第五章 審計(jì)程序

第五章審計(jì)程序第一節(jié)審計(jì)程序概述一、審計(jì)程序及其規(guī)范化審計(jì)程序（auditprocedures）是指審計(jì)人員實(shí)施審計(jì)工作的先后順序。有廣義和狹義兩種含義：廣義的審計(jì)程序是指審計(jì)機(jī)構(gòu)和審計(jì)人員對(duì)審計(jì)項(xiàng)目從開始到結(jié)束的整個(gè)過程采取的系統(tǒng)性工作步驟。狹義的審計(jì)程序是指審計(jì)人員在實(shí)施審計(jì)的具體工作中所采取的審計(jì)方法和審計(jì)內(nèi)容的結(jié)合。一謙、雙審像計(jì)磨程噸序領(lǐng)及棵其我規(guī)烏范猾化不寶同費(fèi)的殃審斬計(jì)顛主抓體欲或嘴審較計(jì)辟類饑型鋼，走其另廣修義黑的踩審球計(jì)搭程畜序錄一捆般槽都僑包偏括艙準(zhǔn)以備搏、臥實(shí)坦施煙和世報(bào)挪告償三羨個(gè)慶主拐要群階且段犧。審匠計(jì)竄主煩體罪不繁同恥，嚴(yán)審冶計(jì)猜程故序床三帖個(gè)瞧階灘段刻的爪具唱體習(xí)內(nèi)驚容風(fēng)也清有蔽所術(shù)不阻同寶。審拋計(jì)煮程妻序輕規(guī)柄范博化號(hào)的社意幅義兄：1找）需有晌利狐于攻審晃計(jì)允工卡作顛的福有話效乏管嗎理毯和融控交制2塞）配有哪利過于查審住計(jì)愚人暫?jiǎn)T賊掌增握賽審午計(jì)租工順作嘴規(guī)混律計(jì)，奧使地審篩計(jì)近工擠作眠有桐條升不司紊似地猛進(jìn)丸行3儲(chǔ)）慕有依利墻于摘提鍛高復(fù)審鐵計(jì)先工混作詞的框質(zhì)敏量讓和裹效胞率4北）撓有朋利晚于憶貫憶徹退落臘實(shí)茫各俗項(xiàng)昆法巴律飼、仁法套規(guī)足和積政細(xì)策5射）疼有壁利逮于經(jīng)維謠護(hù)擱各達(dá)方賤面蝦的松權(quán)棄益換，揪更禿好川地捏實(shí)?，F(xiàn)堆審甜計(jì)灑職何能墨，誦發(fā)超揮照審校計(jì)示作畝用二懸、掘?qū)徲鹩?jì)撈程礎(chǔ)序殘的平法結(jié)規(guī)急要頁求《攔審賽計(jì)俊法義》右對(duì)之政希府?dāng)[審木計(jì)迫程擇序定的商規(guī)子定捎：制差定鹽審祝計(jì)趙項(xiàng)考目騰計(jì)良劃徐，遺組倚成亮審悉計(jì)秀組雕，蘿下墳達(dá)追審掩計(jì)世通束知驢書宿，越進(jìn)勉入誘現(xiàn)彩場(chǎng)怒實(shí)峽施夸審怒計(jì)純，盜征術(shù)求梁被氏審葉計(jì)約單寨位碎意絞見憑，昏提周交刑審穗計(jì)跌報(bào)止告湊，堵審展定拖審喪計(jì)敵報(bào)春告暴，博提幅出毛處痰理享意述見鋒，牲行噸政紙復(fù)蔥議浪，膽后膀續(xù)積審子計(jì)給等筑?！痘?dú)稍立歲審猛計(jì)鎖基噸本燈準(zhǔn)猾則冷》勺及關(guān)其紛他紅具突體洪準(zhǔn)種則腸對(duì)塊民洞間韻審準(zhǔn)計(jì)靠程震序葡的貢規(guī)如定稱：了鉛解貍被倚審估計(jì)冠單擺位句基敲本挺情允況名，俱接余受把委遲托戀，拾簽次訂級(jí)審代計(jì)炒業(yè)悼務(wù)私約拘定些書擠；食編鈔制鏈審裙計(jì)拆計(jì)信劃須；鉤評(píng)忽價(jià)暈內(nèi)閱部端控步制韻制致度嗓，山進(jìn)尿行厲符鴨合廳性陜測(cè)阿試精和冒實(shí)避質(zhì)浴性冶測(cè)臺(tái)試蒜，的運(yùn)訴用群審務(wù)計(jì)肯方氧法樸獲監(jiān)取旋審陵計(jì)對(duì)證惹據(jù)焰；票匯糟總膽審漫計(jì)紗工種作聞底淹稿踢，崗出懼具建審田計(jì)米報(bào)雷告供等枕。第航二鑼節(jié)袖民構(gòu)間哭審枕計(jì)罰程騾序一擦、霉審促計(jì)銀準(zhǔn)價(jià)備岸階火段審桂計(jì)鄭準(zhǔn)停備障階辦段憐也阿稱剝審曠計(jì)錫計(jì)報(bào)劃傾階貪段霞（a聯(lián)u慕d武i挎t故p警l善a滑n誤n全i橋n淡g腸s美t對(duì)a寫g持e）論，壇它票是素整躬個(gè)廢審煎計(jì)彈過倚程爽的嶄起熟點(diǎn)劉。審興計(jì)綿準(zhǔn)倆備波階家段霜的信主旬要專工決作掃包尾括源簽握訂改審計(jì)計(jì)鐘業(yè)控務(wù)堤約新定撞書五和玩編塔制孕審凝計(jì)非計(jì)泛劃職兩梳大危環(huán)事節(jié)聾。（俘一尸）陵簽推訂嚷審先計(jì)西業(yè)押務(wù)槍約燭定摟書1．默審畫計(jì)務(wù)業(yè)夕務(wù)擁約潑定黎書止及想其辟作陷用簽伐訂珠審巷計(jì)降業(yè)阻務(wù)塔約討定犁書喪是研審腎計(jì)細(xì)準(zhǔn)突備夠階靠段斃的仔一掌項(xiàng)虛重診要捐工私作放。目庸的灘是害為甲了溜明合確義約躲定拋雙蒸方立的醋責(zé)掏任騰與趟義撲務(wù)森，鍛促秋使闖雙鉛方孟遵般守差約孫定懇事各項(xiàng)漠并倍加形強(qiáng)脾合察作吐，引以焰保泉護(hù)懸會(huì)球計(jì)濫師改事單務(wù)逐所丟與折被弱審陜計(jì)滿單林位辱的緩利冊(cè)益?zhèn)?。審薪?jì)仇業(yè)雷務(wù)沃約圣定要書傳（a簽u秒d菊i在t村e(cuò)構(gòu)n乒g侵a素g兆e序m扛e室n躁t風(fēng)l冬e嘩t尚t灶e域r）〈孔獨(dú)睛立膽審翁計(jì)曲具康體山準(zhǔn)碎則腿2詳號(hào)錢—羞—暫審羨計(jì)嗚業(yè)蓮務(wù)珍約堪定膽書鋸〉集第捏2梨條枝：是旬指畜會(huì)鋼計(jì)延師名事謹(jǐn)務(wù)腹所多與伍委住托垮人（生c喂l面i熟e讓n鍛t宴）弟共啊同農(nóng)簽毀訂開的剛，族據(jù)真以寸確則認(rèn)恥審棉計(jì)繼業(yè)場(chǎng)務(wù)息的鉗委羊托利與遵受蠟托爛關(guān)揮系還，饅明案確并委順托鋪目使的菠、社審茅計(jì)胖范丈圍謹(jǐn)及演雙稿方擔(dān)責(zé)制任材與放義朵務(wù)銜等估事贊項(xiàng)唱的玩書沙面砍合孫約忘（圈w邪r寸i百t滋t垂e作n卻c憤o海n裹t壞r駁a擺c足t庫）娘。審驕計(jì)列業(yè)跨務(wù)鍬約度定臣書掩屬家于渣經(jīng)慕濟(jì)展合鉗同畜的厘性堅(jiān)質(zhì)視，憑具喉有鎖法申定慚約痕束診力歷。審拍計(jì)布業(yè)猾務(wù)愉約登定庭書笑的透作始用榴：（死1周）費(fèi)可搶以副增在進(jìn)雕會(huì)介計(jì)宣師卻事路務(wù)鏡所江與枝委暴托交人滑之對(duì)間嫩的腸了獨(dú)解尖。（道2施）屈可撕作扒為盈被顫審織計(jì)腿單獲位明鑒宿定舌審滔計(jì)亭業(yè)擋務(wù)梢完骨成治情俯況猴及皮會(huì)持計(jì)肢師伏事動(dòng)務(wù)港所鮮檢扛查寒被橡審環(huán)計(jì)虹單錯(cuò)位紙約盾定呢義還務(wù)降履均行悠情票況各的牌依憑據(jù)少。（執(zhí)3軍）苗如謎果腳出汗現(xiàn)堵法攏律請(qǐng)?jiān)V邁訟弦，審較計(jì)隆業(yè)久務(wù)株約襲定吵書添是焦確細(xì)定會(huì)椒計(jì)燒師闊事就務(wù)悲所硬與規(guī)委懶托通人坑雙汗方應(yīng)伯負(fù)占責(zé)佛任麻的安重疲要砌證花據(jù)瘦。2掏．煉簽緩訂裳審橫計(jì)缸業(yè)走務(wù)升約絨定峰書怨之心前辟應(yīng)性做鐘的爆工揮作（章1偏）焰初蓬步轟了庭解允被輩審冶計(jì)控單菠位支的窯基薄本赴情梳況（摸2增）怕初鵲步鼓評(píng)擁價(jià)熱審泳計(jì)摟風(fēng)核險(xiǎn)包澤括揮了沾解手委社托雜人辛的穿委難托吉目燦的盆和吊委草托珠動(dòng)僑機(jī)前；霞評(píng)堵價(jià)痕會(huì)饑計(jì)陡師克事綱務(wù)殲所飛的欣勝富任樸能掃力（勒3約）商候議攔約帶定倍事架項(xiàng)應(yīng)觀與倦委汗托遺人晃商老議飲并漂達(dá)葉成慚一柴致盡意孝見鉗的達(dá)主午要抗事耐項(xiàng)貴包虹括畏審就計(jì)各范鍵圍培、喝雙脖方撕義配務(wù)瘦、孟審日計(jì)壓收晉費(fèi)勁、畜出穩(wěn)具兄審晶計(jì)倦報(bào)轟告肢的使時(shí)督間囑等洲內(nèi)染容（底4顯）慈明猛確裕被呈審婦計(jì)蕩單招位殘應(yīng)個(gè)協(xié)慕助嗎的質(zhì)工躺作3繡．季審德計(jì)超業(yè)蠢務(wù)單約攝定逆書節(jié)的星內(nèi)習(xí)容一植般副都虜應(yīng)醉包培括備以疏下沃基偽本毫內(nèi)撞容召：（艙1晌）抖簽縣約委雙可方闊的敏名音稱（張2聞）雹委晉托晃目恒的番。如任是習(xí)會(huì)唇計(jì)渣報(bào)挺表慈審局計(jì)磚還抽是巾其跪他奇特利定繪目根的釀審您計(jì)俘。（3）迎審犧計(jì)芒范艷圍磚（s階c跡o浮p唇e撫o少f厲a銷u鼻d穴i那t）會(huì)廉計(jì)宵報(bào)砍表葛審垃計(jì)暴范眠圍幼是纖指帽所收審?fù)?jì)岔的搭會(huì)跨計(jì)救報(bào)放表廁名獎(jiǎng)稱天及檔其渠反贈(zèng)映沖的態(tài)日壞期該或礎(chǔ)期落間聚。（4）群會(huì)胡計(jì)匠責(zé)齒任腦與岡審己計(jì)嫂責(zé)花任會(huì)喘計(jì)肅責(zé)頁任柄與茄審踐計(jì)學(xué)責(zé)離任1美、鴿審較計(jì)蠶責(zé)草任愉的柿概急念審迎計(jì)它責(zé)鳳任桿是齡指悲注右冊(cè)旬會(huì)溝計(jì)壩師遵執(zhí)票行筑審鍋計(jì)軋業(yè)儲(chǔ)務(wù)軋、串出銅具咽審究計(jì)習(xí)報(bào)紋告豬應(yīng)叉負(fù)細(xì)擔(dān)惠的膽責(zé)銀任審咽計(jì)寨責(zé)湖任武是屯注怠冊(cè)胡會(huì)凍計(jì)竟師調(diào)對(duì)扇委令托鞋人呆或環(huán)者肝被徐審冠計(jì)蜂單谷位遲及寸審級(jí)計(jì)潔報(bào)答告均使蹲用饞者把應(yīng)亞盡劃的僅義艇務(wù)鋸，識(shí)是引審頌計(jì)田職塘業(yè)些生惑存畢和世發(fā)券展漫的界基借礎(chǔ)會(huì)攏計(jì)弄責(zé)費(fèi)任扒與花審澤計(jì)父責(zé)找任2歉、擔(dān)我鎮(zhèn)國涼注粒冊(cè)拐會(huì)卡計(jì)思師膏審飲計(jì)夸責(zé)勾任暮的老表嬸現(xiàn)報(bào)甩告叫的起真搬實(shí)皇性報(bào)伴告魚的斤合租法擺性合巡壽法鏈性的叨判銷斷揀標(biāo)抗準(zhǔn)房誠：Ａ益執(zhí)援行叔審拐計(jì)掀準(zhǔn)撥則藥規(guī)殺則Ｂ長實(shí)挪施伶適圍當(dāng)濫的饑審序計(jì)蒙程梅序會(huì)恭計(jì)暫責(zé)春任駱與魂審定計(jì)胸責(zé)茂任3死、兄會(huì)董計(jì)灰責(zé)拉任會(huì)扔計(jì)剩責(zé)踐任咳是勇被芝審軋計(jì)稼單棄位卡管殺理查當(dāng)板局河對(duì)逃編矮制竟的車會(huì)場(chǎng)計(jì)笛報(bào)茄表緩應(yīng)異承夫擔(dān)幼的水責(zé)另任會(huì)施計(jì)僅責(zé)濱任姥的悔內(nèi)隨容貴包唱括界：1施、秤建謹(jǐn)立蜂、況健水全淹內(nèi)魯部咐控幼制巡壽制抬度2哈、蔽保趣護(hù)跌財(cái)帥產(chǎn)采物寨資宿的蛾安她全娛、減完惱整3衡、慨保稿證跳會(huì)歡計(jì)但資炸料迅的散真拿實(shí)失性弦、響完玩整寧性扮和趟合辣法栗性會(huì)女計(jì)妹責(zé)沸任雪與考審棋計(jì)警責(zé)柄任4笑、找審效計(jì)涉責(zé)役任稠與央會(huì)患計(jì)裙責(zé)呀任舞的堅(jiān)具止體夜界厭定下捏列昆行幅為罷應(yīng)錘界百定群為埋單柜位推的會(huì)鍬計(jì)貨責(zé)掘任1售.請(qǐng)違深反撇《土?xí)塾?jì)雕法燦》葉及替相犧關(guān)把法撈律瓶、勁法絹規(guī)地的梢規(guī)朵定陶，排未拋依穿法踏設(shè)屠置投會(huì)兼計(jì)值賬復(fù)簿攀及回進(jìn)咸行舞會(huì)端計(jì)姨核怠算紐奉。技如氏在艙法酷定周的膽會(huì)譯計(jì)抹賬朱簿托之冷外澤，怨另齡設(shè)烈一偶套愁或滑多盾套鞏賬殖簿偉，森造示成羅企雁業(yè)另的借會(huì)則計(jì)譯資貍料瓜不惜真制實(shí)誓、烤不神完窯整初。2吸.到違阻反立《絕會(huì)農(nóng)計(jì)竭法屢》俊、驢《劇企景業(yè)歸會(huì)急計(jì)租準(zhǔn)薯則噴》茶等裙法軟律薄法朝規(guī)謀的省規(guī)賢定黑，圣編賞制粱虛蠻假撕會(huì)停計(jì)丟報(bào)濤表內(nèi)。陣如測(cè)偽巧造欠、貨變醒造銅會(huì)彈計(jì)員憑輛證距和侵其明他裂會(huì)街計(jì)讀資爺料墻，別編霞制垂虛殊假湖會(huì)滲計(jì)敢報(bào)歸表劣；譜隨陪意制改蔬變?nèi)Y姑產(chǎn)思、襯負(fù)挎?zhèn)鶞悺⒋端Q有佩者伯權(quán)扎益勝、趁收畜入附、隨費(fèi)與用央成血本惹的毯確溜認(rèn)諸標(biāo)誰準(zhǔn)哨和爽計(jì)攏量災(zāi)方即法尊，博隨兄意錘調(diào)惕節(jié)示利北潤跟；憑用采以裹資搭信挺等照為腳目奔的失的扒非它法胡定拖資劃產(chǎn)幕評(píng)狠估速增師值添，騎隨智意策調(diào)著增房誠其出資旬產(chǎn)客賬矩面滴價(jià)艦值飛和框資克本置公臟積雪；材通丸過稈關(guān)犬聯(lián)歉交招易哀，戀運(yùn)批用惰不磨合營理纏的捉交社易乘價(jià)拐格武，古或繞在競(jìng)交亮易浸未狂實(shí)茅現(xiàn)殲的爐情厘況風(fēng)下閣，芽進(jìn)城行胞調(diào)傷節(jié)棄企壺業(yè)搜的第收脾益賤；尿?qū)ΧY應(yīng)馳確角認(rèn)尋或登披獲露刮的蘋損沾失皂、蔽負(fù)程債厲不辦予甜確昆認(rèn)鳥或菠披襲露弊；憶通格過基虛秘假覺的忙資悼產(chǎn)窮重做組惰或哨債拜務(wù)桐重你組渾，玩虛肢構(gòu)目利炭潤涌，見粉存飾部會(huì)伶計(jì)縱報(bào)愛表型。會(huì)膏計(jì)訊責(zé)柱任嬌與因?qū)復(fù)煊?jì)困責(zé)禮任3較.番違攝反旱國昏家包及菌地虎方悄稅探收頂法頑律林法論規(guī)兼的始行撐為殿。獨(dú)如驅(qū)故宜意稍隱湖瞞窄應(yīng)擠納照稅互事疑項(xiàng)跨，橡對(duì)斑應(yīng)隆稅旺經(jīng)講濟(jì)險(xiǎn)事寇項(xiàng)店不感作市賬介務(wù)杜處暴理?xiàng)?，引逃灶避境納串稅稠；郵購磚買虧、伴虛愧開喊或鞋代植開糟的論增晴值急稅古專嬸用星發(fā)懸票裳等駱非抄法嚇取疾得痰納中稅田憑銷證鴉行歸為威；蓮提聯(lián)供徑虛澆假脆資吊料培，定騙橡取盾國釀家怒稅堅(jiān)收堤優(yōu)綿惠級(jí)及石其哥他默違嘗反響稅首收奪法偏規(guī)盛行寧為吵。4今.卡在離社件會(huì)略審售計(jì)拼機(jī)慎構(gòu)震審睡計(jì)剖過恥程旁中貝，待企艙業(yè)掩故斃意絕弄駛虛它作蔽假像、曉隱紅瞞脾事旨實(shí)沿真娃相弄的花應(yīng)樣認(rèn)逐定捏為冶企挖業(yè)昨會(huì)村計(jì)宜責(zé)白任投。答如沙不憲提畫供悔真毫實(shí)紛、首合止法諒、柿完蔥整姨的發(fā)會(huì)協(xié)計(jì)江資化料瞎，鋸對(duì)既提長供虜給情注兼冊(cè)心會(huì)藏計(jì)布師宿的丑資肉料茶進(jìn)充行哄偽址造憂、膠變軟造你；語對(duì)瓜注蒸冊(cè)罪會(huì)音計(jì)渾師塔審鏈計(jì)仁要柱求年提低供奏資系料洞原宮件充或牽復(fù)渾印醬件灶拒陶絕宴提勇供省的錫；墳注應(yīng)冊(cè)納會(huì)賣計(jì)脾師俗向溉被敬審怖計(jì)悲單控位伐有羨關(guān)走人置員吧進(jìn)趣行秘詢哨問晶時(shí)笛，莊拒烤絕膀回少答臘或印不南如邀實(shí)輸回駛答妨解澤釋疲有擔(dān)關(guān)拜情促?zèng)r桶，餓導(dǎo)涉致弦注浮冊(cè)禁會(huì)著計(jì)塌師專誤漿解垃的弓；岡對(duì)領(lǐng)注倉冊(cè)瞞會(huì)陵計(jì)全師爪要膠求往執(zhí)駁行士的法審膚計(jì)喘程宮序羅不采給液予諷必韻要飾配慘合嗚或糕有聰意僑設(shè)刊置武障嫁礙帥，及導(dǎo)講致插注撓冊(cè)翠會(huì)曲計(jì)貧師些無族法映實(shí)系施蒜必托要周的留審員計(jì)仁程肆序抵的爬。會(huì)恨計(jì)枕責(zé)擾任面與立審?fù)嬗?jì)臭責(zé)買任5價(jià).皂社唉會(huì)捕審螺計(jì)蒸機(jī)害構(gòu)政發(fā)僅表濟(jì)了暑審岸計(jì)癥意償見混，捐出敘具遠(yuǎn)了駁審預(yù)計(jì)小報(bào)疊告野，己而過企邀業(yè)糞不拿予執(zhí)采結(jié)納丘的解，員應(yīng)脊界演定丹為習(xí)企戀業(yè)積會(huì)州計(jì)偵責(zé)摸任搶。數(shù)如染企紗業(yè)沸對(duì)允注倒冊(cè)掉會(huì)殲計(jì)呀師達(dá)出泛具御的帳審怠計(jì)辱意政見及報(bào)互告中不拖予咳采某納滔，皮不士進(jìn)董行檢相怒應(yīng)督的較賬共務(wù)妙調(diào)朱整菜或短披咽露街；撈企揪業(yè)個(gè)對(duì)項(xiàng)注抵冊(cè)窗會(huì)蛋計(jì)稿師答出基具種的參審迅計(jì)哭意竹見臥報(bào)洽告痕采巷取皺避孫重泳就棄輕裳的過處牧理遞方及法激，談部繞分婆采出納候?qū)徦┯?jì)伯報(bào)廳告罩意仰見峰。6梁.右企必業(yè)母與掩會(huì)唱計(jì)滲師顧事川務(wù)紛所貼、歲注舟冊(cè)姜會(huì)悅計(jì)喉師街通姓同怒作波弊寬，吳企噴業(yè)任應(yīng)撓承以擔(dān)碎相凡應(yīng)乎的紀(jì)會(huì)戲計(jì)硬責(zé)瓶任常。7服.星企爪業(yè)妖發(fā)陵生客的渴其票他春違敏反候國劣家特財(cái)傭務(wù)掌會(huì)海計(jì)句法鞏律庭、省法席規(guī)幸的防行糾為頁。尸如釀違半反煤會(huì)獄計(jì)巨監(jiān)奪督脅方屆面尖的征其川他纖法蚊規(guī)法，富未蠅建注立無、錫健容全信和型有蛇效鋒實(shí)饞施劣內(nèi)奧部弄會(huì)洗計(jì)末監(jiān)畝督穩(wěn)制旨度害，徒拒癢絕遺接蜻受掘依骨法宿檢宅查吉的衫；粉違騰反親會(huì)發(fā)計(jì)脆機(jī)嶄構(gòu)蔑和莊會(huì)豆計(jì)嘗人餅員炭管飼理儀方掀面鼠的現(xiàn)法關(guān)規(guī)像，葉未閃依號(hào)法切設(shè)賽置辜會(huì)訊計(jì)耳機(jī)賤構(gòu)林和劑配縫備紐奉會(huì)擔(dān)計(jì)良人自員瘦的健；晚違壺反御會(huì)吃計(jì)立工菊作輔基同礎(chǔ)貞、賣工患作旱規(guī)蛙范旬等捎會(huì)尾計(jì)化管拔理班方蒙面耽的茄法音規(guī)哥，終未遍妥憤善駱保紅管會(huì)會(huì)立計(jì)算資惜料谷，鉆造賊成世丟敲失虧和周毀蘋損噴等涼。會(huì)翁計(jì)傻責(zé)劉任亂與殊審優(yōu)計(jì)丈責(zé)違任下鉗列子行襪為負(fù)應(yīng)拍界鍛定飯為性注情冊(cè)售會(huì)痰計(jì)糠師版和賄會(huì)健計(jì)軟師墓事軋務(wù)芬所去的審遺計(jì)腫責(zé)畏任1麻.速注本冊(cè)文會(huì)匪計(jì)纖師啦在蔬執(zhí)緊行聲審刊計(jì)角業(yè)倡務(wù)品時(shí)及，脾未疾根竭據(jù)格《貿(mào)中您國案注姐冊(cè)阻會(huì)錦計(jì)鋸師腫獨(dú)頌立叛審菌計(jì)堵準(zhǔn)漁則理》造的瀉要悼求熟實(shí)貧施盤必這要餅的繞審無計(jì)參程族序圣，攜僅形根節(jié)據(jù)巷企輝業(yè)心提緊供纏的潤會(huì)丙計(jì)仰報(bào)替表爺，堆就傅出葉具妹審群計(jì)穿報(bào)拔告原。2呢.朝注搬冊(cè)勤會(huì)歪計(jì)靜師姐在工審筋計(jì)肺過禽程慕中植，訊未糊索告取雪客輝戶炎在劃經(jīng)腐營俘過展程革中肯的背必溪要鳳的心審丟計(jì)星證較據(jù)提，礙如烤重軌要環(huán)的篇購烈銷舒、圍投浪資把（廚聯(lián)開營料）圍、該擔(dān)曲保遙合祝同脅，資重秧大晝經(jīng)蓬濟(jì)民事泡務(wù)勉的翻董個(gè)事迫會(huì)騾決案議璃（蘇或吸紀(jì)蔑要咸）糞和漏法商律戲訴晉訟解事冷項(xiàng)狀，鋸造駕成堂對(duì)聲其咳重福大行經(jīng)錢濟(jì)生事醉項(xiàng)乓的揀漏惑審歷，譽(yù)導(dǎo)藥致曉審筑計(jì)碰報(bào)唯告驕?zhǔn)鴮?shí)暫、信失其真墨的武。3食.幅注躲冊(cè)筒會(huì)筋計(jì)撲師撲雖流實(shí)余施扭了嫌必躍要替的賞審余計(jì)藏程筆序棒和鵝審壞計(jì)死方居法炮，辱卻堡因農(nóng)遺記漏島或潛回就避蹈了粘企覆業(yè)建重挨大修問念題順而椅發(fā)繡表應(yīng)了球不拔恰呢當(dāng)劃審郵計(jì)施意彩見主的作。狠如賢注嚇冊(cè)僻會(huì)域計(jì)另師飲在局審嚼計(jì)艙過踏程輩中培發(fā)掛現(xiàn)兩了企客籠戶轟會(huì)扮計(jì)超處哨理寺的籍重而大饅錯(cuò)查誤寫，傘或蕩涉捉及談其采高多層患管擔(dān)理高人桌員尤舞旋弊秋時(shí)塊，叼迫俗于任客售戶鐘關(guān)鐮系蜂或芒壓額力剃，冰未獅能范根燙據(jù)飼事果實(shí)丸真少相芽，凝記讓錄隔于降其瞞審?fù)煊?jì)倒工鏡作考底眠稿捏，掘而鉆出船具祝不瘋恰倡當(dāng)愧意怖見挖的面審芹計(jì)介報(bào)咬告斤的復(fù)。會(huì)租計(jì)厭責(zé)兄任記與女審增計(jì)考責(zé)宴任4停.借注晝冊(cè)濫會(huì)歲計(jì)路師胃在失審迎計(jì)器報(bào)彼告芒中笨對(duì)昂應(yīng)成予卷披魔露術(shù)或激揭克示剛的母事借項(xiàng)車不妙予須披波露械揭口示逗，暢而翠出琴具欲不訴恰茅當(dāng)起意嬸見陽的口審艱計(jì)遙報(bào)破告騙的熟。綁如泛注禍冊(cè)有會(huì)凝計(jì)煙師宇明馳知仔企求業(yè)峰在露經(jīng)帝營慮活閱動(dòng)戰(zhàn)中葵有號(hào)重掏大俱的幫違巖法糠行書為幅，普而步不睬予贊指跑明作揭送示款；末明淘知拋企浮業(yè)統(tǒng)存犬在漆會(huì)爺計(jì)著處陷理種方蘿法茅前丹后血不除一恰致兼，毯重福大極的濁會(huì)陰計(jì)詞報(bào)械表其期歲后澤事責(zé)項(xiàng)蘆、牢關(guān)蹄聯(lián)叮交豆易柿和編或姑有稅損墳失計(jì)事淡項(xiàng)茶，梢而探在促其侍審是計(jì)葵報(bào)占告抵中項(xiàng)未丟予薦適俱當(dāng)派披灑露屋和弊揭靠示兩，路出逆具塌不貿(mào)實(shí)貪審?fù)ビ?jì)乘報(bào)包告礎(chǔ)的玩。5矛.金注教冊(cè)景會(huì)屢計(jì)泊師副及趙其冤會(huì)術(shù)計(jì)堅(jiān)師抽事仿務(wù)饒所掃出真具鬼的森審的計(jì)酷報(bào)大告貸類繁型姨與答審錦計(jì)尺工黃作度底雹稿役的廁證添據(jù)罷和巨結(jié)析論益不秤相循符泳合剃，股而雄出藥具搞虛接假冰審冤計(jì)頂報(bào)候告司的林。映如塔注省冊(cè)俱會(huì)飽計(jì)有師懶及僵其虜會(huì)川計(jì)蠅師景事黑務(wù)數(shù)所撿未怠能炭按廚獨(dú)瘦立躲審稼計(jì)摩準(zhǔn)兔則借的眼要洽求桶出協(xié)具啄審服計(jì)佳報(bào)煎告續(xù)意疑見碌，鏡有灰意波回蜜避獎(jiǎng)企脂業(yè)蒜存隊(duì)在聞的砌問蹦題燭，鎮(zhèn)使奴其倒審池計(jì)測(cè)工掏作坑底例稿膽的往結(jié)摸論摘與蒜審春計(jì)填報(bào)每告躺意病見區(qū)類毛型睬不友一眠致刷。6凝.駱會(huì)鴨計(jì)魂師困事香務(wù)犧所仿與家注紹冊(cè)驚會(huì)退計(jì)挺師凱與曉被貸審我計(jì)應(yīng)單融位僚通雪同阿作爹弊稠，因出抗具賢不松真毒實(shí)扛、駕不騙合喉法便的嗽審虜計(jì)墨報(bào)組告炊，砌應(yīng)竭承慎擔(dān)御相背應(yīng)妻的情審約計(jì)劉責(zé)廟任礦。7界.節(jié)會(huì)濟(jì)計(jì)宅師匹事陽務(wù)揉所冰和納注廣冊(cè)膝會(huì)枝計(jì)膠師斜存聞在印的地其畝他盡違曾反良《主注侵冊(cè)守會(huì)茄計(jì)值師歡法副》印和店其隆他持相掌關(guān)完法賣律宗法角規(guī)奏的剖行烏為涼。審咽計(jì)欺業(yè)躺務(wù)疏約蠅定恥書材的心內(nèi)艷容（營5艱）亭簽魂約奔雙非方拖的或義券務(wù)（才6扮）蒸出冒具鍬審貢計(jì)抵報(bào)駐告竿的易時(shí)鋼間龜要該求注（欲d鼠e啄a呀d燒l半i衰n孫e象）（受7哥）申審京計(jì)鎖報(bào)卸告坑的偷使尚用橋責(zé)助任（耕8罷）館審貞計(jì)梢收妹費(fèi)鮮（圣a鴉u經(jīng)d乞i晚t嗎f位e乒e仍）（墊9誤）打?qū)弾び?jì)漁業(yè)摩務(wù)拉約么定宇書譜的同有預(yù)效銳時(shí)戴間（隸1犯0究）拜違懸約冬責(zé)球任（率1滾1嶄）源簽吃約婆時(shí)雷間（京1嘆2來）曲簽鳥約達(dá)雙欠方腎認(rèn)獨(dú)為幕應(yīng)幸當(dāng)逃約掙定陸的泄其酬他邪事唱項(xiàng)（挺二岸）貌編摸制娛審俗計(jì)驗(yàn)計(jì)菊劃含炸義更：僅《壞獨(dú)購立所審冊(cè)計(jì)駛具勿體歐準(zhǔn)虹則狼第遣3理號(hào)粉—串—呈審慚計(jì)竟計(jì)浪劃促》審?qiáng)^計(jì)拼計(jì)唯劃犁是劉指津注霧冊(cè)座會(huì)張計(jì)道師或?yàn)闀?huì)了擦完閱成都各徒項(xiàng)福審歇計(jì)飾業(yè)鼓務(wù)揉，堪達(dá)疫到詠預(yù)慮期撓的傾審滅計(jì)勵(lì)目前標(biāo)旗，徒在送具成體備執(zhí)歸行處審始計(jì)良程退序辟之皆前租編識(shí)制屋的蝦工招作畏計(jì)勺劃疾。作擔(dān)用山：1躬、聯(lián)通館過喘制反定墾和蔥實(shí)蔥施閉審撓計(jì)轟計(jì)蔥劃爺，匹可抄使游C縣P攏A釋能贊根燦據(jù)2衡、逢可嗓以榨保訊持蜂合耗理甜的擦審攜計(jì)產(chǎn)成拔本脂，遠(yuǎn)提黃高衰審陵計(jì)勻工慈作都的搬效外率巖和柳質(zhì)雕量帝；薯3裳、蘆可碼以畢避朋免偉與余被凱審柱計(jì)返單辱位悶之振間旁發(fā)曬生趟誤躁解媽。注才意召：對(duì)文審舉計(jì)艘計(jì)漂劃饞的見補(bǔ)湊充障、舟修嫌訂極貫真穿兄于捧整嗽個(gè)紋審娘計(jì)斑過備程幟。審申計(jì)遭計(jì)駝劃爸的潮內(nèi)館容種類

總體審計(jì)計(jì)劃具體審計(jì)計(jì)劃概念

是對(duì)審計(jì)的預(yù)期范圍和實(shí)施方式所做的規(guī)劃，是CPA從接受委托到出具審計(jì)報(bào)告整個(gè)過程基本工作內(nèi)容的綜合計(jì)劃。依據(jù)總體審計(jì)計(jì)劃制定，對(duì)實(shí)施總體審計(jì)計(jì)劃所需要的審計(jì)程序的性質(zhì)、時(shí)間和范圍所做的詳細(xì)規(guī)劃與說明。內(nèi)容

1．被審計(jì)單位的基本情況2．審計(jì)目的、審計(jì)范圍及審計(jì)策略3．重要會(huì)計(jì)問題及重點(diǎn)審計(jì)領(lǐng)域4．審計(jì)工作進(jìn)度及時(shí)間、費(fèi)用預(yù)算5．審計(jì)小組組成及人員分工6．審計(jì)重要性的確定及審計(jì)風(fēng)險(xiǎn)的評(píng)估7．對(duì)專家、內(nèi)審人員及其他注冊(cè)會(huì)計(jì)師工作的利用8．其他有關(guān)內(nèi)容。

1．審計(jì)目標(biāo)2．審計(jì)程序3．執(zhí)行人及執(zhí)行日期4．審計(jì)工作底稿的索引號(hào)5．其他有關(guān)內(nèi)容。

編禽制規(guī)審容計(jì)球計(jì)尺劃浸的蜘步清驟編對(duì)制扛審花計(jì)劣計(jì)禾劃礦一極般軋包墾括嫌三展個(gè)氏步禁驟柄：（孟一蛇）陰作封好恢編潮制現(xiàn)計(jì)萍劃冤的抵準(zhǔn)栗備養(yǎng)工淚作悼。1輸、垮了淘解行被部審吵計(jì)憶單撞位筒經(jīng)懂營葬及兼所陸屬除行業(yè)業(yè)口的池基鑄本厘情糾況劣；目逢的污：叉弄偵清肆對(duì)蜓會(huì)遼計(jì)涼報(bào)滿表愧具方有緩重圓大觸影妻響涌的堵事囑項(xiàng)償、沙交駱易也和琴慣城例禁。需筍了錄解恭的獨(dú)基己本暮情膽況即包押括匆：致（插6讀個(gè)旬方循面肢均榨為蛙環(huán)厘境中證厚據(jù)金）①謎業(yè)輩務(wù)冊(cè)類尺型榴、軋產(chǎn)辰品臣和海服老務(wù)惱的甜種可類冊(cè)、揮被員審涌計(jì)剖單你位扒的悠地蘿理袖位浸置托，沉以宵及刊經(jīng)蔽營乞特探點(diǎn)②衡行燒業(yè)乖類倆型揉、細(xì)行膊業(yè)陣受渠經(jīng)遞濟(jì)濟(jì)狀勾況科變積動(dòng)題影論響棚的淘程愛度碼、園主輕要采的醉產(chǎn)玩業(yè)趣政桂策榴和梳會(huì)績計(jì)夜慣副例③煤關(guān)接聯(lián)先方你及嚼其灣交蹦易橋的摩存凱在蠟情很況④任影宿響燈被娃審匯計(jì)驕單譯位狀及疲所銳屬框行硬業(yè)管的改法鳳律伯、幸法判規(guī)⑤巴被擺審只計(jì)強(qiáng)單岡位但的拜內(nèi)化部諷控茄制⑥墾提助供秋給趙有疫關(guān)憑管儲(chǔ)理浴機(jī)季關(guān)殊的福報(bào)想告膊的岡性盼質(zhì)編也制壤計(jì)眠劃屑的蹤蝶準(zhǔn)球備汽工慮作浴—種—熊了貴解蕩基溜本普情同況了憤解責(zé)基毛本動(dòng)情桑況椒的模方攤法攤（尸1守）倒查鹽閱該上丑一造年搜度批的走工摧作墨底鑰稿鳳。增（叮2翠）扁查泊閱振行舌業(yè)慎、揮業(yè)戒務(wù)字經(jīng)芬營巷資寒料做。桌（鄉(xiāng)豐3合）棒實(shí)抬地醬察穿看哥被央審蘿計(jì)車單斑位孩的槍生里產(chǎn)嶄經(jīng)嚼營虎場(chǎng)佛所付及升設(shè)麻施盯。獨(dú)（憂4瞇）民詢粗問澤內(nèi)受部那審鐵計(jì)堤人憶員笑。盡（漁5齊）價(jià)詢休問泊管秋理蓄當(dāng)填局爬。賭（蚊6栽）馳確倆定諷關(guān)歇聯(lián)池方宿及捧其楚交葡易漲的重存躬在椒。蜓（莊7雪）促考隸慮瓣有促關(guān)售會(huì)欠計(jì)膝和儲(chǔ)審農(nóng)計(jì)議公描告祖的睡影朋響百。編抄制刺計(jì)修劃惡的棟準(zhǔn)羊備鎮(zhèn)工臟作忌—晴—冊(cè)執(zhí)屑行靜分雨析攪性店程族序2糟、匯執(zhí)芽行慕分烏析顆性吐程撞序備，短初壇步住確推定緊重肚點(diǎn)丟會(huì)申計(jì)緩問顫題隔和練重片點(diǎn)填審據(jù)計(jì)畜領(lǐng)眼域語；所壟謂彼分迅析翼性剛復(fù)伍核霉是退指襲注攝冊(cè)伍會(huì)輸計(jì)蒸師潑分定析伸被賢審懷計(jì)勇單霉位吩重尾要辱的修比優(yōu)率志或采趨遼勢(shì)渾，奪包晴括槐調(diào)渠查撒這樂些羽比劑率禾或蚊趨師勢(shì)葛的疏異野常半變譯動(dòng)鼻及伐其蓬與猜預(yù)歌期促數(shù)容額菊和檔相扎關(guān)乏信確息梯的湖差僚異揉。分尸析文性助復(fù)素核榮程掙序收在姑會(huì)懲計(jì)邀報(bào)感表絕審沫計(jì)伏中新的謀用忌途（搬1局）次在父審畝計(jì)慮計(jì)道劃送階趨段蒼，壞幫萌助屑注蘿冊(cè)稻會(huì)凱計(jì)麥師漫確喜定耳其時(shí)他披審現(xiàn)計(jì)配程起序雪的竹性諒質(zhì)米、陣時(shí)誼間辱及噸范頓圍私。（姻2鏡）悅在稿審夕計(jì)外實(shí)百施章階招段城，肺直異接武作溫為欲實(shí)蔑質(zhì)罩性宏測(cè)傭試細(xì)方揮法態(tài)，惹以饑收千集圣與逆賬樣戶暖余艘額表和問各儉類視交麥易姨相擇關(guān)脆的面特雖殊紐奉認(rèn)妹定飛的頁證旨據(jù)妹。編浸制個(gè)計(jì)糊劃豬的還準(zhǔn)秩備恒工險(xiǎn)作—沿—黎執(zhí)礙行請(qǐng)分祝析皺性傅程番序在迅審愧計(jì)迎實(shí)掏施阿階發(fā)段蜓，奪注遲冊(cè)消會(huì)般計(jì)處師紹將吹分月析半性功復(fù)菌核糖程您序夠直閉接撲作尋為顫實(shí)配質(zhì)找性榜測(cè)陶試差程雜序稱時(shí)苗，增應(yīng)貢當(dāng)圾考殊慮雕以園下姿因衛(wèi)素職：這①錢分男析秀的支目刷標(biāo)配;蒜②棍分為析萌結(jié)倒果茫的門可摟信田賴黃程甜序溜;鍵③歪被欺審咬計(jì)么單塔位峽的水業(yè)鍬務(wù)胖性付質(zhì)革及歪相瞇關(guān)仇信滔息樹的趣可蓋分艷解確程苦序答;族④動(dòng)信嗽息圈的促相歡關(guān)軟性急;懷⑤剃相傾關(guān)存信勞息盾的耳可兩獲缸得宮性服、請(qǐng)來齒源救、峰可杠靠境性澤、奴可規(guī)比奪性蕉;剛⑥邊相嬌關(guān)羞內(nèi)仁部購控代制戶的霜有港效挨性爆;跑⑦歌前遍期捆審稅計(jì)刻中柜發(fā)崇現(xiàn)財(cái)?shù)脑鷷?huì)炒計(jì)扇調(diào)輕整仇事蝕項(xiàng)萍。編透制貌計(jì)拜劃搬的敬準(zhǔn)舌備佛工栽作—半—討執(zhí)閱行耐分突析童性菌程橫序（連3判）飽在戶審迷計(jì)田報(bào)秘告做階界段熊，逃用突于翠對(duì)饒被脾審裙會(huì)飽計(jì)來報(bào)攔表捉的值整纏體殖合硬理穿性益做蒙最篇后姿的溫復(fù)蜜核爺。祝分臨析想性艇復(fù)釘核瀉程衛(wèi)序梁在歸所求有紀(jì)會(huì)每計(jì)山報(bào)勺表嚴(yán)審?fù)?jì)汽的擾計(jì)示劃船和珠報(bào)炎告窄階苦段秋都喚要饒求蜂必坑須浙使奸用剖。土但述在爆審趴計(jì)煙實(shí)寸施原階避段扭則挽是段任貧意懸選洽擇棋的活。詳計(jì)峽劃繡審駁計(jì)煮工墳作啊時(shí)吐，鏈?zhǔn)節(jié)妹譅T析韻性成復(fù)炸核妹程水序絕的利主冤要之目慘的臉是判使俱注甲冊(cè)侵會(huì)辮計(jì)嫌師應(yīng)對(duì)息被囑審懲計(jì)辨單威位鹿的醒經(jīng)傻營零情植況麻獲攝得諒更對(duì)好陵的蜜了付解生和氏確術(shù)認(rèn)非資嚇料序間發(fā)異親常課的謎關(guān)廟系黃和菠意第外筆的醫(yī)波煉動(dòng)撇，侍以就便暮找難出悲存故在因潛菊在眨錯(cuò)辣報(bào)份風(fēng)央險(xiǎn)秧的犧領(lǐng)難域翼。編攪制儲(chǔ)計(jì)燃劃戲的距準(zhǔn)交備確工拖作廣—濃—隙審答計(jì)海重銀要旺性3愚、衫初出步畜評(píng)郵價(jià)汪重輝要攤性蘆水米平戀。重蜓要許性案的壓定棚義省所添謂雖重搞要趟性掌，減是露指嫩被剪審冤計(jì)床單毯位扔會(huì)暗計(jì)社報(bào)撲表錢中沾錯(cuò)洪報(bào)匪或快漏最報(bào)蕉的韻嚴(yán)果重差程蟲度甜，覆這祥一泰程為度隙在勾特柳定墊環(huán)柴境岔下陷可枯能砍影橫響紹會(huì)禿計(jì)圍報(bào)撒表計(jì)使芬用狀者盜的橋判何斷曉或投決閉策撐。炮理稿解殊這猶一栗定沃義槽必卡須它注卻意箱以衛(wèi)下詢幾編點(diǎn)豎：?jiǎn)剩^1業(yè)）它會(huì)枕計(jì)凱報(bào)檢表酒使沿用覽人榨在持不每改叼變驅(qū)對(duì)南會(huì)胳計(jì)雹報(bào)獨(dú)表慕所漿做娘的炕判感斷劉和露決咐策肉的井前繳提什下鋤，限能妥接郵受類的美（孕容裕忍格的焰）紛報(bào)池表喂這剝含隔有梅的臂最喇大喜差莖錯(cuò)同額疊。辣（濕2案）茂重技要籮性枕概上念神是狼針承對(duì)組會(huì)奶計(jì)門報(bào)辮表憤而葵言膜的亭。歷判鍬斷央一幸項(xiàng)看業(yè)晃務(wù)陽重若要妙與乖否具，吹應(yīng)酒視解其煌在怎會(huì)紹計(jì)桂報(bào)收表現(xiàn)中湯的逃錯(cuò)獲報(bào)沈或繡漏騎報(bào)侄對(duì)驕會(huì)滑計(jì)晚報(bào)丟表衛(wèi)使寒用筋者扛所避做肆決獅策色的夠影尸響黨程中度脊而訪定乳。搜它濃是批一閥個(gè)盈數(shù)私量核上筍的蘋概施念壟，暑重益要腳性勞水席平重越監(jiān)高攻，枕意注味滑著揉允慕許病的蜻錯(cuò)注報(bào)背金改額速越顯大譜，匆所識(shí)需糠的滑審軟計(jì)武證網(wǎng)據(jù)煎就細(xì)越花少鐘。慮即疾重巴要禁性挪與泉審?fù)?jì)討證毒據(jù)刷成鼓反蹄向旗關(guān)續(xù)系診。編共制躁計(jì)疤劃摩的雞準(zhǔn)噸備薄工雙作亞—漲—膏審菌計(jì)參重語要浸性（輸3襯）猴重欺要咐性帖概貨念救必芳須暴從下會(huì)曠計(jì)旋報(bào)指表櫻使都用岡者鼓的帶角謝度梅來注考枕慮徒。散因汪為艘會(huì)遇計(jì)開報(bào)冒表囑是歐為瓦了員滿棚足凝會(huì)鄙報(bào)紗表煤使妨用驅(qū)者餡的羅住芬處雨需沃求扭而耕編紡制濁的則。扣會(huì)塑計(jì)除報(bào)暈表砌使葉用紅者蠢是軋指郊具壺有絹一窯定耀的悟理批解選能悄力顛并盛能彩夠影理曲性恢的躺做公出奴判悶斷秒和末決炒策鋼的拜使抱用愉者挪。（邁4庫）筍重押要?jiǎng)菪云蟮慕衽凶噤P離權(quán)不占開拼特舞定罪的鼓環(huán)騰境瓶。齊不伶同判企魄業(yè)粥面織臨嶄不灰同宜的桶環(huán)杯境拳，殊因暴而帥判方斷當(dāng)重再要叛性狗的銀標(biāo)導(dǎo)準(zhǔn)什也排不符相療同尋。（沈5栽）薪重半要擊性天與子可寒容廚忍紙誤轉(zhuǎn)差軌之滾間暢的棉關(guān)蔬系溝。假注鉛冊(cè)違會(huì)間計(jì)未師滑應(yīng)憶根缺據(jù)棟編怒制僚審騰計(jì)師計(jì)摔劃涉時(shí)衛(wèi)對(duì)炒審檢計(jì)消重脂要奶性逃的孝評(píng)掩估勸，尺確拌定紙實(shí)零質(zhì)搖性住測(cè)汽試晝的昂可臺(tái)容可忍應(yīng)誤聽差劫。減實(shí)榜際種上鈴，鴉賬禾戶撞層兼次底的械重執(zhí)要鬼性害水頁平抵就莊是搶實(shí)備質(zhì)迷性扭測(cè)乞試狠的淋可著容眠忍評(píng)誤旁差廁。編位制檢計(jì)遠(yuǎn)劃育的抖準(zhǔn)膏備餅工平作菌—組—書審蔥計(jì)罷重斗要吼性（座6譯）艘錯(cuò)逼報(bào)罵漏妹報(bào)扁的敲“剛嚴(yán)邀重仍程紐奉度素”昏，承指夸的炸是紅其單金蹲額燦和貨性賣質(zhì)醫(yī)。久金層額藥大桂即索重忍要篇；真但辱有喜些稱錯(cuò)披報(bào)容金巷額喊不亞大飄，分卻旬性傻質(zhì)擴(kuò)嚴(yán)滿重可。①容涉劉及系到糧舞慰弊俘與亭違秒法帝行雕為緒的辦錯(cuò)盾報(bào)債或課漏醉報(bào)②簽可語能幼引盡起換履佛行破合及同啟義碰務(wù)揀的丈錯(cuò)容報(bào)艘或竊漏額報(bào)③漏影例響怖收駱益弓趨壓勢(shì)勤的殼錯(cuò)泄報(bào)亞或伏漏勉報(bào)④肝不宰期容望疲出典現(xiàn)針的賀錯(cuò)撿報(bào)面或勵(lì)漏奇報(bào)編俘制墾計(jì)煎劃蒼的鄉(xiāng)豐準(zhǔn)蔽備術(shù)工夾作砌—竿—零審找計(jì)織重句要躲性重區(qū)要蠶性凡的攔運(yùn)是用懇在蠶確臺(tái)定婆審既計(jì)拴程世序產(chǎn)的稍性爸質(zhì)闊、儲(chǔ)時(shí)黃間僅和是范弄圍舞及酒評(píng)用價(jià)油審男計(jì)傾結(jié)夢(mèng)果犯時(shí)偏必濕須驢運(yùn)中用仁重禁要蛾性柳水漁平拾。編結(jié)制趨計(jì)看劃胡的訓(xùn)準(zhǔn)宇備騎工德作室—就—拋審菜計(jì)撒重仰要疏性運(yùn)伸用花重繡要管性醋水忙平恒的尊注男意巨因賊素啄：金援額惜和借性蛇質(zhì)輔的翅考逮慮錯(cuò)注桂冊(cè)底會(huì)劍計(jì)天師杯在餓運(yùn)節(jié)用題重頑要稿性裕原藏則展時(shí)匙，幻玉應(yīng)確當(dāng)仿考功慮佳錯(cuò)湖報(bào)棚或匆漏原報(bào)顯的濁金黑額冒和序性辮質(zhì)籍。血這筍也孝就稿是堤說么，辜重計(jì)要予性秀具垃有歉數(shù)坐量鄭和輸質(zhì)開量昌兩術(shù)個(gè)掘方裝面說的衰特抗征顆。冊(cè)一鑰般賭來少說看，爛金份額硬大熟的捕錯(cuò)喊報(bào)蘆或超漏患報(bào)遮比烏金川額議小山的對(duì)錯(cuò)狡報(bào)隙或童漏諷報(bào)哨更狠重草要淺。原但仰在茶許炸多郊情初況賴下悶，遠(yuǎn)某滲項(xiàng)班錯(cuò)灑報(bào)句或染漏劈燕報(bào)副從哭量旁的財(cái)方羞面達(dá)看病并奧不政重脆要討，性從串其悟性積質(zhì)駛方膨面甲考謎慮陰，黑卻刑可龜能糞是昨重謝要澇的遍。伯例突如胃：井1默.路涉在及翅舞囑弊伶與黑違肚法醉行賣為夕的漠錯(cuò)災(zāi)報(bào)鑼或倒漏艙報(bào)較。押2哥.?？僧嬆苷硪皤@履莖行程合散同蛙義峽務(wù)暑的給錯(cuò)煤報(bào)舌或嘆漏型報(bào)委。首3扎.哄影袋響飲收鑰益曠趨耐勢(shì)議的侍錯(cuò)舉報(bào)逐或蒼漏區(qū)報(bào)吩。寨4霉.木不描期疾望圈出陡現(xiàn)估的嗎錯(cuò)咬報(bào)上或棉漏件報(bào)朝。編清制黑計(jì)梳劃異的錘準(zhǔn)筒備箱工視作憂—楚—凳審沈計(jì)連重體要瘋性編課制改計(jì)差劃冷的渾準(zhǔn)膊備哲工諒作饒—墾—救審稻計(jì)易重仰要資性兩日個(gè)幫層隔次見重攀要糠性魚的亦考后慮掃注蕩冊(cè)自會(huì)街計(jì)秋師灑應(yīng)恭當(dāng)受考漆慮絲式會(huì)坊計(jì)險(xiǎn)報(bào)拔層歲次鋒和呈相聰關(guān)宏賬貧戶但、舊交吃易塊層與次紛的鐵重氣要羊性心。帽這享就訴意漂味儲(chǔ)著財(cái)注習(xí)冊(cè)而會(huì)華計(jì)雄師謀在難審儀計(jì)秩過倦程頁中尿必笛須泛從什兩晴個(gè)從層聾次口來歌考仗慮贊重桿要任性狡：稠1重.郊會(huì)披計(jì)灰報(bào)盤表蠅層秧次順。數(shù)2雄.訊賬確戶俘和脂交框易瞧層洗次蚊。編命制咐計(jì)選劃鑒的渾準(zhǔn)偶備疊工灰作確—窩—革審螺計(jì)捷重緞要狀性報(bào)課表戒層材次莖重?cái)[要汗性者水磨平沫確討定協(xié)的蜘其伐他蛋注尚意封事們項(xiàng)恒：⑴筆.郵凈模利何潤箭接梁近腰于券零巾時(shí)因，差不貝應(yīng)炭將虜凈囑利商潤混作推為仍重賺要熄性皺水遇平第的扛判道斷挖基則礎(chǔ)岡；⑵宏.驕凈拋利畢潤飲波產(chǎn)動(dòng)倆幅汗度庭較嚼大鏡時(shí)怠，暴不啟應(yīng)喪將攝凈尖利聲潤叨作鬼為榮重粘要越性孕水?dāng)R平別的軍判子斷具基代礎(chǔ)架，綿而頌應(yīng)筆選烏擇源近料幾慌年析的羊平竹均廢凈柿利艇潤赤；⑶陵屬素于匹勞命動(dòng)寸密高集容型挖企劇業(yè)塵時(shí)梢，井不規(guī)應(yīng)騰將藍(lán)資含產(chǎn)粥總弄額休、欺凈缸資撿產(chǎn)魯作臥為賞重祥要憲性離水清平英的諸判善斷挨基唱礎(chǔ)娛。編會(huì)制封計(jì)乏劃景的獨(dú)準(zhǔn)丙備抬工饒作爪—巾—熱分慚析泰審雕計(jì)絕風(fēng)雖險(xiǎn)審報(bào)計(jì)迅風(fēng)猶險(xiǎn)回，旺是閘指曉會(huì)站計(jì)俱報(bào)巷表妙存液在穴重脆大史錯(cuò)帶報(bào)鹽或宗漏糖報(bào)程，趨而披注牢冊(cè)叢會(huì)尿計(jì)葡師聾審康計(jì)奧后潮發(fā)儲(chǔ)表綁不諸恰織當(dāng)畫審延計(jì)倦意呈見亦的棕可太能準(zhǔn)性填。審拴計(jì)忽風(fēng)啊險(xiǎn)失包仿括1瓜、足固遲有嶼風(fēng)降險(xiǎn)2待、施控絮制課風(fēng)脹險(xiǎn)3繪、忘檢貝查蛾風(fēng)放險(xiǎn)睬。編土制忌計(jì)梯劃珍的恐準(zhǔn)緊備令工漏作柳—邪—娘分普析乓審丈計(jì)免風(fēng)也險(xiǎn)（隨一繳）推固慢有熔風(fēng)慢險(xiǎn)鹿所唉謂多固蓬有霧風(fēng)怖險(xiǎn)宮：聰是均指銹假極定局不傭存誦在啞相榨關(guān)淹內(nèi)幅部魚控壘制寸時(shí)炒，新某井一好賬航戶田或意交顯易雜類尚別枝單東獨(dú)蛛或習(xí)連俯同態(tài)其薄他蜘賬窮戶竄、逃交瘡易薄類蓮別漲產(chǎn)動(dòng)生站重兼大慨錯(cuò)旱報(bào)罪或險(xiǎn)漏命報(bào)漆的柜可略能竹性宴注圍冊(cè)范會(huì)羞計(jì)虹師月評(píng)棟估煤被芬審要計(jì)剃單攝位都的煮風(fēng)蛾險(xiǎn)冬時(shí)籠，修應(yīng)鍵當(dāng)蜻考赴慮竊的胖因城素吹可留分膀?yàn)楹鍍煽惒ぃ韩I(xiàn)第推一撇類論因紋素堵與稻會(huì)陰計(jì)匹報(bào)盼表亭層描次細(xì)有悄關(guān)加;晴第坐二戰(zhàn)類土與標(biāo)賬讀戶擋余茶額棉或銅交扛易盜類腥別底層裙次母有繳關(guān)幼。編隱制找計(jì)郵劃趨的底準(zhǔn)墨備大工姿作圈—?jiǎng)佟诸澪鲋髮徫橛?jì)楊風(fēng)薪險(xiǎn)1租.探評(píng)殲估驕與喪會(huì)酬計(jì)疏報(bào)掀表姐層丹次液有亦關(guān)破的嫁固扒有越風(fēng)東險(xiǎn)辭時(shí)煩，株注鴨冊(cè)紹會(huì)姑計(jì)綢師碧應(yīng)剪著把重瓦考挖慮默以錢下宇因五素肉：藏（毅1圣）樸管李理噸人落員稼的疊品酸行薦和暮能忙力獲。沸（鎮(zhèn)2凳）忘管拆理般人殼員產(chǎn)，你特映別燭是致財(cái)競(jìng)務(wù)筋人來員茶的拾變繞動(dòng)丟情赴況顆。務(wù)（浩3撐）涉管爐理喉人疾員姜遭食受規(guī)的蹲異賀常旁壓臭力鐘。切（幸4感）閘業(yè)貌務(wù)鏈性啦質(zhì)資。蝦（座5恩）德影斜響柱被蝦審躲計(jì)綢單漁位涌所驢在雞行躁業(yè)脂的榴環(huán)艇境桐因流素謀。編畫制嘉計(jì)檔劃鋼的炊準(zhǔn)攻備葵工吹作方—鈴—充分室析迫審餡計(jì)聯(lián)風(fēng)腫險(xiǎn)2桐.爭(zhēng)評(píng)余估激與腦賬當(dāng)戶紋余章額興或燈交幸易脖類集別剛層輔次檔有珠關(guān)別的繭固魔有殿風(fēng)濃險(xiǎn)閘時(shí)分，津注計(jì)冊(cè)刺會(huì)栗計(jì)棕師猾應(yīng)哨著而重勵(lì)考夸慮弊以夢(mèng)下拳因此素躁：淘（哭1滴）綢容傍易裙產(chǎn)跡生迫錯(cuò)絞報(bào)抽的稍會(huì)則計(jì)養(yǎng)報(bào)歲表突項(xiàng)壟目倉。攪（坑2拼）熱需喂要得利蔬用巖?？蚣覍すみm作授結(jié)蘆果千予歉以限佐亂證睜的劑重顏要裁交獲易歡或井事繼項(xiàng)葬的龜復(fù)器雜能程葉度繳。夢(mèng)（硬3歇）酸確妹定營賬錄戶翠金置額贏時(shí)炕，還需酒要太運(yùn)菌用柜估紐奉計(jì)愚和鴿判腸斷指的吊程爬度迎。導(dǎo)（叉4妹）塑容五易榮遭默受掏損律失扶或晶被意挪旺用失的狠資餡產(chǎn)湖?？儯ㄍ?膨）侍會(huì)奔計(jì)晝期警間蹈，挑尤蹤蝶其閃是蔬臨銳近覺會(huì)既計(jì)潑期蚊末彩發(fā)沿生岔的閣異酷常駕及之復(fù)敏雜癢交拾易桿。最（燃6芹）凱在警正毒常堆的胳會(huì)鄭計(jì)粱處騙理覽程駝序碧中惡容復(fù)易歇被痕漏械記調(diào)的員交貼易驚和呢事穴項(xiàng)砍。編俘制零計(jì)可劃比的店準(zhǔn)欠備獸工才作渴—準(zhǔn)—牽分希析愚審匯計(jì)輔風(fēng)改險(xiǎn)（恐二毯）竹控堆制永風(fēng)益險(xiǎn)抵的宗評(píng)筒估拌1施.鋸所錘謂縣控瘡制妹風(fēng)尋險(xiǎn)格：回是詳指能某汽一棗賬姥戶物或崗交嫂易罪類駁別秤單備獨(dú)煙或酬連毀同裹其鋒他勁賬燒戶捉、匙交臣易磨類膊別夠產(chǎn)嘴生香錯(cuò)碗報(bào)淹或殲漏豬報(bào)研，慈而附未房誠被竟內(nèi)窮部削控鴨制攏防塘止喊、擋發(fā)禮現(xiàn)級(jí)或豪的齡可習(xí)能瓣性縱。累2扣.語注門冊(cè)拼會(huì)牢計(jì)桶師昌在敵了莫解盟被乳審寫計(jì)旁單莫位肉的秋內(nèi)頃部草控則制涼并或?qū)补堂┯欣顼L(fēng)福險(xiǎn)控進(jìn)睬行腳評(píng)最估匯后昨，睬應(yīng)春當(dāng)煉對(duì)犧各榴重籌要勤賬芒戶化或端交鵲易開類擋別畏的菊相喊關(guān)前認(rèn)火定赴所類涉撈及謠的誰控使制憐風(fēng)找險(xiǎn)靈做覺出唉初臘步翁評(píng)答估蝦。券3獅.剝注矛冊(cè)懂會(huì)更計(jì)鉆師卸如幸擬出信瞇賴咽內(nèi)培部腰控盯制走，像應(yīng)轉(zhuǎn)當(dāng)娛實(shí)昌施壺控辟制友測(cè)搭試伍程階序野，逗以抽評(píng)施估抓控紗制反風(fēng)客險(xiǎn)幣。膝4專.掉注怠冊(cè)焦會(huì)湖計(jì)升師呆在康終僵結(jié)腰審腳計(jì)者之巴前撥，犁應(yīng)蝦當(dāng)醉根歪據(jù)源實(shí)科質(zhì)響性慎測(cè)蝴試援的逆結(jié)鄉(xiāng)豐果創(chuàng)和帽其醬他凈審型計(jì)早證緩據(jù)系，農(nóng)對(duì)進(jìn)控雁制攜風(fēng)聞險(xiǎn)恨進(jìn)朗行啟最喉終希評(píng)省估朋，洪并覆檢銷查望其昆是檔否部與誦控峽制動(dòng)風(fēng)斜險(xiǎn)椒的災(zāi)初策步碌評(píng)挎估富結(jié)蠶論枯相桃一省致植。編郵制辭計(jì)拉劃被的師準(zhǔn)馬備冊(cè)工礙作巡壽—揚(yáng)—咬分螞析薄審猾計(jì)幟風(fēng)澇險(xiǎn)（誰三蔑）練檢裁查績風(fēng)敬險(xiǎn)1級(jí).面所戴謂咱檢途查酬風(fēng)鏟險(xiǎn)腫：兩是堆指搬某程一頃賬假戶腫或旅交動(dòng)易攪類恰別賺單守獨(dú)辰或下連期同社其咸他旗賬絲式戶哲、柔交蹲易引類咽別專產(chǎn)公生籃重痕大火錯(cuò)斤報(bào)鳳或笛漏服報(bào)前，犯而鄰未鹿能麗被筍實(shí)幅質(zhì)秋性踢測(cè)寇試陵發(fā)余現(xiàn)顆的毅可研能運(yùn)性湯。殺2貌.柴審剩計(jì)桑風(fēng)職險(xiǎn)跑評(píng)莖估拉（能1瀉）縫模扒型編貿(mào)制憤計(jì)粥劃援的稿準(zhǔn)方備泛工據(jù)作奔—追—觀分菜析后審集計(jì)潛風(fēng)煤險(xiǎn)（付2恒）穗評(píng)雷估航基氣礎(chǔ)話由詞于刃控巴制舍風(fēng)講險(xiǎn)甲與承固謹(jǐn)有殺風(fēng)塔險(xiǎn)忍相灶互畏聯(lián)筆系泄，盜注渣冊(cè)撥會(huì)擋計(jì)盞師起應(yīng)羞當(dāng)餡對(duì)里固躺有袋風(fēng)聞險(xiǎn)紛與瘋控劇制恩進(jìn)下行諷綜縮慧合竭評(píng)些估兆，憤并揭據(jù)合以旺作犬為兔檢迅查債風(fēng)埋險(xiǎn)揉的騎評(píng)掉估蛛基喬礎(chǔ)竊。（鐘3調(diào)）籃對(duì)討實(shí)賤質(zhì)使性終測(cè)廟試臂的孝影都響估不讀論器固慎有岸風(fēng)勉險(xiǎn)武和摧控救制桑風(fēng)霸險(xiǎn)鐘的詠評(píng)平估嫁結(jié)牽果掌如催何拔，血注放冊(cè)搜會(huì)程計(jì)寇師薯都榨應(yīng)蠅當(dāng)就對(duì)永各策重掘要脊賬己戶桃或獵交噸易忘類鬧別午進(jìn)堅(jiān)行暗實(shí)加質(zhì)羨性老測(cè)鑰試并。倚然瓦而恐，殿注癥冊(cè)盆會(huì)陪計(jì)憶師莊實(shí)貼施摸的扭實(shí)豪質(zhì)拴性格測(cè)貼試帽，鍵其贏性幟質(zhì)眨、揉時(shí)奔間案和米范夜圍攝的且確沈定泛，寨最菌終希取硬決改于腿根財(cái)據(jù)買固劉有闖風(fēng)箭險(xiǎn)稻和瀉控足制飽風(fēng)允險(xiǎn)皆的殊綜浴合狗水紗平趣所百確芒定唯的窩可職接誓受盤的呆檢涂查慮風(fēng)堪險(xiǎn)躲。編些制化計(jì)鞠劃蟻的基準(zhǔn)泛備農(nóng)工偏作顫—味—建分處析遲審碧計(jì)說風(fēng)蟻險(xiǎn)（酒4鞋）脈對(duì)莊審堵計(jì)迅意轉(zhuǎn)見藥類蘭型凳的里影曉響對(duì)墻審標(biāo)計(jì)險(xiǎn)意土見情類扁型鄉(xiāng)豐的緩影叨響馳