終結(jié)審計(jì)與審計(jì)報(bào)告內(nèi)容介紹

7/17/2023第十二章

終結(jié)審計(jì)與審計(jì)報(bào)告Auditing課程要求3了解審計(jì)報(bào)告編制前的工作掌握審計(jì)報(bào)告的基本類(lèi)型掌握審計(jì)報(bào)告的基本要素掌握各類(lèi)型審計(jì)報(bào)告的出具條件第一節(jié)審計(jì)報(bào)告編制前的工作編制審計(jì)差異調(diào)整表編制試算平衡表獲取管理層聲明書(shū)獲取律師聲明書(shū)執(zhí)行分析性程序撰寫(xiě)審計(jì)總結(jié)復(fù)核審計(jì)工作底稿評(píng)價(jià)審計(jì)結(jié)果與客戶(hù)溝通項(xiàng)目經(jīng)理復(fù)核項(xiàng)目負(fù)責(zé)合伙人復(fù)核項(xiàng)目質(zhì)量控制復(fù)核賬項(xiàng)調(diào)整分錄匯總重分類(lèi)調(diào)整分錄匯總未更正錯(cuò)報(bào)匯總第都二突節(jié)白審侵計(jì)且報(bào)唉告儲(chǔ)概嬸述審扣計(jì)鵲報(bào)抱告引：扮是某指贈(zèng)注鈴冊(cè)符會(huì)衛(wèi)計(jì)話(huà)師赴根畢據(jù)傘中旋國(guó)納注盟冊(cè)綠會(huì)瞧計(jì)堡師慰審乞計(jì)名準(zhǔn)費(fèi)則膛的挨規(guī)錢(qián)定博，絕在問(wèn)實(shí)希施微審伶計(jì)駁工標(biāo)作掉的越基掙礎(chǔ)蓄上伍對(duì)裙被朱審悼計(jì)祝單復(fù)位盤(pán)財(cái)矩務(wù)請(qǐng)報(bào)貸表躁發(fā)司表綁審食計(jì)寒意組見(jiàn)召的掠書(shū)援面他文疲件富。一掩、將審析計(jì)鏟報(bào)反告尊的儀作盛用鑒剝證襯作啄用鑒纏證恩會(huì)醒計(jì)仰報(bào)測(cè)表煤-程-蒼針愛(ài)對(duì)帆被揚(yáng)審塞計(jì)主單侄位保巷護(hù)她作雄用保說(shuō)護(hù)狠會(huì)鐵計(jì)財(cái)信描息綿使服用捕者不的蘿利役益資-少-稼針末對(duì)譽(yù)社智會(huì)姿公歲眾證領(lǐng)明汗作絨用證西明早工藝作踏質(zhì)葉量卷和肆明俘確迫審崖計(jì)嘩責(zé)勤任云-傍-促針胃對(duì)辭注融冊(cè)嫁會(huì)港計(jì)哈師三漂、倡審勺計(jì)桿報(bào)根告吵準(zhǔn)貓則鍋1利5駐0伴1注供冊(cè)汁會(huì)漠計(jì)象師哀應(yīng)此當(dāng)目在檔審爭(zhēng)計(jì)府報(bào)登告?zhèn)阒绣伹寮映H地童表躲達(dá)際對(duì)捎財(cái)補(bǔ)務(wù)英報(bào)沫表汪的驗(yàn)意犬見(jiàn)街，紙并窩對(duì)紅出挑具外的泊審版計(jì)既報(bào)呢告野負(fù)昆責(zé)常。注沾冊(cè)誰(shuí)會(huì)訴計(jì)伏師鐘應(yīng)乓當(dāng)蕩將闖已京審催計(jì)頁(yè)的土財(cái)文務(wù)閣報(bào)則表榴附偉于單審口計(jì)糠報(bào)呼告舌后鳴。（米一芽）吧審裙計(jì)釘意綱見(jiàn)楚的丑形織成揚(yáng)-撓-疏-凳-合禿法拋性另的烏判款斷在怪評(píng)猶價(jià)媽財(cái)粉務(wù)騾報(bào)緊表沖是弟否棋按轎照盆適罷用統(tǒng)的欄會(huì)暗計(jì)煮準(zhǔn)劣則置和廚相污關(guān)胳會(huì)蓬計(jì)圓制質(zhì)度披的碧規(guī)管定垃編造制正時(shí)違，架注著冊(cè)勾會(huì)命計(jì)偽師遙應(yīng)腸當(dāng)賄考族慮叮下膏列際內(nèi)棟容伶：（蘆一低）橋選可擇綱和添運(yùn)損用衰的會(huì)截計(jì)怨政匹策是常否燃符跪合珍適蹄用叮的銹會(huì)蹄計(jì)財(cái)準(zhǔn)獲則肚和烈相興關(guān)品會(huì)塌計(jì)爐制祖度曾，辨并巖適斬合帖于秩被規(guī)審梁計(jì)賀單兔位恢的煎具狠體肺情南況密；（北二程）客管砍理償層爐作旋出展的會(huì)植計(jì)哨估淘計(jì)是淚否惹合挺理錢(qián)；（燒三躬）淘財(cái)蘇務(wù)曬報(bào)恒表喚反援映洽的信院息是沙否賺具煎有呀相雕關(guān)僚性眨、繭可杠靠客性腦、啞可睛比憂(yōu)性剛和郊可糧理傳解基性寇；（嘗四奔）周財(cái)炕務(wù)躺報(bào)拿表休是柱否秒作揉出充叼分態(tài)披層露，壘使暫財(cái)塞務(wù)巷報(bào)丙表蠢使毛用怕者毅能險(xiǎn)夠唐理感解紐奉重何大毒交歷易要和催事陪項(xiàng)迷對(duì)悄被妙審俯計(jì)置單間位蒜財(cái)久務(wù)故狀筐況喂、墻經(jīng)詞營(yíng)黨成南果降和鋼現(xiàn)預(yù)金睜流吵量莊的障影角響幼。審涉計(jì)恒意見(jiàn)見(jiàn)湯的抱形劇成橫-翅-主-技-公痕允偏性畫(huà)的淘判惜斷在勵(lì)評(píng)蛛價(jià)枕財(cái)較務(wù)添報(bào)樹(shù)表收是啟否賄作姿出飾公叢允器反寫(xiě)映洲時(shí)正，壯注夢(mèng)冊(cè)弓會(huì)配計(jì)蕉師積應(yīng)遍當(dāng)些考衡慮牢下救列夫內(nèi)毀容丈：（泉一掙）畜經(jīng)言管盈理策層淚調(diào)冬整張后鳳的聞財(cái)置務(wù)借報(bào)蹦表慌，參是尖否蠟與我注黎冊(cè)蒜會(huì)套計(jì)慢師頑對(duì)進(jìn)被元審皂計(jì)朱單同位槽及嶺其云環(huán)西境胃的塘了夢(mèng)解投一忘致宮；（老二范）遼財(cái)雹務(wù)卸報(bào)桐表撞的農(nóng)列塵報(bào)址、山結(jié)含構(gòu)采和蒸內(nèi)烘容糊是淋否警合媽理墓；（兆三譜）并財(cái)撒務(wù)揀報(bào)莫表覽是嘩否注真旋實(shí)勁地起反助映先了雜交廊易戀和薪事朋項(xiàng)錢(qián)的先經(jīng)避濟(jì)皇實(shí)比質(zhì)胳。（州二拴）先審拔計(jì)鍛報(bào)牽告竟的慌基庸本丑要給素1離、傍標(biāo)考題盛；末-平-肝-垂-疑-審沈計(jì)嘉報(bào)哄告2處、王收笑件易人促；念-罵-辰-樓-嬌-A礎(chǔ)B侵C釋公宋司屬全碑體蔑股寫(xiě)東：3訓(xùn)、撕引爐言擊段寇；霉-植-栽-殿-錫-漲-我隱們懂審候計(jì)蠢了射后問(wèn)附切的績(jī)A慰B虛C儲(chǔ)公陡司絡(luò)財(cái)斷務(wù)仿報(bào)繪表領(lǐng)，草包萍括性2怨0期0×蝕年塌1墻2織月侵3旺1壁日劃的坐資位產(chǎn)回負(fù)將債隨表脫，賊2害0罪0崇×眨年敏度統(tǒng)的島利褲潤(rùn)定表管、降股核東薦權(quán)神益盈變聞動(dòng)雞表德和觸現(xiàn)疤金狡流在量胖表述以章及仇財(cái)歪務(wù)天報(bào)倦表籌附吧注蘇。4反、聾管購(gòu)理糠層爹對(duì)冬財(cái)祖務(wù)臣報(bào)靠表驅(qū)的笨責(zé)穗任廈段摩；腔-罩-金-鋤-弱-右-按窮照嶄企調(diào)業(yè)決會(huì)所計(jì)翅準(zhǔn)戚則陽(yáng)和盯《價(jià)×程×壓會(huì)逝計(jì)雙制瓦度紀(jì)》齊的弓規(guī)孫定成編哈制月財(cái)挪務(wù)嘩報(bào)屢表丹是壁A啄B編C邀公尊司獲管廉理線層病的鍵責(zé)芽任宅?？颠@莊種眨責(zé)升任輔包闖括陪：絮‥體‥構(gòu)‥5奴、摘注酸冊(cè)疼會(huì)算計(jì)桌師掛的睬責(zé)奏任煤段蠢；采-槍-恒-墨-尚-我轎們奪的詠責(zé)探任峽是絲式在便實(shí)候施流審疫計(jì)碰工造作權(quán)的獲基殲礎(chǔ)咱上柜對(duì)康財(cái)亮務(wù)稠報(bào)狗表梳發(fā)悲表得審蹈計(jì)職意捷見(jiàn)翼。索我習(xí)們槽按搖照蒼中皺國(guó)瘡注甘冊(cè)義會(huì)錄計(jì)夜師蟻審活計(jì)縫準(zhǔn)沈則筍的巾規(guī)愧定丑‥旨‥誼‥鮮我屯們燒相后信隔，苦我慈們礦獲脊取盛的暑審幫計(jì)須證中據(jù)癥是匪充么分膚、段適示當(dāng)朵的點(diǎn)，摘為雨發(fā)什表腎審響計(jì)泳意亦見(jiàn)笛提帆供狼了獨(dú)基擁礎(chǔ)潤(rùn)。6葬、龜審寇計(jì)地意毫見(jiàn)驢段鍵；脊-太-忍-路-蝦-議我隱們奮認(rèn)公為曠，票A毫B款C御公聰司參財(cái)掛務(wù)蛇報(bào)抓表卷在所度有璃重呼大爸方第面篇按汪照警企掌業(yè)恢會(huì)闊計(jì)揚(yáng)準(zhǔn)榴則的陵規(guī)鉗定撇編執(zhí)制擠,公票允反厭映炊了玻A嘩B總C療公木司也2咳0必1屬2曲年休1亮2口月漂3疑1敬日廊的鄙財(cái)零務(wù)拋狀紛況斷以嚼及糊2軋0顫1租2肥年鍵度劇的值經(jīng)蠢營(yíng)界成獅果掠和德現(xiàn)沃金卡流乓量閑。7耗、話(huà)注鞭冊(cè)響會(huì)欲計(jì)霧師樸的路簽兔名偵和頂蓋績(jī)章費(fèi)；啞-階-吐-哀-合賣(mài)伙穩(wěn)事播務(wù)患所-什-扁-啄-姑-芬-券復(fù)勒核如的銳合狀伙播人速、耀負(fù)扛責(zé)錫該比項(xiàng)黎目瓜的轎注盆冊(cè)渡會(huì)毛計(jì)音師猴簽翅名賀、倦蓋糾章喉。有灘限申責(zé)行任針事倘務(wù)總所-朗-資-輪-饒-神主毛任萍會(huì)數(shù)計(jì)劍師醬、澤負(fù)揮責(zé)惜該昂項(xiàng)旬目板的姿注守冊(cè)嫌會(huì)太計(jì)讓師虎簽脆名洞、藏蓋搬章保。8著、舉會(huì)恨計(jì)竄師奪事掘務(wù)希所景的踐名謠稱(chēng)茅、習(xí)地組址童及賴(lài)蓋姻章慚；9縮慧、腳報(bào)時(shí)告吐日陳期知。啞-亮-甚-蓬-妻-管亭理碎層份簽嶺署倦已辰審體財(cái)風(fēng)務(wù)稅報(bào)懸表插的倉(cāng)日儀期斥。第藍(lán)三踢節(jié)燭審沈計(jì)促報(bào)盒告果的傍基潛本面類(lèi)歇型無(wú)霸保螺留楚意饅見(jiàn)餃審筋計(jì)狗報(bào)材告標(biāo)祝準(zhǔn)硬無(wú)厭保華留袍意綢見(jiàn)夫?qū)徃镉?jì)飄報(bào)昆告帶煉強(qiáng)葡調(diào)彼事嗓項(xiàng)慕段增的姿無(wú)題?；蛄粢阋鈿v見(jiàn)傭?qū)徔捎?jì)點(diǎn)報(bào)段告保戴留剖意振見(jiàn)氣審泄計(jì)紐奉報(bào)網(wǎng)告否朽定君意內(nèi)見(jiàn)球?qū)徍裼?jì)番報(bào)蔬告無(wú)嫁法延表桂示升意虎見(jiàn)恢審賺計(jì)閘報(bào)宗告標(biāo)叉準(zhǔn)志審巾計(jì)孤報(bào)師告非推標(biāo)劣準(zhǔn)津?qū)彸杏?jì)洲報(bào)償告一藥、挺無(wú)艷保筋留壟意發(fā)見(jiàn)棍的昨?qū)弮r(jià)計(jì)或報(bào)炮告如蜜果直認(rèn)越為籃財(cái)筐務(wù)狼報(bào)業(yè)表符作合銷(xiāo)下癥列箭所塞有初條淡件，籠注姥冊(cè)銀會(huì)萬(wàn)計(jì)沿師濤應(yīng)至當(dāng)管出敞具傅無(wú)窩保穿留借意汁見(jiàn)顛的戚審戴計(jì)妨報(bào)和告獻(xiàn)：（翻一蠻）袖財(cái)愧務(wù)掘報(bào)畫(huà)表恒已攪經(jīng)按繞照慮適場(chǎng)用的銅會(huì)陡計(jì)評(píng)準(zhǔn)罪則祝和紫相佛關(guān)垂會(huì)偵計(jì)瓦制榮度雨的苦規(guī)安定劫編嘆制灑，在移所鏟有假重染大萬(wàn)方必面公漸允藍(lán)反煙映萬(wàn)了挪被脫審壇計(jì)碧單責(zé)位叉的膨財(cái)輩務(wù)敵狀藥況宴、圈經(jīng)澡營(yíng)冠成絹果吐和尼現(xiàn)喝金抬流蹄量淘；（譜二洞）通注但冊(cè)淚會(huì)鞏計(jì)豈師覆已葛經(jīng)屆按憲照盾中漢國(guó)參注處冊(cè)冠會(huì)甩計(jì)凍師菊審臟計(jì)貼準(zhǔn)奴則步的梳規(guī)獸定輪計(jì)存劃艦和失實(shí)板施陸審宅計(jì)污工既作央，少在科審臟計(jì)蒸過(guò)想程販中未唯受卡到崗限著制。當(dāng)倦出留具停無(wú)井保系留際意灘見(jiàn)步的記審攻計(jì)灣報(bào)停告鉆時(shí)品，樂(lè)注幸冊(cè)濃會(huì)齒計(jì)造師暴應(yīng)始當(dāng)樸以獵“我證們顫認(rèn)揪為”作它為太意界見(jiàn)勁段爪的狡開(kāi)司頭藏，饞并勉使貴用環(huán)“在側(cè)所可有般重姥大屢方顯面”爛、族“公受允去反頸映”婚等古術(shù)億語(yǔ)皺。當(dāng)熔注帝冊(cè)鍵會(huì)須計(jì)崖師扶出所具完的目無(wú)后保白留耍意季見(jiàn)悔的被審解計(jì)救報(bào)崗告信不誘附撿加艦說(shuō)研明豬段椅、他強(qiáng)淘調(diào)香事魯項(xiàng)繡段林或秩任用何嘗修公飾盼性口用掀語(yǔ)禽時(shí)足，予該駱報(bào)域告灘稱(chēng)榜為標(biāo)各準(zhǔn)冬審冶計(jì)龍報(bào)赴告。審致計(jì)頁(yè)報(bào)匙告A傅B組C憤股艦份品有香限班公若司脫全計(jì)體幟股疊東狡：（躍引刃言額段懷）一就、后管本理北層約對(duì)個(gè)財(cái)擊務(wù)得報(bào)諷表鹽的平責(zé)惠任…則…二殿、素注守冊(cè)古會(huì)桿計(jì)燥師盟的摧責(zé)叉任…幣…三戀、上審就計(jì)晌意犁見(jiàn)我吸們員認(rèn)焰為侍，役A怕B租C垃公作司犁財(cái)汁務(wù)尚報(bào)債表戴在所爪有域重旺大錫方晨面糟按執(zhí)照鄙企蜘業(yè)平會(huì)旨計(jì)夏準(zhǔn)痛則的瓣規(guī)袍定扒編都制陳,公造允反飛映弓了毒A曠B長(zhǎng)C寄公裁司奶2卷0棍1悠2陵年慶1蠟2維月內(nèi)3疫1掙日種的活財(cái)欺務(wù)貿(mào)狀龍況莊以蛛及娃2已0頂1閃2登年娃度民的妨經(jīng)矮營(yíng)煙成六果劃和以現(xiàn)敘金揉流欄量售。標(biāo)曲準(zhǔn)出審路計(jì)債報(bào)王告審屢計(jì)腥報(bào)網(wǎng)告簽的鐘強(qiáng)冷調(diào)信事汪項(xiàng)晶段審文計(jì)星報(bào)呢告縣的陪強(qiáng)纏調(diào)構(gòu)事狠項(xiàng)錢(qián)段紋是候指體注猶冊(cè)閱會(huì)猾計(jì)田師丸在侵審地計(jì)意咸見(jiàn)咳段乖之盼后增幻玉加鳴的對(duì)宗重愉大述事陣項(xiàng)已予閱以兼強(qiáng)悟調(diào)的烤段依落益。強(qiáng)傻調(diào)徑事世項(xiàng)總應(yīng)夸當(dāng)同寒時(shí)調(diào)符反合禽下僅列暑條態(tài)件：（及一蠢）頓可車(chē)能風(fēng)對(duì)壇財(cái)?shù)褎?wù)畝報(bào)鴨表離產(chǎn)否生弦重桑大尺影跑響窄，襖但永被改審未計(jì)挑單飼位竿進(jìn)脖行臟了臘恰好當(dāng)幼的撇會(huì)奪計(jì)洋處忽理烈，處且筑在反財(cái)戲務(wù)抹報(bào)扭表壘中滲作學(xué)出即充途分蘋(píng)披而露低；（炭二阿）捧不漏影霞響板注殖冊(cè)蓮會(huì)泊計(jì)副師冒發(fā)養(yǎng)表高的嘗審濫計(jì)宵意警見(jiàn)芬。出適具港條錦件老：1鋼、對(duì)蟻持黃續(xù)扯經(jīng)濁營(yíng)秋能位力懷產(chǎn)勇生眼重聯(lián)大榴疑慌慮存早在論可羊能倡導(dǎo)損致疏對(duì)蛛持倍續(xù)虜經(jīng)頌營(yíng)潑能筆力努產(chǎn)紡生驕重脊大另疑擇慮相的譜事寧項(xiàng)培或蠻情音況南、漆但闖不劃影埋響懷已紡發(fā)哈表姓的姿審統(tǒng)計(jì)根意庸見(jiàn)抗時(shí)慈。2栽、協(xié)重棟大伐不獅確根定禮事把項(xiàng)存匯在補(bǔ)可姑能乏對(duì)第財(cái)澡務(wù)棕報(bào)擱表寧產(chǎn)澤生悟重豎大瘡影響響膏的蓄不揪確驗(yàn)定她事剖項(xiàng)慚（裝持稍續(xù)全經(jīng)款營(yíng)鞏問(wèn)隙題敏除誰(shuí)外美）呆、蜓但鎮(zhèn)不亞影輕響渴已牙發(fā)加表悲的罷審者計(jì)草意劈燕見(jiàn)競(jìng)時(shí)圓。3帳、壟其備他星審滲計(jì)派準(zhǔn)眾則賄規(guī)愿定蘇應(yīng)喚附趟加爸強(qiáng)卵調(diào)懂事誕項(xiàng)武段盛的綁情水形如砌：1島3仿2耕4罪-隔-平-笨持符續(xù)魚(yú)經(jīng)逢?duì)I辜、沖1合3握3何2體-歡-已-飄期倒后傻事季項(xiàng)部、沈1殊5扛1家1詞-栗-方-煙比方較野數(shù)警據(jù)架、總1絡(luò)5許2必1飼-凝-句-遺-頸含惰有哨已扯審鍵財(cái)巡壽務(wù)湯報(bào)遙表鑒的奧文居件充中慎的疫其凍它沈信豬息怕。作澆用獲：葉提饞醒禮會(huì)穴計(jì)事報(bào)勤表碑使邊用借人摧關(guān)判注筑。除揭上駝述理規(guī)匙定結(jié)的蘇情洗形鑰外持，踢不差應(yīng)崖在等審騰計(jì)備報(bào)類(lèi)告排的鮮審針計(jì)肯意櫻見(jiàn)追段膨之勵(lì)后強(qiáng)增樣加堡強(qiáng)灑調(diào)脫事靜項(xiàng)宇段刃或想任焰何急解爸釋證性景段雷落付，惰以薪免傘財(cái)柴務(wù)懲報(bào)帝表始使劑用并者生產(chǎn)希生滲誤裕解淺。審幼計(jì)鋸報(bào)英告A怒B閃C涉股崇份沾有莊限確公身司慣全便體素股壘東駁：（坑引命言園段庭）一給、染管?chē)@理遺層怎對(duì)懇財(cái)瘦務(wù)辦報(bào)絲式表刮的室責(zé)送任二嗎、磚注胡冊(cè)計(jì)會(huì)蒸計(jì)縫師灘的春責(zé)忽任三室、嬸審腥計(jì)讀意小見(jiàn)我摔們債認(rèn)點(diǎn)為彈，路A失B刃C宜公倉(cāng)司規(guī)財(cái)隱務(wù)臥報(bào)捉表筍在所誦有值重蓬大龍方寸面弓按恭照螺企菌業(yè)燒會(huì)臨計(jì)蟲(chóng)準(zhǔn)咸則的帆規(guī)價(jià)定面編五制蠢,公勻允反貫映填了歸A盲B論C潑公密司枯2莖0熱1悼2軍年頂1繳2壤月襖3國(guó)1遇日柜的鍵財(cái)層務(wù)皇狀奴況濕以名及尋2蠢0如1鵝2績(jī)年腳度資的公經(jīng)麗營(yíng)彩成犧果趟和蚊現(xiàn)膏金練流恰量鬼。帶紫強(qiáng)碎調(diào)晨事征項(xiàng)辣段叉的激無(wú)塘保續(xù)留骨意欺見(jiàn)鏟的石審錄計(jì)課報(bào)賄告…滴…四蝦、士強(qiáng)財(cái)調(diào)堡事透項(xiàng)我才們甩提爭(zhēng)醒街財(cái)跟務(wù)帖報(bào)娘表擴(kuò)使附用蠢者農(nóng)關(guān)膏注，亮如典財(cái)騾務(wù)取報(bào)憂(yōu)表吧附盒注赴×餃所蜘述讀，芬A沈B會(huì)C餐公盜司病在椒2協(xié)0泛×施1量年譜發(fā)哀生濁虧勞損冊(cè)×邪萬(wàn)壩元車(chē)，蛋在斯2蓄0災(zāi)×惑1站年郵1賊2婆月赴3鴉1舍日惹，望流握動(dòng)備負(fù)陰債蓋高懶于報(bào)資遷產(chǎn)松總查額煉×駁萬(wàn)售元寶。練A噴B勸C喬公哥司蒼已貼在會(huì)財(cái)像務(wù)制報(bào)瓣表所附茄注牲×少充牛分基披奧露光了叉擬馳采粗取塵的切改暢善傳措燥施歇，屈但拖其茅持壁續(xù)功經(jīng)嚴(yán)營(yíng)箏能銳力探仍溝然蛾存舌在證重捆大愁不不確歡定岸性濤。毫本鞏段遲內(nèi)趁容躍不合影雀響技已基發(fā)浪表巨的景審駐計(jì)勵(lì)意特見(jiàn)帶呆強(qiáng)渾調(diào)烤事緞項(xiàng)儉段教的友無(wú)截保庸留桃意活見(jiàn)榮的諸審虧計(jì)那報(bào)滿(mǎn)告非巾無(wú)眨保犯留融意洋見(jiàn)處的膛審五計(jì)奶報(bào)懶告非愁無(wú)餅保沃留統(tǒng)意癢見(jiàn)罰的增審縱計(jì)穗報(bào)釋告包苦括保屑留現(xiàn)意遞見(jiàn)檔的捧審磚計(jì)欣報(bào)儉告阿、暴否妻定恥意軟見(jiàn)榜的渾審缺計(jì)波報(bào)細(xì)告蜓和腹無(wú)塘法定表姻示農(nóng)意營(yíng)見(jiàn)憐的鹽審河計(jì)劃報(bào)難告。當(dāng)存前在蛇下河列竄情荒形催之倆一時(shí)辦，北如慰果叮認(rèn)吉為良對(duì)喊財(cái)省務(wù)神報(bào)暑表匙的還影嘉響倉(cāng)是重榴大的海或可奔能受是篇重株大的航，掘注董冊(cè)帆會(huì)恐計(jì)棕師胖應(yīng)顫當(dāng)利出羊具屬非酷無(wú)節(jié)保節(jié)留椒意鎮(zhèn)見(jiàn)擠的宮審佛計(jì)麗報(bào)翻告拉：（棉一墳）冰注深冊(cè)日會(huì)左計(jì)際師稻與文管杯理葵層乖在來(lái)被舒審芒計(jì)權(quán)單改位綁會(huì)屢計(jì)團(tuán)政傍策拍的部選遲用旺、全會(huì)舞計(jì)麗估總計(jì)造的剛作政出辮或頓財(cái)肥務(wù)碧報(bào)蛾表景的其披朱露臭方上面存需在柜分大歧；（現(xiàn)二暗）審測(cè)計(jì)砍范最圍邀受粉到貞限沸制。得包羞括吸：鑒客閥觀逢環(huán)咽境爺造幼成漏的副限忙制敲、糊管集理鼻層扁造婚成較的俊限曲制距。當(dāng)寒出當(dāng)具違非烘無(wú)叮保漁留己意傳見(jiàn)禁的恐審海計(jì)計(jì)報(bào)徹告示時(shí)辮，同注煌冊(cè)岡會(huì)居計(jì)流師跟應(yīng)客當(dāng)在翅注驅(qū)冊(cè)評(píng)會(huì)迷計(jì)射師炒的靈責(zé)講任停段刻之淹后損、晃審券計(jì)棵意鈴見(jiàn)館段密之苦前喇增大加說(shuō)肺明旋段淚。說(shuō)霧明希段駁：庫(kù)描別述鼓注政冊(cè)紛會(huì)紛計(jì)選師麗對(duì)尸財(cái)豪務(wù)構(gòu)報(bào)帥表掌發(fā)闊表戒保菜留爆意逢見(jiàn)耐、悔否躍定間意測(cè)見(jiàn)雕或?qū)脽o(wú)蓬法年表鋤示夸意批見(jiàn)廁的理描由。允并姓在可扣能黑情艦況夢(mèng)下，粘指晴出技其對(duì)項(xiàng)財(cái)悔務(wù)巷報(bào)引表刮的影祝響兔程父度。二補(bǔ)、燒保桂留兵意傘見(jiàn)掠的殲審歡計(jì)珍報(bào)姨告如響果繩認(rèn)像為順財(cái)艷務(wù)菜報(bào)旨表整堤體礙是圍公疾允楊的，據(jù)但蜻還存浙在盤(pán)下滾列獄情瘦形告之畫(huà)一，出注錫冊(cè)布會(huì)雄計(jì)紐奉師康應(yīng)衡當(dāng)精出帽具邪保費(fèi)留貿(mào)意媽見(jiàn)貼的睜審蹈計(jì)狹報(bào)晨告哀：（擊一躁）奮會(huì)絕計(jì)茫政測(cè)策邪的嶼選池用元、肝會(huì)金計(jì)負(fù)估捎計(jì)評(píng)的花作扎出投或逆財(cái)劃務(wù)召報(bào)拘表扮的窄披落露抄不倉(cāng)符泡合熱適發(fā)用蓋的惠會(huì)胡計(jì)炊準(zhǔn)員則葵和志相領(lǐng)關(guān)撲會(huì)榨計(jì)賓制語(yǔ)度胳的玩規(guī)晉定片，雖柔影比響包重召大茂，綠但裁不晨至猶于法出御具虛否鼓定風(fēng)意跨見(jiàn)鴨的仇審耳計(jì)迷報(bào)錢(qián)告雀；前-主-亞-消-雄-傲-取惱決趟于位重呈要酷性（體二恒）財(cái)因抵審礎(chǔ)計(jì)叮范袍圍詠受肥到差限某制徐，腸不拋能招獲寧取譜充夕分傘、足適吩當(dāng)仗的蜘審昌計(jì)聾證微據(jù)寶，雖輔影襪響喝重箏大希，她但暴不位至菊于回出逐具攔無(wú)柜法脆表雁示側(cè)意宴見(jiàn)抄的遠(yuǎn)審錦計(jì)足報(bào)餅告。偏-肅-暴-河-之-取嗚決哄于擋重軟要撐性當(dāng)困出槍具率保暑留神意北見(jiàn)翠的移審零計(jì)特報(bào)重告聞時(shí)她，據(jù)注淺冊(cè)水會(huì)智計(jì)奸師鈔應(yīng)突當(dāng)零在兇審?fù)?jì)比意彼見(jiàn)該段洪中虜使笨用益“除邪…門(mén)…榨的編影渾響究外”網(wǎng)等勸術(shù)白語(yǔ)覽。如圈果屠因叔審茫計(jì)揀范室圍江受虜?shù)嚼氏挢溨苹?，?xùn)注燃冊(cè)灘會(huì)鉗計(jì)象師抽還而應(yīng)破當(dāng)稍在抓注括冊(cè)漫會(huì)頁(yè)計(jì)牌師朽的責(zé)扮任槳段中理提孫及所這帳一罷情壓況睡。審味計(jì)俗報(bào)暮告A掉B濕C生股匙份阿有磚限巨公監(jiān)司善全地體表股換東將：（食引浩言前段煮）一贊、誰(shuí)管愚理已層揮對(duì)灣財(cái)詢(xún)務(wù)遭報(bào)打表黎的糟責(zé)賊任二覽、湯注慘冊(cè)妙會(huì)歡計(jì)饞師帳的逃責(zé)爸任我仇們曲的導(dǎo)責(zé)習(xí)任沿是統(tǒng)在吳實(shí)斃施握審來(lái)計(jì)際工掀作育的姑基凳礎(chǔ)妻上慚對(duì)寫(xiě)財(cái)罪務(wù)姥報(bào)狼表貸發(fā)無(wú)表肅審粗計(jì)蘋(píng)意狼見(jiàn)僅。除好本虛報(bào)悠告前“炊三繭、袋導(dǎo)折致株保延留略意梅見(jiàn)板的寨事車(chē)項(xiàng)此”除所拆述章事膠項(xiàng)溫外，我宣們揮按外照隔中長(zhǎng)國(guó)介注惜冊(cè)區(qū)會(huì)腦計(jì)孩師屋審歐計(jì)混準(zhǔn)熊則凱的停規(guī)炸定機(jī)執(zhí)俊行鐵了徐審關(guān)計(jì)燭工釘作曠。套中丈國(guó)恒注忙冊(cè)轉(zhuǎn)會(huì)域計(jì)住師課審鎮(zhèn)計(jì)報(bào)準(zhǔn)愁則庭要班求楚我轎們導(dǎo)遵誼守嗽職組業(yè)少道繩德披規(guī)臉?lè)墩?，?zhàn)計(jì)凳劃咐和濱實(shí)僵施童審固計(jì)遇工褲作唉以挖對(duì)化財(cái)批務(wù)慨報(bào)汪表雹是沉否桑不棚存售在蟻重約大篇錯(cuò)徹報(bào)嫌獲憐取震合伶理抗保抖證響。坐…狀…保藥留倆意沉見(jiàn)袖的砌審抽計(jì)素報(bào)焦告育（失審置計(jì)品范似圍特受泰到魔限宜制樓）(評(píng)三鐘)扔導(dǎo)臣致禿保答留癥意帥見(jiàn)老的板事積項(xiàng)A捏B震C潑公糟司味2烏0亞×皆1艙年歐1料2摘月朵3驗(yàn)1者日宜的祥應(yīng)創(chuàng)收聚賬遼款務(wù)余猶額昂×油萬(wàn)狹元逐，猶占愧資驗(yàn)產(chǎn)維總鵝額鋪的坐×箭%仍.擔(dān)由帥于藥A伶B茂C嫁公思司凈未蹦能階提霧供船債絲式務(wù)潮人華地脹址燙，暢我淹們系無(wú)局法監(jiān)實(shí)萬(wàn)施嘩函續(xù)證葡以泛及廈其獻(xiàn)他派審割計(jì)烘程違序座，大以臥獲走取靜充核分紅、候適鄙當(dāng)購(gòu)的技審疲計(jì)碌證遷據(jù)雹。四患、同審鐘計(jì)獲意量見(jiàn)我猶們厲認(rèn)騾為鄉(xiāng)豐，駁除芳了傷”杰(蛇三打)融導(dǎo)械致謙保提留寧意每見(jiàn)蔬的狡事上項(xiàng)舅”珠段猴所煉述艙事逗項(xiàng)壩產(chǎn)跑生皇的憶影匯響江外槐，災(zāi)A駝B及C灘公替司朽財(cái)劉務(wù)具報(bào)座表浩在所班有巖重?cái)D大梅方史面鍛按邀照佳企輩業(yè)概會(huì)友計(jì)況準(zhǔn)針則的若規(guī)指定怠編導(dǎo)制惰,公譯允反照映農(nóng)了退A哭B秤C各公洲司葛2樂(lè)0狹1榴2撥年戚1港2梢月蠶3教1印日視的低財(cái)啦務(wù)銳狀掃況金以愧及憑2腰0吧1愛(ài)2臟年恭度職的患經(jīng)糕營(yíng)撈成垂果拳和勵(lì)現(xiàn)奏金影流笨量趟。保泉留即意虹見(jiàn)映的陽(yáng)審?qiáng)视?jì)練報(bào)量告犁（汁審怎計(jì)鏡范爪圍活受條到貝限考制總）三篇、蔽否穗定危意猶見(jiàn)鹽的繞審迫計(jì)疼報(bào)察告如俊果朗認(rèn)超為吳財(cái)?shù)A務(wù)同報(bào)未表沒(méi)難有桶按味照適拳用恩的限會(huì)糟計(jì)提準(zhǔn)群則暫和達(dá)相勿關(guān)喇會(huì)蛙計(jì)白制扯度濃的穿規(guī)茂定留編銅制獎(jiǎng)，未案能暗在鉗所光有腫重件大乳方竄面妖公徑允掙反輝映被還審牧計(jì)刃單爐位培的講財(cái)丸務(wù)跳狀巾況易、縫經(jīng)吸營(yíng)言成釋果裂和欺現(xiàn)雅金禮流眾量不，富注鼓冊(cè)戴會(huì)矛計(jì)帝師蓬應(yīng)攀當(dāng)曠出族具餅否掃定濟(jì)意傾見(jiàn)盈的世審?fù)鲇?jì)始報(bào)兔告響。絡(luò)-炮-脂-筆-銹-策-C騎P怎A揚(yáng)認(rèn)逝為政報(bào)貌表精存儀在擊重淹大奏錯(cuò)洞報(bào)隔會(huì)里誤杏導(dǎo)早使麥用暈者奧。當(dāng)濫出圍具貫否極定準(zhǔn)意罩見(jiàn)穿的孤審蜘計(jì)控報(bào)內(nèi)告押時(shí)凈，壤注紛冊(cè)純會(huì)吃計(jì)這師苗應(yīng)鄉(xiāng)豐當(dāng)暮在需審恨計(jì)耗意賄見(jiàn)胞段狹中區(qū)使罷用蓋“由域于若上使述炎問(wèn)粘題映造兄成希的罷重選大尋影藝響英”、粱“由功于懲受狼到速前枝段既所杠述瞎事佩項(xiàng)時(shí)的譜重蝴大配影訴響?yīng)殹钡瓤葱g(shù)享語(yǔ)郵。發(fā)替表敏本享意姻見(jiàn)僅C蹈P赤A好必染須論獲紋取藏充戒分叼適厲當(dāng)慢的粉審財(cái)計(jì)榆證攜據(jù)謊。審連計(jì)蒜報(bào)疼告A渣B寇C眠股紙份兇有微限危公昨司壁全懼體弄股齊東竄：（施引件言浸段哲等泛略鄭）(燦三悟)烈導(dǎo)頂致豎否悼定芝意差見(jiàn)裳的扯事催項(xiàng)如棉財(cái)臂務(wù)津報(bào)償表顏附氏注味×殲所泉述未，亂A傲B煙C觸公樓司好的擺長(zhǎng)便期紗股碌權(quán)淡投金資未踐按劫企勾業(yè)陡會(huì)攀計(jì)懇準(zhǔn)河則羞的微規(guī)卡定采懇用張權(quán)蒸益把法刑核賴(lài)算盛。聲如泰果鋼按昆權(quán)壤益嘉法積核宴算辣，舅A便B詢(xún)C確公拒司幼的復(fù)長(zhǎng)致期訓(xùn)投族資捕賬傲面米價(jià)的值擦將獻(xiàn)減虹少穿×抱萬(wàn)侍元冠，屆凈煮利壇潤(rùn)駐將酬減度少殃×栽萬(wàn)井元嗓，監(jiān)從浸而倚導(dǎo)擠致拐A翠B棍C晶公嬌司銷(xiāo)由坐盈幼利舍×君萬(wàn)鍵元仆變字為追虧香損疤×委萬(wàn)宋元究。否棚定片意言見(jiàn)督的根審猾計(jì)賢報(bào)左告…圈…四若、啄審寨計(jì)東意簽見(jiàn)我淘們瓶認(rèn)嶺為壓，軋由寄于糞”副(蜻三塑)投導(dǎo)琴致帖否皮定奴意柔見(jiàn)申的桶事升項(xiàng)饅”鎖段領(lǐng)所脊述琴事哪項(xiàng)摟產(chǎn)游生澆的嶄重惠要揪性福，負(fù)A稼B旅C榴公熟司挨財(cái)碰務(wù)拆報(bào)戶(hù)表績(jī)沒(méi)逼有叨在所捕有法重謊大攪方濤面蝴按脊照褲企齊業(yè)碰會(huì)鐵計(jì)青準(zhǔn)識(shí)則的汪規(guī)聲定埋編住制紐奉,圾未角能公義允反江映頓了盾A蟲(chóng)B化C扭公剪司云2抱0他1盤(pán)2和年仿1纖2捧月雅3禁1峰日郊的央財(cái)椒務(wù)某狀培況胡以存及國(guó)2鏡0屈1際2道年癥度吳的暑經(jīng)攔營(yíng)旗成難果棕和帶現(xiàn)邁金燃流庫(kù)量特。否如定越意竟見(jiàn)持的榮審庸計(jì)踩報(bào)像告四白、般無(wú)匪法那表治示銅意杜見(jiàn)危的吧審噴計(jì)沖報(bào)仰告如未果審肌計(jì)呀范幣圍扎受脖到做限隊(duì)制可悼能牢產(chǎn)哲生孕的金影暢響非醒常浸重托大和拌廣蓬泛旅，不祥能但獲齒取鑒充俗分穩(wěn)、帳適煤當(dāng)?shù)谋貙徍扔?jì)介證披據(jù)凡，政以聲至序于無(wú)立法對(duì)雜財(cái)微務(wù)添報(bào)襲表庭發(fā)逼表給審相計(jì)雞意神見(jiàn)看，鋼注匹冊(cè)倘會(huì)誦計(jì)謎師跳應(yīng)睡當(dāng)貢出陣具婆無(wú)囑法以表陜示蟲(chóng)意敗見(jiàn)坐的山審頁(yè)計(jì)饑報(bào)熔告腿。當(dāng)灣出估具軋無(wú)暫法著表越示碼意氏見(jiàn)孫的材審蛾計(jì)當(dāng)報(bào)床告胡時(shí)坊，切注弦冊(cè)糠會(huì)遼計(jì)懶師煎應(yīng)罪當(dāng)刪慶除汗注錢(qián)冊(cè)票會(huì)擔(dān)計(jì)租師題的舊責(zé)猴任槐段，耽并麻在噸審乎計(jì)鹽意聚見(jiàn)嬸段擱中辨使總用布“由按于購(gòu)審恨計(jì)畢范鐘圍善受服到望限遣制患可戴能每產(chǎn)增生鍬的考影這響傲非感常站重讀大債和膜廣器泛戴”霧、憤“吩我法們經(jīng)無(wú)境法誦對(duì)座上拔述地財(cái)青務(wù)泳報(bào)赴表魚(yú)發(fā)樣表仿意侍見(jiàn)酬”贏等文術(shù)斃語(yǔ)撇。發(fā)木表傻本聽(tīng)意薄見(jiàn)四C臂P