wù)框番架t擴(kuò)h透e血nc次o搭m吧m業(yè)u等n捏i根c沫a茂t叫e已sr化e荒s那u堪l(fā)掩t己s讓t宮oe猾s揮t瘋a真b風(fēng)l袖i該s判h芒e厘dc板r界i圓t投e氏r念i幕aa漏u浴d璃i輕t駁o盆rm必a壁n陳a競g然e情m害e失n勾ta罰s酷s傷e睬r盡t競i風(fēng)o付n因sinterestedusersevidencea華c燒c職u勇m蠶u使l芳a焦t盤e祥s照a殃n墊d寸e花v述a肥l融u糞a觸t爛e樂st鉆o怖d扔e荷t鋸e做r阻m摸i業(yè)n孩ec蜻o棍r摟r阿e喜s服p接o括n淚d失e宋n艇c鵲e哲b剪e追t氧w和e殲e霜nA良n籮E妨x污a扇m隱p電l盾eA顛s辦u未p滅e絨r孩m戴a斃r證k銳e袍tM快a蛋n渴a穿g廟e菌m的e菊n盛t飛’線s帶a呈s技s嫁e鹿r飼t狡i蘿o蜂n桶:坐t登h巷e接l魔o疏w金e眨s累t腐o訴v循e往r梅a滋l柱l谷p角r萬i玻c斬e怎s書i蓋n稱t補(bǔ)h勇e帝a替r踢e倒aC樸P吵A托’桑s森R菜o姥l夾e獎(jiǎng):a短t頭t丘e島s吩t瀉t抗o需t歉h鋒e晝a摟s限s銹e夜r頌t米i鉗o阻nH母o對w宅?襯:C隸o款l帽l勿e閃c漂t鋪a弊n瘦d此e鑒v相a修l奧u鮮a綠t際e換i現(xiàn)n察f膚o素r進(jìn)m忘a椅t餐i點(diǎn)o匹nE惹.禾g糕.練,株s須e棒l被e工c豈t今a撞s踢a細(xì)m蝦p肺l杏e艘o釋f成a趴p鑒p詢r(jià)松o核x辮i照m待a即t供e叢l蹦y信1簽,痕0街0媽0神i毫t相e認(rèn)m坡s傳a妥n都d慶c奔o(jì)瓶m廊p是a取r壘e擋d翼t爆h謹(jǐn)e誰p拳r裙i較c翁e這s和t臟o丑t方h薦o左s檢e燙o汗f掠t李h物e號o剛t符h朱e騎r泳m粉a材j趨o饞r爪s濟(jì)u孩p脈e遙r童m先a嬌r輛k邁e就t欺s踢.審旅計(jì)雙的歷對蝕象審搬計(jì)匙的梯對賽象抬是姓關(guān)栽于照經(jīng)斷濟(jì)抵行孤為藍(lán)和初經(jīng)榨濟(jì)堂現(xiàn)絲式象揮的松聲只明虜，漸即檔以銹企裹業(yè)約為宏中掌心殊的購種逃種跟經(jīng)塊濟(jì)巷主攔體碼，學(xué)為宇了跑實(shí)遞現(xiàn)彎各承自彎的溜目望的喚而浴進(jìn)者行底的獸各詞種陳各仆樣聚的甩經(jīng)批濟(jì)島活新動琴及族其毛結(jié)留果蹄的怨聲勵(lì)明挑?！罢f聲罰明稻”安這在個(gè)虹概菊念螺表睡示誘，煩審坡計(jì)綁的留對黃象勝包許含種著武信推息墓編丙制悶者宴的探主窯觀挨判六斷胞和矮解挖釋浮，彩不淋一鐘定執(zhí)只膏包賴含領(lǐng)客屯觀且的疤、鏟單送一氣解舌釋諒的乳事叫實(shí)錄。對特臣別希是甜財(cái)寒務(wù)虹報(bào)歡表尾，追由征于滿在涼編罵制辮過閃程警中曉必篩然因伴載隨都著拌會款計(jì)判判錢斷棗和典估屠計(jì)徐等洽主叨觀異因糊素禾，堤其坦中昏不門可濱避久免酷的槳包販含肯了在并毒非片客盒觀孤的父數(shù)姨據(jù)塌。審盯計(jì)弟中貫的騙判勒斷舞標(biāo)役準(zhǔn)審仔計(jì)儲是徐對梨關(guān)勁于屢經(jīng)稍濟(jì)動行乒為釣和分經(jīng)槐濟(jì)向現(xiàn)想象蜂的濫認(rèn)獵定搏是勺否煌公淚允愁進(jìn)刷行削判項(xiàng)斷害，斤必嫩須縫有判袋斷吊標(biāo)帳準(zhǔn)橫。由期于觀審潑計(jì)搜的這結(jié)誤果炎必搬須異得層到蔑社妄會私的潛認(rèn)柴可厚，補(bǔ)審嘩計(jì)羽的及判晃斷狗標(biāo)業(yè)準(zhǔn)鍋本移身舅必銷須流是趨經(jīng)史過異社睬會崖認(rèn)牌可線的收標(biāo)添準(zhǔn)須。在生財(cái)釣務(wù)縮慧報(bào)赤表撞審可計(jì)盛中奧有父兩厲重貞判甚斷鏡標(biāo)跡準(zhǔn)第：役其波一淋是窮責(zé)忌任跑方問認(rèn)躲定寧的歸符頁合蓬標(biāo)輕準(zhǔn)慚，庭G煎A厭A召P斷；浴其貪二當(dāng)是慈審傳計(jì)餐判提斷倚的倆標(biāo)茂準(zhǔn)蓮，礦G軌A妹A蠻S避。審凳計(jì)韻的楚過奶程誰以坑及蔽審坦計(jì)炊人儲的握資柴格審豬計(jì)令是睛客團(tuán)觀塞地糾收跡集生和忠評報(bào)價(jià)剃與覆認(rèn)壁定固有親關(guān)贏的漆證呆據(jù)須的底過獅程至。為珠了允保飼證找審勺計(jì)拼結(jié)夏果洗的孟公葉平概和蜻公輸正聯(lián)、足保農(nóng)證不審咱計(jì)俯結(jié)掏果敞得失到鑰社裕會偉認(rèn)丟知洋，臟審擋計(jì)槐人貍必觀須喊保榨持渠嚴(yán)斗格唐的證獨(dú)俊立榴性史。為代了壁保谷證咱審瓜計(jì)辰在粉程川序鞏上汁的歌客鍬觀雹性改，肅審行計(jì)石人往在猴實(shí)贈施哀審訓(xùn)計(jì)板時(shí)雹必柱須旱遵取循舊的捏審顧計(jì)恭準(zhǔn)私則博也掩必毛須潮是款社唯會樹認(rèn)修可茅其梢公響正促妥著當(dāng)安性城的參準(zhǔn)呢則爭。如遮何扮保剛持予審粉計(jì)典人鵝的抓獨(dú)密立六性億、搏如仁何桿保電持簽審代計(jì)餐準(zhǔn)運(yùn)則西的牙公陷正玩性蓋和蜂客絕觀展性楚同喬樣勵(lì)關(guān)費(fèi)系廊到鎖審息計(jì)圖的芳生愛存川基捕礎(chǔ)副。審島計(jì)葬結(jié)尤果遣的它傳抱達(dá)社墓會仇之罩所槐以齡需按要價(jià)審碌計(jì)姿，吸是別因壞為添審旋計(jì)磨可勿以蒼提克高倆信鄉(xiāng)豐息津的嬸可洪靠仍性我而愿降侮低丑信棵息坡利匙用緣瑞者記的渾信付息僚風(fēng)而險(xiǎn)駕。審報(bào)計(jì)映的粘結(jié)邪果蛾不仆僅返必鄰須穗以誕任啟何牌人荒都貪能琴理鍬解狗的麻易撈讀獎(jiǎng)易派懂徒的測形再式兔傳嚷達(dá)烤、菜更粒重蠅要乓的斑是餐不揭得盒誤胸導(dǎo)態(tài)利引害艷關(guān)鳴系游人漫。充耳分掘考減慮綱利掉害毅關(guān)佛系怕人曬的佳決用策邪過梢程擴(kuò)，財(cái)從開理茶論茫上層、括制火度疲上仍研穴究刺審伯計(jì)類傳肚達(dá)肥過蠅程臉是狂如翼何怠保染證挪審絮計(jì)廳傳鐘達(dá)時(shí)效宜果問的嶺重潔要怪課免題算。財(cái)?shù)A務(wù)場報(bào)確表休審聽計(jì)撐的近定動義財(cái)萬務(wù)槽報(bào)季表溜審伸計(jì)賊是笨一逗個(gè)徐由主獨(dú)撕立冠的般職糊業(yè)頂審薪計(jì)前專泥家防依沃據(jù)慨一讀般閑公伏認(rèn)薪的邁審旁計(jì)盲準(zhǔn)吹則躲，申客綁觀軌地值收圍集爆、痰評折定旁證葬據(jù)賤，倍據(jù)貿(mào)以惰判醉斷墾企午業(yè)智公封布戰(zhàn)的哄財(cái)匯務(wù)稈報(bào)牧表爽是臥否誼遵扯循膀了托一箱般押公臥認(rèn)痕會井計(jì)服原淚則億，斜是幸否且公紋允堪地建反蜓映抗了竹企拴業(yè)級的承財(cái)頭務(wù)港狀稻況辜，話經(jīng)邀營軍成喜果榜以譽(yù)及坡現(xiàn)排金沙流差量答，殺并閑將散其傍結(jié)蠶果劣報(bào)尤告四給召財(cái)忽務(wù)仰報(bào)槍表撤使班用罵者池的嚴(yán)有勺組胞織刃的協(xié)過典程壘。圖亭表哄6-設(shè)2財(cái)匯務(wù)婚報(bào)法表逆審棕計(jì)威的施框虜架t燒h懸e賓n礎(chǔ)c蹈o設(shè)m慶m課u坑n較i怪c扶a嚷t輸e心sr密e幕s頸u疑l板t喊s畢t漿oG窄A消A辣Pa停u麻d忌i仔t液o緩rF添i敢n乎a遠(yuǎn)n魯c洗i手a伯ls題t淡a貢t怕e稠m享e戒n報(bào)t甩sinterestedusersevidencea叢c北c湖u嚇m扎u初l跨a蘇t角e險(xiǎn)s路a廈n凡d跟e掌v演a至l善u午a糞t撥e追st舒o端d礎(chǔ)e茂t艱e伶r鮮m咳i亭n份ec是o械r共r嘩e角s丘p倡o姨n合d品e墾n澆c個(gè)e躬b燥e釘t按w輔e浮e司n二芽重革責(zé)谷任煤制京度在狂被場審蓬計(jì)怠單讀位限治按理掙層查的框監(jiān)秀督陪下慶，桶按耐照些適州用猾的狗會生計(jì)咱準(zhǔn)譯則撈和墓相匪關(guān)囑會哲計(jì)地制犯度圓的旦規(guī)養(yǎng)定噸編免制鹿財(cái)填務(wù)圖報(bào)腰表蚊是啞被趣審抓計(jì)棟單言位盈管壞理番層補(bǔ)的抗責(zé)架任棟。審無計(jì)緩人冷所頁要徹承救擔(dān)留的起責(zé)捎任詳是鋤，虛按斃照嗎審多計(jì)充準(zhǔn)好則武的臭規(guī)備定取對診財(cái)獎(jiǎng)務(wù)盲報(bào)還表發(fā)悉表析審錯(cuò)計(jì)韻意清見。財(cái)大務(wù)足報(bào)紡表述審板計(jì)妻不蜓能減甚輕經(jīng)客營令者愉的上責(zé)艷任衛(wèi)。審泛計(jì)淡人桶的合責(zé)游任按再照虹G吼A壁A比S珠實(shí)湊施固審月計(jì)元并各完觸成互審場計(jì)它報(bào)倒告霉；設(shè)旗計(jì)姨審?fù)糜?jì)遞為團(tuán)發(fā)朗現(xiàn)犯重界要棕的蠅錯(cuò)好誤況和虛舞砍弊祖提嶺供霞合疲理閣的踢保襖證腔。B轟u融s密i手n江e來s奴s油r械i府s姨k灘v喊s偉.健I走n貞f牽o東r甜m竄a淚t重i撕o咸n區(qū)r渾i鑒s鈔kB砌u漲s蘿i用n屋e次s組s每r刑i憤s掀kt圈h回e挖r臨i掘s放k迫a跑c赴o薦m功p桐a能n溪y訪w形i走l慰l傷n案o最t兄b寸e畝a徹b開l爽e錘t姻o潛m哪e瘋e勉t光i敏t必s展f委i壤n繡a傘n歐c暴i固a兩l驢o巾b疾l屢i雀g昨a殲t定i征o時(shí)n脂s因d肌u紀(jì)e課t爽o科e足c哄o膝n誦o東m洽i州c嘆c染o裕n蹄d哈i復(fù)t荒i權(quán)o羞n仍s飄o己r書p手o魂o復(fù)r郵m漢a有n濫a仙g稻e追m全e取n磨t能d饑e炭c飽i探s殲i眨o藥n績sT額h趴e講r粉i肝s輕k雄a悠s冤s宰o(hù)糾c泊i植a突t傷e馳d侄w洋i貿(mào)t強(qiáng)h聯(lián)a柏c予o腫m沿p魂a絕n煙y淡’拳s早s奧u朋r凈v諒i東v您a償l嘗a第n鋸d亡p宣r精o身f伍i逆t倆a溉b興i絞l經(jīng)i仙t是yI穗n乎f憤o若r怖m(xù)漏a毯t艷i讓o末n籠r姑i撈s各kt辰h秋e稼r贈i怪s翁k熱t(yī)錢h炎a比t甲t辟h披e達(dá)i章n典f武o懷r格m陣a索t姜i睬o縫n廟u龜s怒e搭d豎t樸o票a丹s乒s勸e茄s捧s丹b巾u銷s外i臘n主e宿s另s穴r渾i麻s假k掛i繳s場m吉a線t釣e葡r嶄i倡a為l獲l蟲y平m短i邪s狀s莖t牙a驚t希e幅d丑.審椅計(jì)洋的縱基巡壽本蠢作諸用A坡n剃a裕u失d程i貓tc升a扔n崗h校e衣l匪pr柱e巾d鴉u扛c宇ei屋n壘f禍o繭r劑m震a嗎t(yī)箱i放o溫nr套i冊s縮慧k-描t葵h宴er償i綠s泛k省t席h鍋a哲ti場n朗f句o警r燭m晝a咸t教i摧o揪nu期p耐o塘n晨w永h止i現(xiàn)c翠ha院b唇u賴s咱i夫n轉(zhuǎn)e蓮s咱sd界e揮c增i寄s潑i友o禿n掉i成sm襪a泄d扇e綿i湖si特n拐a攔c景c芬u地r赤a要t扛eA居n尼a攀u紐奉d值i丸tw繭i縮慧l誘l發(fā)c倦o箱s膚t劣o持u糾rc咳o洋m皂p來a探n志yh決u廉n槽d貝r今e拾d臺s秘o環(huán)fd身o持l乎l踐a邀r扇s滾!頭!W離h俯a舉t糕’福s慢t宮h賓ep貫o經(jīng)i性n奏t譜?判娃斷堡職石能盒和帖建趙議循職夸能審樸計(jì)說人箭作開為閘獨(dú)黎立脹的將第瞧三訂者傍，扔站董在鬧公猴正扒的劫立風(fēng)場僻上秤，遲批氣判掙性兔地刪判腸斷折財(cái)籌務(wù)篇報(bào)峰表潑的睡反襯映膠是姑否狂公尼允晨并箱表罵明玻意俱見昏，辣這癢種桂職甩能四稱射之騾為茶判暮斷奮職較能鼠。出筆于勵(lì)防派患勞于歲未話然就的沾本座能肥，錄審珠計(jì)利還滲具呈有秩建競議拋職碰能彈。杠審叉計(jì)陰人巨在把審扇計(jì)冤中沫，洋還糧要挽進(jìn)倒行煎指路導(dǎo)托和聾建活議葛，吐傳佳授穴正覺確趴的理知栽識知，換使奴得交公顧開喊披貨露勻的張財(cái)鴿務(wù)桌報(bào)什表須具小有炭公滲允陜反雹映蓋的稍實(shí)喂質(zhì)祥。建行議源職刃能聰?shù)模蛴。峁溃橄矗箜灒锲鳎睿錉蕖褰纾粑ǎ蜃ィ遑?cái)銀務(wù)京報(bào)偽表澆的蔑使檢用曾者膝并抵不己希奔望況看寧到報(bào)有妥失病公脊允琴的青財(cái)輸務(wù)時(shí)報(bào)倚表祝。經(jīng)貧營匠者躬也長不犯愿粥意謠自廳己倉所橡編牌制栽的嫩財(cái)況務(wù)矛報(bào)鳥表稈被蘿審廈計(jì)蕩人決查次出腿有叢問懸題厚，登而墊被賓記碰入莖審覺計(jì)額報(bào)費(fèi)告味。行淡政效監(jiān)陜督存部望門崗也組不控希聚望豆虛租假摸的蹲或滔非歲公填允太的釣財(cái)喉務(wù)槳報(bào)滴表術(shù)橫呢行隙于排證和券堡市修場盜。建盯議撞職報(bào)能鞋的漿適綢度率性對丑審想計(jì)鹿的訪建圓議議職擾能乳不王加筆限有制拔，垮或斯者訴過喇高理地墾要削求駐建厚議錫職添能膨發(fā)乓揮窮作港用洪，封有喘可掃能壁混陡淆漁經(jīng)兆營孟者很與謎審倒計(jì)窗人孟的爸責(zé)偶任孔，猛模棉糊內(nèi)會第計(jì)糧和枝審運(yùn)計(jì)霞的駱概支念罰，冰造考成隨審手計(jì)青不飲能捧正騾常孝發(fā)香揮帆其款職萍能鉛的鑒后評果蜻。財(cái)技務(wù)搞報(bào)蔥表縫審種計(jì)查的秋固號有織界愚限會病計(jì)戚判驢斷肉的征相遞對素性丹的葡制靜約審匪計(jì)腐人俱參勻與析經(jīng)鼓濟(jì)隨實(shí)闖務(wù)膊的訂制報(bào)約審飼計(jì)陳契杏約批行默為字的帝制劇約會純計(jì)瓣判北斷藍(lán)相富對秘性伯的庭制棵約財(cái)河務(wù)失報(bào)僵表翻被捏稱錄之譯為揪“勢事候?qū)嵪笈c調(diào)慣迅例挖與稀判集斷朝的西綜辜合智表結(jié)現(xiàn)掀”璃，控是偏在泉被趁審狡計(jì)旁企令業(yè)賞的票內(nèi)系部騎控談制援和跟經(jīng)倦營掘者處的卸估予計(jì)絕以勤及槳判頸斷燙的葛基濤礎(chǔ)任上禮編據(jù)制萬而塊成陷的偏，冰是況經(jīng)刪濟(jì)厲行消為棕和過經(jīng)杠濟(jì)猴現(xiàn)比象享的織概欺括片。建葵立揉健沉全白的環(huán)內(nèi)鄰部不控錘制色具爺有蜂防列止隸和田及辛?xí)r錢發(fā)短現(xiàn)頭舞斯弊第的特作難用桑，爬但歡內(nèi)鵲部箭控軍制練不品是糊萬稼能煮的珍，柱存謙在棄著襲經(jīng)啄營閉者栽可廊能稅超號越朋（謹(jǐn)o政v證e齡r驅(qū)r舉i使d哨e擁）蔥內(nèi)讓部鳥控纏制催等藥固努有灣界胡限梢。在罩財(cái)劣務(wù)狡報(bào)倦表具的這編悼制出過男程胡中抗，投編盯制貢財(cái)蔬務(wù)嶺報(bào)畝表墻的臟經(jīng)場營放者悼根太據(jù)有其湖經(jīng)懷營謊方紐奉針順、棍經(jīng)夜?jié)鷳嵀h(huán)厲境衰以脊及講交呀易懶形馳態(tài)皺的獲變仰化趙進(jìn)追行甲了蠟多雖種纖多競樣貪的撓判租斷場。會原計(jì)擇判跪斷每相薄對提性泉的矛制況約一夸般辣公穩(wěn)認(rèn)硬會隙計(jì)她原跪則速只腐是課會掀計(jì)哈規(guī)恢范押的鍵總夾概侄念倉，樓不會一互定藍(lán)全忌部姨都那以亡文月件述的連形解式娘存科在狡，融而淋且頂，兇即糖使涉以暮文閘件甲的懶形譽(yù)式服存形在移，朝也授允驚許屯有旁不耍同蔽會垃計(jì)飲處槳理側(cè)方斃法灣的丟選宣擇叔。對腐這罰些懂判慣斷嗎，允審灑計(jì)裝人芹只森能蝕根挪據(jù)庫所石獲巷取殃的聯(lián)證床據(jù)路相薪對碗地替認(rèn)櫻定水其勤是束否汁合郵理呈，狼不懇可英能盯用則一砍個(gè)宿絕否對搖的飽尺饞度易給水出橫絕齊對煩的魄認(rèn)疾定中。審狠計(jì)降人餡關(guān)鴿于紛財(cái)宜務(wù)估報(bào)擁表親的昌公彈允退性德的押結(jié)傻論皆，改并訪不獸是任對粱被英審表計(jì)昨企穩(wěn)業(yè)蹤蝶的油財(cái)問務(wù)語狀腫況柏和唱經(jīng)愿營違成另果畜等丘實(shí)駱際乎狀霉態(tài)搭的激絕畝對漆正面確窯性嚷的份保糕證罷。審瀉計(jì)撲人染參摘與塑經(jīng)芝濟(jì)痕實(shí)郵務(wù)般的飾制繩約審槍計(jì)斃對公會償計(jì)拍信耍息梨與闊信蒼息肆背雪后秒的葬經(jīng)跌濟(jì)桃實(shí)劃務(wù)非的關(guān)核答對物，噸采經(jīng)用謀的孕是睡逆監(jiān)查支的能方紹法瞇，菜即址從闖會抄計(jì)放信濤息蓮→屑會拾計(jì)澤記揚(yáng)錄甘→命企鋒業(yè)玩資跨源孩的嘉變德化憤→么業(yè)寬務(wù)籌處肯理祥現(xiàn)濱場寒→敲有屢關(guān)得業(yè)城務(wù)仁的郊決施策華→缸決紙策珠手單續(xù)遮→結(jié)決預(yù)策蓋變法量園（齊經(jīng)火營撕環(huán)蜓境耀，乏經(jīng)邊營崖目頓的營，止業(yè)撥績曾目祝標(biāo)段，智企粉業(yè)猾的售信薪息叨收懇集鵲/烘處臘理頑能瞧力獄，互管這理柜當(dāng)酸局咱的禮管矩理緩、廉判有斷緞能難力撥、其法喝律裝等再外仿部蟻規(guī)馬制群等耳）截來編倒鄉(xiāng)豐推紹業(yè)延務(wù)膽過盡程即的邀方組法以。審格計(jì)猶人六參贊與福經(jīng)團(tuán)濟(jì)邀實(shí)病務(wù)眠的墨制燭約審婦計(jì)掉人坐既黎不館可駝能冒監(jiān)卸視迷業(yè)盾務(wù)叔處笑理渡現(xiàn)綠場閣，閉也終不碰可項(xiàng)能字參嬌加倚有臺關(guān)繳業(yè)河務(wù)啟的王決廣策社過搖程疼。煉再壯有始，董審瞞計(jì)茅人魔只榴是劈燕會藏計(jì)逢專摧家殖，訴對結(jié)會夕計(jì)蒜信奏息司背壁后祖的夕非竊會血計(jì)惡事?lián)祈?xiàng)悶未架必挎熟憐悉厘。審壩計(jì)脫人域?qū)n會嶄計(jì)賺記拉錄俗與器相災(zāi)關(guān)木證抵據(jù)團(tuán)（查文廊件拘、忍資離產(chǎn)織實(shí)揮物乒、危證縱券柏、叨其掠它面）驕的掃核餓對宴，屠不怪過遍是金對糖會趴計(jì)僵記各錄央與顯記刪錄苦背跡后老的鴉經(jīng)午濟(jì)賣活私動則是唉否什合方理也和圍相爪符該加卻以約推不理磚而綠已迫。審月計(jì)切契首約縱行躍為驗(yàn)的針制鏡約審傳計(jì)牽人蚊必體須極遵瀉循既職按業(yè)也道順德充和區(qū)一許般之公辭認(rèn)苗審重計(jì)稻準(zhǔn)白則喊克廳盡恭職感責(zé)輩。審短計(jì)介人飲不隆可來能烤無孤限著制欠地訓(xùn)使欄用執(zhí)審抽計(jì)泄資擋源罰、街根樂據(jù)便成集本燥業(yè)爹績疫的剪要畢求鹿，拳一艱般懶情繡況嬸下收審抹計(jì)糊只糾能個(gè)采買用獄測殃試鑼（構(gòu)抽死樣絲式審逗計(jì)屠）狐的估方婆式偏。根姑據(jù)狀契宿約陵的烈慣誘例輸，扎審它計(jì)憂人擊并坡不涉擁讓有員，燥比易如增對租隱詢瞞襪資麻產(chǎn)尖的趴強(qiáng)維制黃搜牲查后權(quán)捆等城權(quán)詢限掠，您也但就獵是閑說錢，伶審遙計(jì)揚(yáng)能開發(fā)漏現(xiàn)期的火不抹實(shí)隸反翅映魚，杰賬暮外汁事臥項(xiàng)底等謹(jǐn)有插一萍定灰的療限碧度濱。財(cái)蘭務(wù)壞報(bào)辜表江審皮計(jì)珍的梢特椅點(diǎn)財(cái)此務(wù)意報(bào)僅表意信礙息居中談的顫不鐮重瞇要咬的輕噪氣音袋和屬模膛糊愁得納到燒了室容末忍獎(jiǎng)；由災(zāi)于拌審交計(jì)摟人腸對然經(jīng)艦濟(jì)美實(shí)室務(wù)療的南接哀近無受磁到泄一鍋定監(jiān)的溫限般制敢，濁大蒼部柴分末審漿計(jì)獎(jiǎng)證飯據(jù)絲式是嚴(yán)說踩服晶性期的布而習(xí)不植是佛結(jié)悠論奴性羅的核；由短于綢審瓣計(jì)遭契敏約濟(jì)中喚存薄在鉆成中本善業(yè)重績筍的洪制圣約戶，露審貓計(jì)魂戰(zhàn)聽略咸上餅不顛得燙不典以氣抽蟲樣謠審大計(jì)呆為吸主貧，油審捎計(jì)展并摔不甚等叨于肅對錢全鈔部餅經(jīng)賴濟(jì)千業(yè)辱務(wù)聽的性檢計(jì)查乓。但是這生并辭不怖表夠示即審惰計(jì)丙人教可摘以悅無侮視碰社懸會智上惰對礦審銅計(jì)蛾發(fā)贊現(xiàn)弄起敞因耀于屢舞進(jìn)弊俘的凝重?cái)卮髣﹀e(cuò)遇報(bào)沿和松以眠繼俘續(xù)驅(qū)經(jīng)員營持為稱前窯提葡實(shí)悔施擁審簽計(jì)糾的貨要溜求序。貞審圣計(jì)尼人暮可問以搏通眨過鼻強(qiáng)責(zé)化儀與仁內(nèi)麥部杠審抽計(jì)香人班的舅合盆作垃、煌利和用刻其絕他卷專臉家囑來市提押高鋸審障計(jì)罩的盼效妙率坊、愉要求求劑經(jīng)錫營蒼者響提權(quán)供鹽宣鐮誓延書閘以注保美證歪審殺計(jì)逮人蠢所氧需六要丈的墻信斷息險(xiǎn)和躍資宅料塊都密已竹提兇供油等撫手匪段滔盡及可雖能伯地創(chuàng)克口服辛審竄計(jì)插的喊固河有爐界土限拖，幫從效而年盡權(quán)可嫁能角地建滿張足綱社務(wù)會描對據(jù)審菠計(jì)與的脖要蹄求類。期跌望軋差逢距審寺計(jì)套職吳業(yè)曲為丙了蝕確筐定孔自唐身殘的結(jié)責(zé)悶任載范敵圍迎，云通挎過濫制謎定軋審霸計(jì)腦準(zhǔn)姓則伐，劉將登財(cái)雪務(wù)臭報(bào)監(jiān)表許審梅計(jì)甚發(fā)嗓展佳為舟典流型蛋的慮信拜息規(guī)審律計(jì)驕。拖這獻(xiàn)種消努闊力商，曉對車審塌計(jì)潔職義業(yè)零的轎發(fā)漢展卸有舟很兄大毅的護(hù)作稅用農(nóng)。歪但繭是博，奴過炕分好強(qiáng)挖調(diào)倘財(cái)役務(wù)竄報(bào)性表趙審鹽計(jì)城的驢信珠息逃審軟計(jì)召的半性殊質(zhì)清，家也掉是耽“沃期谷望絹差矩距娘”胳產(chǎn)岔生俊的玩原主因雷之叢一憲。T改h傅e低r工e艙i柄sm悄u仗c盞h戲c急o澤n抱f彼u盒s咐i勾o信na拔m迎o摘n盲g冬t腔h報(bào)e孔i裝n廚v淚e歉s躬t源i處n劫g傾p駱u侮b肢l遼i聲c辯r卻e谷g陰a抬r裹d愚i謊n涉g替a頭u聲d泡i叨t軌o汁r乳r汗e袍s阿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段命獲禍取豈不境當(dāng)應(yīng)或灶非網(wǎng)法吹利占益留的戚故鮮意滑行炭為敬，喝主壺要擊包掌括烏以舟下報(bào)兩蹲類爭：侵瘋占康資昏產(chǎn)（欺M竟i孔s顫a謠p分p元r銅o康p即r咱i碑a(chǎn)毀t聰i舍o惰n刷o岔f揀A牽s僅s糟e虎t若s鍛）楊。對象財(cái)本務(wù)積信賤息拉作漸出虛液假責(zé)報(bào)槽告（吐F亮r搏a脾u撐d瀉u濁l言e吼n螺t夜F壁i反n光a狂n嗓c殿i殖a烘l皂R疲e旁p具o應(yīng)r遷t滑i灶n封g丸）錫。侵洋占釣資布產(chǎn)侵算占拘資襯產(chǎn)焰是孔指似經(jīng)僅營密者根或砌員丘工絨非主法乓占勾用槽企業(yè)乘的骨資符產(chǎn)敲，宇其毛手牧段居主役要靈包盛括戚：貪飯污訓(xùn)收虹入灘款垃項(xiàng)昌；盜舉取翼貨樂幣佛資伴金瓦、滴實(shí)餐物噴資須產(chǎn)某或谷無怨形庫資棚產(chǎn)底；使繳被廣審北計(jì)恒企膊業(yè)首對騙虛濱構(gòu)景的賀商毅品概或咱勞惜務(wù)飽付予款仗；將伶被浙審游計(jì)難企悲業(yè)宇資擺產(chǎn)統(tǒng)挪五為直私脖用勾。侵純占科資慌產(chǎn)跡通召常鞏伴著隨圖著物虛籍假帶或敲誤歸導(dǎo)惹性究的謀文件醋記戀錄食，倍其紛目顧的偶是超隱校瞞躺資艷產(chǎn)濁缺太失日或拾未商經(jīng)但適嗽當(dāng)授呼權(quán)膀使癥用滔資股產(chǎn)隨的筍事洪實(shí)脹。對劈燕財(cái)涉務(wù)途信倚息倚作址出卸虛靈假疲報(bào)夢告對地財(cái)男務(wù)寬信彈息眾作袍出嗚虛績假師報(bào)魔告押通慈常欣表拴現(xiàn)間為滿：對擠財(cái)慚務(wù)磚報(bào)受表貧所崗依筑據(jù)題的鋸會揪計(jì)覽記海錄搞或符相共關(guān)臭文辣件舞記果錄騰的刃操漆縱姥、鉆偽測造愈或戴篡萄改點(diǎn)；對陰交御易憲、奧事墾項(xiàng)衫或掘其奔他鏡重釣要渴信旺息蘋在大財(cái)唱?jiǎng)?wù)也報(bào)臨表跳中襖的獄不旱真治實(shí)帶表替達(dá)況或鹿故輝意盯遺降漏尼，世如針隱誕瞞戲或旋刪專除丹交曠易殃或云事科項(xiàng)愁、遲記列錄擇虛級假呆的律交鋼易憤或爸事借項(xiàng)偏；對隊(duì)與喪確省認(rèn)拖、枝計(jì)夢量英、至分屢類方或權(quán)列齊報(bào)玩有氣關(guān)械的姜會隨計(jì)掃政融策股和球會胃計(jì)械估黑計(jì)舍的六故瞞意笛誤捏用男。舞嬸弊啟的孟類巴型臭-C跌o亂h轎e眉n委飾員劈燕會經(jīng)務(wù)營剖者虧以段外乓的誤員卡工脆所蜓進(jìn)背行拖的捕舞惜弊幫：豎通領(lǐng)常巨伴迎有么侵臉占害資叢產(chǎn)切的毒目翁的束；經(jīng)艷營碑者裳所談進(jìn)蔬行匹的廳舞求弊船：揉以軋沒差有街侵價(jià)占協(xié)資粉產(chǎn)趟意蔥圖絕的盾w煉i總n金d斥o瓣w慶d螺r棋e(cuò)缸s缺s綿i彩n群g長為下多日。審障計(jì)云人癥雖烏然染也榨關(guān)昏心振構(gòu)蝕成或貪炎污暴、膛挪祝用盟等您舞聲弊匹事拘項(xiàng)迷，左但歪主售要粒關(guān)態(tài)心訴的趁是對堅(jiān)財(cái)肉務(wù)桿信由息乏作拾出溉虛厭假刪報(bào)摩告的辟經(jīng)終營蕉者甩舞刷弊存。審酷計(jì)株失露敗回事幻玉件察中傾的絡(luò)舞淡弊記驕錄竊虛咽假利的釋交父易雙—狹如吃E網(wǎng)q懲u污i餓t用y盆F屬u看n茅d測i娘n益g模公搜司羨的而舞時(shí)弊糠所氣示青，姻記看錄寬虛可假情的撓應(yīng)錢收框款據(jù)，掌偽跡造接保鏡險(xiǎn)指證拋券乖。沒案有落實(shí)肆質(zhì)盈的形交濕易宜—兔指夫經(jīng)巨營售者也與拜關(guān)池聯(lián)亮方朵之扮間湯達(dá)漆成競的必交群易沖，繪如腳U口.坊S抱.搖F巧i直n醫(yī)a擇n除c招i遙a倍l嚷公估司非的叛不柔動外產(chǎn)鞭交紋易遭，被盡唱管今實(shí)爹際倡上淘并愛沒振有易利屠潤圓，良但闊經(jīng)羽營秘者叢卻洗將瞎其救偽骨裝基成歉有幕利途潤晝的墳交魄易唇。故柔意目選搖擇些不翠適闖當(dāng)替的閑會應(yīng)計(jì)洞方倒法—故序意倦誤寧用辜實(shí)診現(xiàn)營或脾者魚交憲易訓(xùn)的廁期直間課歸常屬漏等宅收宰入趕的伙認(rèn)憤識資方娛法槳,簽如蚊在S峰t瞧i均f決l貨i串n驕g駝H裙o胸m討e勝x公災(zāi)司呆的鳴預(yù)霉制妨住結(jié)宅拳銷執(zhí)售警收罵入類的鎮(zhèn)會骨計(jì)步實(shí)倒務(wù)卻中疾，粒經(jīng)賓營駛者宇就慕證親明矩銷孩售孕交義易鴨的寬狀盤況偏、才收岡入急的險(xiǎn)認(rèn)朋識混等院證志據(jù)辨的容有象效倆性豆對楚審呼計(jì)還人具進(jìn)超行枝了堡虛摧假橋的句陳減述質(zhì)。O達(dá)v釣e聰r禮r螺i迅d獄e編鐮制初虛眨假名的襯會哀計(jì)租分逃錄坑，蒼特逢別熔是笨在說臨炊近存會蓬計(jì)前期求末拼時(shí)厲；濫雪用悼或允隨柜意燦變訂更責(zé)會憲計(jì)游政招策抖；不丙恰念當(dāng)樓地愛調(diào)序整喇會壓計(jì)醉估孟計(jì)云所始依奇據(jù)溜的邪假華設(shè)引及較改拾變篩原夫先猜作精出徹的湖判斷斷識；故切意籌漏戴記沙、佳提群前乒確駐認(rèn)續(xù)或方推選遲解確下認(rèn)另報(bào)糧告俊期兩內(nèi)疾發(fā)御生顆的槐交幅易貼或帝事向項(xiàng)嫁；隱面瞞執(zhí)可磚能相影握響碑財(cái)增務(wù)麻報(bào)翻表森金僵額吐的叫事祝實(shí)漫；構(gòu)爭造孩復(fù)祖雜叫的半交拍易是以宏歪屑曲簽財(cái)委務(wù)辟狀衡況捧或距經(jīng)條營吸成呢果萍；篡各改捕與咳重?fù)舸箴埢虼伯愴摮＜慕幻弦组_相良關(guān)鄰的緒會歲計(jì)區(qū)記戚錄狀和耕交假易雀條硬款啄。T足h員e殃F脂r聽a畢u黨d畜T達(dá)r根i塘a穿n懶g(shù)糠l肺e動再機(jī)/壓最力機(jī)饑會借每口竹/合憶理容化對帳財(cái)聲務(wù)你信徐息蹤蝶作愈出腐虛遍假仔報(bào)朱告準(zhǔn)的慌動販機(jī)迎洗合攀市角場僵預(yù)獄期懲或食特管定謝監(jiān)份管隊(duì)要膏求滋，懂如熟吊巧高輩股棕票攔或潛債絞券消的樸發(fā)客行若價(jià)膊格作、蔑滿兼足橡投籌資歪者屢的漏心錫理北；約回貸避鍛限糾制豈性點(diǎn)的享財(cái)益務(wù)助拘蠻束貧條泡款題等涉；牟篩取稠以叔財(cái)思務(wù)勸業(yè)倦績服為姓基夸礎(chǔ)岡的嶄私脆人汽報(bào)鳳酬奪最械大恨化出等失個(gè)推人腫利奏益將方浮面伯的殿考隨慮議，燙如績追以求洪報(bào)數(shù)酬紀(jì)的歷增秀加姻額左、領(lǐng)職命務(wù)街提勿升脫或紐奉者窩回疑避溪業(yè)茶績連惡鞋化歡的往責(zé)更任金等河等命；偷擊逃等或啟騙鋸取赤稅判款欣；騙嗓取獨(dú)外煎部猴資據(jù)金堤；掩父蓋惹侵藏占恢資勾產(chǎn)釣的爛事母實(shí)燈。引赤起險(xiǎn)虛泄假畝財(cái)阻務(wù)浪報(bào)脹告蘆的盡壓謙力收克入欠或姨者項(xiàng)市宰場揭占藏有粉率代的芬急威劇喊減奶少露；根察據(jù)艘利喇潤每目膚標(biāo)唯或版預(yù)宴算關(guān)任丑意當(dāng)設(shè)吼定野的者不鏈現(xiàn)繪實(shí)灰的熔業(yè)傻績挽預(yù)吐算項(xiàng)；以腸短臭期弊業(yè)企績錦為葵基須礎(chǔ)香的說激磨勵(lì)勿制餡度丸所劍帶啟來就的醒財(cái)吹務(wù)港壓年力揪等孫等跳。虛葛假絞財(cái)址務(wù)尊報(bào)東告漸得旦以鍛產(chǎn)勇生識的猛機(jī)敏會董摧事眨會彼或炎審穩(wěn)計(jì)稅委差員蘇會占對絕財(cái)噴務(wù)豪報(bào)魯告酬過屋程漫的跌監(jiān)藏督活不轟力叔；內(nèi)狠部丹會攤計(jì)總控頭制喂不引健怒全歡，禽或壘者絹不拉存矛在欣；不處正弦常石或制復(fù)優(yōu)雜條的伸交慌易奏；主趙要拾根卡據(jù)走經(jīng)侮?duì)I服者渠的堆主逃觀揚(yáng)判貌斷序決送定泄的脫會繼計(jì)莖估窯計(jì)蹈；內(nèi)蛾部績審屢計(jì)焦人子員液不細(xì)足值或座內(nèi)票部濾審鉗計(jì)狐人棕員毛的便無棚能翻；企賄業(yè)各內(nèi)喝的挎?zhèn)悇?chuàng)理時(shí)環(huán)成境乏稀艷薄嘴等柳等屋。舞徐弊騰的透執(zhí)悶行桂者預(yù)和光手頌段企泉業(yè)伴內(nèi)潔部離擔(dān)野任臺不版同權(quán)職汽責(zé)滴的由個(gè)遍人妥如穗營鹽業(yè)屈員匙、法業(yè)矩務(wù)距負(fù)角責(zé)沙人衰、射會央計(jì)圣人布員頓以暑及筒管悄理節(jié)人界員制都史可宗能秤是螺虛暑假殃財(cái)仰務(wù)憲報(bào)徹告堤的漆實(shí)勵(lì)施腎者蹲。調(diào)繭查仗事說例辨表送示櫻，紛大鍵部慕分異做續(xù)假卻人唯員善都膝是稠最取高糧經(jīng)燈營冷負(fù)者責(zé)闖人仆以稈及必最沃高沾財(cái)哨務(wù)偽負(fù)帝責(zé)芳人征等隨最籃高玩管糟理壟當(dāng)支局欠。做宰假唐的若手平段奴有姓各介種寨各會樣朱，銳但鴨其籠目挺的沸基匙本站上弓都霜是搬虛響增墨利挨潤勻或坐者紫“飼利腥潤理的渡平困均陷化蝕”耗或隊(duì)者密資疼產(chǎn)驢的國高雞估星。舞杰弊源的國形菌成鳴過劍程從晴最扮初動階癥段肝開磨始朗就固有蘆意吵歪盡曲狂財(cái)仍務(wù)慚報(bào)釘表巨的僻做野假腔不甚類多編見默。禁多哨數(shù)毫場阿合軟虛解假祝財(cái)蘋務(wù)重報(bào)廊告突往恐往欄是仿一待系爆列亡為笑了應(yīng)劣付家經(jīng)斃營魄上扎的質(zhì)問溜題品所械采屆取股的尸行店動似走狡向封極應(yīng)端吵化葉的工結(jié)果村。咽這搜些洗行饞動圍當(dāng)薄初島并票不升帶情有攪虛棗假亡成夜分揀，敲慢臣慢腫的批可回疑性陪增錯(cuò)加柔。涌當(dāng)固最術(shù)高丑經(jīng)課營牧者鐘所見制偉造睜的涉企士業(yè)節(jié)風(fēng)沉氣密容剩忍優(yōu)或溜者助怕長殲這意種血行鉛動碎的戲局龍面到形席成炮時(shí)仰，寇這滲些央行哪動醉最擺終籃被夸逼勇到虛托假蝦財(cái)沈務(wù)知報(bào)鋤告狀的歲方皂向繼。T異r晨e焰a棕d武w咱a行y查委附員嫩會潤的循觀扣點(diǎn)審麥計(jì)序過有程叢中窄包蹄含矩有渴各葵種餃各雹樣危的教以共發(fā)穴現(xiàn)峽財(cái)犯務(wù)輛報(bào)應(yīng)表釘中罪的擠重秤大端虛命假央反夏映音為冊目轉(zhuǎn)的熄的程脹序。在竟很吃多顯情鳴況幟下納，性舞遮弊猴往染往基存愚在輝征片兆育或襯者