審計(jì)學(xué)第十八章特殊項(xiàng)目審計(jì)

第十八章特殊項(xiàng)目審計(jì)第一節(jié)期初余額審計(jì)第二節(jié)比較信息審計(jì)第三節(jié)期后事項(xiàng)審計(jì)第四節(jié)會(huì)計(jì)估計(jì)（包括公允價(jià)值估計(jì)）及其披露審計(jì)第五節(jié)非貨幣性資產(chǎn)交換審計(jì)第六節(jié)關(guān)聯(lián)方及其交易審計(jì)第七節(jié)財(cái)務(wù)承諾與或有事項(xiàng)審計(jì)第八節(jié)持續(xù)經(jīng)營(yíng)審計(jì)第九節(jié)錯(cuò)誤與舞弊審計(jì)第十節(jié)違反法規(guī)行為審計(jì)第一節(jié)期初余額審計(jì)一、期初余額的含義二、期初余額的審計(jì)目標(biāo)三、期初余額的審計(jì)程序四、期初余額審計(jì)結(jié)論及對(duì)審計(jì)報(bào)告的影響一、期初余額的含義期初余額是指期初已存在的賬戶余額期初余額是指注冊(cè)會(huì)計(jì)師首次接受委托時(shí)，所審計(jì)的財(cái)務(wù)報(bào)表在期初已經(jīng)存在的余額期初余額以上期期末余額為基礎(chǔ)，反映了以前期間的交易和上期采用的會(huì)計(jì)政策的結(jié)果二市、命期伏初哨余要額稈的趣審雪計(jì)蔽目悉標(biāo)期理初患余包額擋是支否佛包刃含撞對(duì)洗本煌期授財(cái)虧務(wù)那報(bào)錯(cuò)表產(chǎn)產(chǎn)股生暑重幟大芒影做響共的高錯(cuò)挎報(bào)鹿，清即踩期傳初忍余柱額鈔中續(xù)是嚴(yán)否岸存瓶在蔥足悟以隙影伶響遙或厘改報(bào)變蘇財(cái)殲務(wù)健報(bào)發(fā)表皺使方用使者監(jiān)決度策講的鏡錯(cuò)匹報(bào)期藥初蓋余栗額仰反攔映丈的屋恰悼當(dāng)賢的伸會(huì)固計(jì)康政釣策灰是斗否嘴在益本紛期澡財(cái)伏務(wù)遠(yuǎn)報(bào)林表摩中幼得炒到餅一逢貫箭運(yùn)部用棄，渣或救會(huì)跳計(jì)白政敲策混的融變案更巨是勉否講已赴按而照盲適席用提的譽(yù)財(cái)賽務(wù)蜘報(bào)捧告蒜框戶架哭作葡出挎恰老當(dāng)擱的眨會(huì)婚計(jì)毯處使理根和訊充石分孤的寬列蒜報(bào)言與歡披納露三搭、獄期聯(lián)初叉余查額計(jì)的字審治計(jì)苦程治序閱貓讀財(cái)羞務(wù)促報(bào)起表糟和阻審父計(jì)蜂報(bào)紛告注使冊(cè)晶會(huì)欲計(jì)管師苦應(yīng)紛當(dāng)職通筐過(guò)通采帖取摸下累列字措牲施調(diào)，摘獲邪取蹲充六分奔、飾適濕當(dāng)串的有審鞠計(jì)宿證輪據(jù)斬，限以座確塞定脹期憐初僻余裹額吵是竹否受包暮含詢對(duì)耽本冶期韻財(cái)積務(wù)液報(bào)駝表榨產(chǎn)佛生艦重伯大雪影混響勸的策錯(cuò)戀報(bào)確遣定俱上殼期寧期譯末光余救額觸是偽否船已歡正攏確族結(jié)劉轉(zhuǎn)總至均本史期雖，讓或襯在尖適徑當(dāng)疤的課情糠況科下煤已屋作鍋出喊重森新非表丹述確苦定候期遵初衡余刺額渡是化否供反岸映珠對(duì)煩恰歷當(dāng)追會(huì)間計(jì)到政呀策占的才運(yùn)目用實(shí)堅(jiān)施頓一執(zhí)項(xiàng)株或史多逐項(xiàng)鉛審諷計(jì)列程施序注句冊(cè)洗會(huì)永計(jì)申師添應(yīng)定當(dāng)咸獲旗取毀充箏分尿、肌適百當(dāng)犯的撒審灣計(jì)旬證潤(rùn)據(jù)再，護(hù)以析確俗定崗期書初駁余戀額口反柔映每的謊會(huì)殃計(jì)柴政懸策窩是蹈否允在皇本召期飼財(cái)訓(xùn)務(wù)疑報(bào)看表蜓中婆得期到跡一科貫駱運(yùn)架用仔，然以扛及霧會(huì)導(dǎo)計(jì)油政致策閑的月變揭更民是沸否溜已描按百照虜適雀用耐的完財(cái)尼務(wù)簡(jiǎn)報(bào)松告以框佛架云作快出謙恰救當(dāng)律的汽會(huì)輩計(jì)師處指理寸和舟充鼻分?jǐn)氐念I(lǐng)列貿(mào)報(bào)玻與備披葬露四甜、孕期座初樣余何額摟審恰計(jì)奶結(jié)傾論咐及靠對(duì)虎審射計(jì)其報(bào)塵告地的棄影敢響如鮮果痰實(shí)族施朋相翁關(guān)恩審辜計(jì)勾程杜序肥后慌無(wú)撈法盈獲死取港有召關(guān)錫期貢初梁余垃額攤的怪充波分紹、掙適捏當(dāng)玩的侍審晨計(jì)姿證港據(jù)仇，博注倦冊(cè)復(fù)會(huì)霞計(jì)徹師和應(yīng)淋當(dāng)群出諒具保張留嘉意贊見(jiàn)盾或囑無(wú)姓法控表筍示伸意間見(jiàn)的鎮(zhèn)審擠計(jì)累報(bào)丟告如像果生期椒初芬余底額撒存論在攔對(duì)心本轉(zhuǎn)期允財(cái)賄務(wù)毅報(bào)滾表辱產(chǎn)慌生撒重鈔大織影淚響氧的蠢錯(cuò)激報(bào)邀，面注令冊(cè)現(xiàn)會(huì)裙計(jì)武師泰應(yīng)海當(dāng)返告碎知膏管哥理掃層膨，源提詳請(qǐng)染被舍審載計(jì)慎單務(wù)位遞進(jìn)誘行奸調(diào)扒整勢(shì)或?qū)α卸瓐?bào)如梢果李上梅期最財(cái)抖務(wù)雖報(bào)謙表泡由念前腔任稅注眼冊(cè)文會(huì)鞏計(jì)壓師渴審傾計(jì)甚，著注嫁冊(cè)聰會(huì)蹲計(jì)翻師響還掩應(yīng)螞當(dāng)?？妓緫]猛提侮請(qǐng)襪管熊理為層救告衡知質(zhì)前律任滔注景冊(cè)萄會(huì)良計(jì)蛇師如況果劃被完審惑計(jì)丑單教位賀不少接槳受勻注跳冊(cè)認(rèn)會(huì)虧計(jì)唇師蜘的耀建宜議隆，栽錯(cuò)撫報(bào)謀的芹影藥響思未塵能值得免到勁正飲確疫的滔會(huì)矩計(jì)孤處浙理碎和筍恰爪當(dāng)貌的逐列玩報(bào)勸，運(yùn)注寒冊(cè)康會(huì)鵲計(jì)榨師耳應(yīng)嗎當(dāng)食出沾具保耍留林意怒見(jiàn)督或單否袖定德意設(shè)見(jiàn)的紅審之計(jì)咐報(bào)枕告如討果術(shù)與揚(yáng)期派初際余則額毅相片關(guān)蓬的麥會(huì)賊計(jì)巖政繪策衣未寒能繩在予本再期跡得奧到象一位貫拍運(yùn)階用活，妨并千且焰會(huì)父計(jì)鋼政桿策殊的強(qiáng)變顯更挺未桑能校得萍到態(tài)恰敢當(dāng)泥的推會(huì)礦計(jì)鍋處寄理贊和渾充嘩分究的腫列跨報(bào)栗，問(wèn)且植被職審遍計(jì)惜單算位虧不躁接嚇受灰注爆冊(cè)僑會(huì)鏡計(jì)門師彎的仗調(diào)竟整似或齊披物露棍建績(jī)議潑，兇注酸冊(cè)貿(mào)會(huì)指計(jì)勇師超應(yīng)迷當(dāng)突出悄具保宰留侮意鈴見(jiàn)蛋或血否厚定誤意態(tài)見(jiàn)的希審盼計(jì)偷報(bào)棟告如宮果嚷前洞任我注糕冊(cè)吐會(huì)奮計(jì)歐師泥對(duì)倉(cāng)上考期葵財(cái)這務(wù)扭報(bào)側(cè)表均出谷具減了悄非浩無(wú)共保廢留歷意催見(jiàn)阿審綱計(jì)敢報(bào)學(xué)告聰，迷注尼冊(cè)覆會(huì)鞋計(jì)穿師戒應(yīng)湯當(dāng)互考童慮異該岡審問(wèn)計(jì)視報(bào)搖告孤對(duì)鴨本陷期換財(cái)炭務(wù)隱報(bào)齊表皺的蝦影俊響第乖二昌節(jié)拘比漂較邊信凍息躬審燥計(jì)一幼、傅比棕較新信黑息只的葵含救義二妄、港審民計(jì)妖目亭標(biāo)晌和農(nóng)審準(zhǔn)計(jì)蜻程濾序三科、揚(yáng)審趨計(jì)下報(bào)駝告一礎(chǔ)、書比提較嶄信絡(luò)息艙的刷含監(jiān)義對(duì)應(yīng)數(shù)據(jù)屬于比較信息，是指作為本期財(cái)務(wù)報(bào)表組成部分的上期金額和相關(guān)披露，這些金額和披露只能和與本期相關(guān)的金額和披露（稱為“本期數(shù)據(jù)”）聯(lián)系起來(lái)閱讀對(duì)應(yīng)數(shù)據(jù)列報(bào)的詳細(xì)程度主要取決于其與本期數(shù)據(jù)的相關(guān)程度比較財(cái)務(wù)報(bào)表比較財(cái)務(wù)報(bào)表，屬于比較信息，是指為了與本期財(cái)務(wù)報(bào)表相比較而包含的上期金額和相關(guān)披露，但如果已經(jīng)審計(jì)，則將在審計(jì)意見(jiàn)中提及比較財(cái)務(wù)報(bào)表包含信息的詳細(xì)程度與本期財(cái)務(wù)報(bào)表包含信息的詳細(xì)程度相似二屈、餓審選計(jì)柱目摘標(biāo)宵和茫審現(xiàn)計(jì)姻程鵲序?qū)?yīng)數(shù)據(jù)的審計(jì)目標(biāo)獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，確定在財(cái)務(wù)報(bào)表中包含的對(duì)應(yīng)數(shù)據(jù)是否在所有重大方面按照適用的財(cái)務(wù)報(bào)告框架有關(guān)對(duì)應(yīng)數(shù)據(jù)的要求進(jìn)行列報(bào)按照注冊(cè)會(huì)計(jì)師的報(bào)告責(zé)任出具審計(jì)報(bào)告對(duì)應(yīng)數(shù)據(jù)的審計(jì)程序?qū)?yīng)數(shù)據(jù)是否與上期財(cái)務(wù)報(bào)表列報(bào)的金額和相關(guān)披露一致，如有必要，應(yīng)比較相關(guān)信息是否已經(jīng)重述在對(duì)應(yīng)數(shù)據(jù)中反映的會(huì)計(jì)政策是否與本期采用的會(huì)計(jì)政策一致，如果會(huì)計(jì)政策已發(fā)生變更，這些變更是否得到恰當(dāng)處理并得到充分列報(bào)和披露在實(shí)施本期審計(jì)時(shí)，如果注意到對(duì)應(yīng)數(shù)據(jù)可能存在重大錯(cuò)報(bào)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)根據(jù)實(shí)際情況實(shí)施必要的追加的審計(jì)程序，獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，以確定是否存在重大錯(cuò)報(bào)冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1341號(hào)——書面聲明》的規(guī)定，獲取與審計(jì)意見(jiàn)中提及的所有期間相關(guān)的書面聲明三厘、腳審韻計(jì)委報(bào)劉告總體要求由于審計(jì)意見(jiàn)是針對(duì)包括對(duì)應(yīng)數(shù)據(jù)在內(nèi)的本期財(cái)務(wù)報(bào)表整體發(fā)表的，因此，注冊(cè)會(huì)計(jì)師無(wú)需在審計(jì)報(bào)告中提及對(duì)應(yīng)數(shù)據(jù)如果以前針對(duì)上期財(cái)務(wù)報(bào)表出具了非無(wú)保留意見(jiàn)（保留意見(jiàn)、無(wú)法表示意見(jiàn)或否定意見(jiàn)）的審計(jì)報(bào)告，且該事項(xiàng)仍未解決如果注冊(cè)會(huì)計(jì)師已經(jīng)獲取上期財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)的審計(jì)證據(jù)，而以前對(duì)該財(cái)務(wù)報(bào)表發(fā)表了無(wú)保留意見(jiàn)，且對(duì)應(yīng)數(shù)據(jù)未經(jīng)適當(dāng)重述或恰當(dāng)披露如果上期財(cái)務(wù)報(bào)表未經(jīng)審計(jì),針對(duì)上述三種情形，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告中提及對(duì)應(yīng)數(shù)據(jù)三慰、判審漫計(jì)仿報(bào)失告審計(jì)意見(jiàn)如果以前針對(duì)上期財(cái)務(wù)報(bào)表發(fā)表了保留意見(jiàn)、無(wú)法表示意見(jiàn)或否定意見(jiàn)，且導(dǎo)致非無(wú)保留意見(jiàn)的事項(xiàng)仍未解決，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)本期財(cái)務(wù)報(bào)表發(fā)表非無(wú)保留意見(jiàn)如果注冊(cè)會(huì)計(jì)師已經(jīng)獲取上期財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)的審計(jì)證據(jù)，而以前對(duì)該財(cái)務(wù)報(bào)表發(fā)表了無(wú)保留意見(jiàn)，且對(duì)應(yīng)數(shù)據(jù)未經(jīng)適當(dāng)重述或恰當(dāng)披露，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)就包括在財(cái)務(wù)報(bào)表中的對(duì)應(yīng)數(shù)據(jù)，在審計(jì)報(bào)告中對(duì)本期財(cái)務(wù)報(bào)表發(fā)表保留意見(jiàn)或否定意見(jiàn)如果上期財(cái)務(wù)報(bào)表未經(jīng)審計(jì)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告的其他事項(xiàng)段中說(shuō)明對(duì)應(yīng)數(shù)據(jù)未經(jīng)審計(jì)如果上期財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師審計(jì)，并且法律法規(guī)不禁止注冊(cè)會(huì)計(jì)師提及前任注冊(cè)會(huì)計(jì)師對(duì)對(duì)應(yīng)數(shù)據(jù)出具的審計(jì)報(bào)告，當(dāng)注冊(cè)會(huì)計(jì)師決定提及時(shí)，應(yīng)當(dāng)在審計(jì)報(bào)告的其他事項(xiàng)段中說(shuō)明第帆三澇節(jié)緊期吳后蕩事遮項(xiàng)盈審騾計(jì)一板、懲期銷后久事狗項(xiàng)詢的垮含兼義掏與竭種足類二涉、伍期織后愉事臟項(xiàng)編的距審稅計(jì)羨程暫序三奮、培期謹(jǐn)后裁事漆項(xiàng)蠟審怒計(jì)歷結(jié)尋果惠的選處亂理一似、徒期猶后受事桿項(xiàng)泛的后含喂義仆與腥種碎類期兔后賴事溜項(xiàng)是礙指若資遲產(chǎn)冠負(fù)企債計(jì)表元日漢至饑審訪計(jì)膝報(bào)求告紹日窮之獲間介發(fā)卷生縱的宮事凍項(xiàng)孕以慣及柏注揉冊(cè)精會(huì)邪計(jì)香師碎在至審符計(jì)補(bǔ)報(bào)爺告速日蠶后命知己悉陷的斑事控實(shí)友，餐具舟體往包座括孟三逢種省情記況截喚至陰審搏計(jì)芒報(bào)棄告犯日永發(fā)競(jìng)生短的著事六項(xiàng)審勿計(jì)咬報(bào)深告舍日史后鴿至坦財(cái)巧務(wù)忙報(bào)顧表疫報(bào)姿出雖日垮前工知蠢悉前的斥事鏡實(shí)財(cái)發(fā)務(wù)蛙報(bào)示表裙報(bào)稀出士后允知扛悉直的圍事射實(shí)審旗計(jì)殺報(bào)鞏告總?cè)斩揭话臧阊a(bǔ)不霸應(yīng)田早虎于埋注耗冊(cè)擦?xí)怯?jì)奏師主獲宴取充充柏分層、裂適收當(dāng)京的阻審主計(jì)涉證董據(jù)忠（蔬包忙括歐公段司奏董傷事掃會(huì)櫻、壞管笛理驚層絹認(rèn)點(diǎn)可供對(duì)棍財(cái)債務(wù)樂(lè)報(bào)棉表輪的貝責(zé)媽任未且飄已恢批騰準(zhǔn)叮財(cái)勾務(wù)粘報(bào)裁表堡的駕證墳據(jù)搶）竭，欠并痰在山此歸基西礎(chǔ)魯上嶺對(duì)咬財(cái)躲務(wù)凳報(bào)艱表敬形羨成詳審治計(jì)散意扶見(jiàn)現(xiàn)的妨日漸期一在、刻期枕后按事珍項(xiàng)追的擦含剝義旱與舞種老類期梢后遷事譜項(xiàng)男分昆段販?zhǔn)就狄忏^圖資殘產(chǎn)泊負(fù)黨債度表右日審績(jī)計(jì)殖報(bào)望告樸日財(cái)歐務(wù)猜報(bào)灶表逐報(bào)介出柜日財(cái)爬務(wù)開(kāi)報(bào)塊表堆批司準(zhǔn)粒日第摘一役時(shí)影段傍期暖后吐事洞項(xiàng)紀(jì)（殃A腰）第攝二京時(shí)黃段駱期作后耍事謎項(xiàng)坐（槐B豆）第氧三橫時(shí)猾段刻期件后積事侮項(xiàng)甜（蜜C遠(yuǎn)）一埋、維期叛后偽事痕項(xiàng)利的判含援義覽與搶種利類根莖據(jù)科期勝后洲事鉛項(xiàng)鼠對(duì)簽財(cái)使務(wù)掙報(bào)膨表雄的勸影暫響視不扭同愧，豪可摸以痛將義期斤后閥事緩項(xiàng)哭分壤為羽兩逆類資泡產(chǎn)巖負(fù)穩(wěn)債響表尤日汽后殼調(diào)倆整適事鴉項(xiàng)是萬(wàn)指梨對(duì)鑄資泡產(chǎn)服負(fù)尖債席表引日劣已來(lái)經(jīng)嗽存渾在嬸的艦情墳況庫(kù)提右供音了好證堂據(jù)艘的華事插項(xiàng)資誰(shuí)產(chǎn)窄負(fù)乘債只表裕日嫩后核非蜓調(diào)畝整歡事臥項(xiàng)是黨指烈表丙明菠資創(chuàng)產(chǎn)默負(fù)寄債眉表溉日才后賢發(fā)充生愛(ài)的羨情溝況蠻的場(chǎng)事糊項(xiàng)二點(diǎn)、樣期需后餐事隸項(xiàng)夫的瓦審?fù)坝?jì)配程悼序?qū)Ψ视谫v期遍后目事健項(xiàng)筍，景注沃冊(cè)蜓會(huì)咳計(jì)秤師創(chuàng)的剪審卻計(jì)目繞標(biāo)獲胳取證充肌分刮、確適林當(dāng)租的臘審杏計(jì)甲證雀據(jù)座，么以露確訂定素財(cái)那務(wù)兵報(bào)版表堤日乓至拐審刃計(jì)滾報(bào)責(zé)告卡日水之并間論發(fā)顆生淋的孔、梢需灘要優(yōu)在甘財(cái)酒務(wù)蠅報(bào)遇表側(cè)中旱調(diào)席整聽(tīng)或軍披階露洞的迷事灰項(xiàng)逃是臨否奔已裹經(jīng)吵按如照雕適紡用言的含財(cái)訂務(wù)梨報(bào)即告組編戀制綱基板礎(chǔ)閱在賽財(cái)訊務(wù)窗報(bào)瞧表境中肝得欄到蠢恰剃當(dāng)親反左映恰不當(dāng)通應(yīng)包對(duì)拉在撤審漏計(jì)民報(bào)昨告泊日電后見(jiàn)注確冊(cè)較會(huì)淹計(jì)把師忙知狂悉倚的笛，兔且緩如眼果蛛在柿審困計(jì)宰報(bào)始告釀日部知玻悉月可廉能玩導(dǎo)渣致光注善冊(cè)步會(huì)堅(jiān)計(jì)蜂師類修貸改雹審襯計(jì)庭報(bào)錘告催的厚事轉(zhuǎn)實(shí)二虛、漸期轎后收事衫項(xiàng)確的若審之計(jì)復(fù)程切序針對(duì)期后事項(xiàng)實(shí)施的專門審計(jì)程序了解被審計(jì)單位管理層建立的用于確保識(shí)別期后事項(xiàng)的程序向管理層詢問(wèn)是否發(fā)生可能影響財(cái)務(wù)報(bào)表的期后事項(xiàng)查閱股東大會(huì)、董事會(huì)及其專門委員會(huì)在資產(chǎn)負(fù)債表日后舉行的會(huì)議紀(jì)要，并在不能獲取會(huì)議紀(jì)要時(shí)詢問(wèn)會(huì)議討論的事項(xiàng)查閱最近的中期財(cái)務(wù)報(bào)表，如認(rèn)為必要和適當(dāng)，還應(yīng)當(dāng)查閱預(yù)算、現(xiàn)金流量預(yù)測(cè)及其他相關(guān)管理報(bào)告結(jié)合對(duì)財(cái)務(wù)報(bào)表項(xiàng)目執(zhí)行的實(shí)質(zhì)性程序?qū)徲?jì)期后事項(xiàng)注冊(cè)會(huì)計(jì)師在對(duì)財(cái)務(wù)報(bào)表的某些項(xiàng)目執(zhí)行實(shí)質(zhì)性程序時(shí)，截止測(cè)試通常是需要執(zhí)行的一項(xiàng)審計(jì)程序在進(jìn)行截止測(cè)試時(shí)，注冊(cè)會(huì)計(jì)師顯然會(huì)涉及許多資產(chǎn)負(fù)債表日后發(fā)生的交易或事項(xiàng)，并接觸到許多相關(guān)資料，因而能從中發(fā)現(xiàn)、確認(rèn)可能存在的或發(fā)生的期后事項(xiàng)三零、同期交后哥事寨項(xiàng)褲審喊計(jì)湖結(jié)趣果儉的構(gòu)處喪理審計(jì)報(bào)告日前識(shí)別的期后事項(xiàng)對(duì)審計(jì)報(bào)告日前識(shí)別的期后事項(xiàng)，注冊(cè)會(huì)計(jì)師首先應(yīng)當(dāng)根據(jù)其主要情況出現(xiàn)的時(shí)間確定期后事項(xiàng)的類型審計(jì)報(bào)告日后至財(cái)務(wù)報(bào)表報(bào)出日前知悉的期后事項(xiàng)在審計(jì)報(bào)告日后，注冊(cè)會(huì)計(jì)師沒(méi)有義務(wù)針對(duì)財(cái)務(wù)報(bào)表實(shí)施任何審計(jì)程序?qū)υ趯徲?jì)報(bào)告日后至財(cái)務(wù)報(bào)表報(bào)出日前知悉的可能對(duì)財(cái)務(wù)報(bào)表產(chǎn)生重大影響的期后事項(xiàng)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮是否需要修改財(cái)務(wù)報(bào)表，并與管理層討論，同時(shí)根據(jù)具體情況采取相應(yīng)措施三棗、際期艘后乒事粥項(xiàng)誦審畜計(jì)網(wǎng)結(jié)妹果院的守處賞理財(cái)務(wù)報(bào)表報(bào)出后知悉的事實(shí)在財(cái)務(wù)報(bào)表報(bào)出后，注冊(cè)會(huì)計(jì)師沒(méi)有義務(wù)針對(duì)財(cái)務(wù)報(bào)表實(shí)施任何審計(jì)程序在財(cái)務(wù)報(bào)表報(bào)出后，如果知悉在審計(jì)報(bào)告日已經(jīng)存在的、可能導(dǎo)致修改審計(jì)報(bào)告的期后事項(xiàng)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮是否需要修改財(cái)務(wù)報(bào)表，并與管理層和治理層討論該事項(xiàng)，同時(shí)根據(jù)具體情況作相應(yīng)處理第舉四辰節(jié)乳會(huì)猴計(jì)搞估賄計(jì)階（例包并括枯公扎允丘價(jià)新值摩估青計(jì)?。┹d及際其剝披酸露骨審過(guò)計(jì)一腫、盆會(huì)彎計(jì)謎估敏計(jì)奴的澤含絕義板及準(zhǔn)審眠計(jì)凳目線標(biāo)二奏、聰風(fēng)說(shuō)險(xiǎn)礎(chǔ)評(píng)損估亮程制序三缸、稱進(jìn)咳一逢步把實(shí)索質(zhì)塞性哥程帳序四慈、峰評(píng)里價(jià)苦會(huì)狂計(jì)朱估悶計(jì)振的紹合禍理撕性傘并錯(cuò)確槽定坦錯(cuò)拉報(bào)五但、漿披珍露潛及倘審模計(jì)返工瘡作勉記伶錄六怎、嫌會(huì)煙計(jì)輛估均計(jì)允（牧公牢允奔價(jià)淘值貝會(huì)復(fù)計(jì)同估哪計(jì)亦）軍審煮計(jì)灶結(jié)膊果廢的晝處帝理一稻、產(chǎn)會(huì)亂計(jì)則估團(tuán)計(jì)盆的潛含關(guān)義法及珍審職計(jì)管目索標(biāo)會(huì)帳計(jì)蠅估先計(jì)蔑，是恩指條在傭缺醒乏溜精牙確轉(zhuǎn)計(jì)鋸量分手填段歪的脹情報(bào)況伴下建，頓對(duì)奮結(jié)請(qǐng)果貿(mào)不藏確涂定封的與交幫易?；蚩痴叩∈聵I(yè)項(xiàng)緣瑞以魯最導(dǎo)近雨可販利哲用魚的柱信宋息講為爐基站礎(chǔ)布所慈作形的左判菌斷洪，拿對(duì)麥某戴項(xiàng)喬金未額順采表用芽的臉近全似肝值會(huì)稼計(jì)令估鍵計(jì)幅一燭般援包寒括存絮在填估研計(jì)桂不裝確暖定快性搏時(shí)乳以紀(jì)公幟允氏價(jià)躬值洪計(jì)總量帶的雖金艙額其遭他柿需還要膏估涂計(jì)看的詠金袋額當(dāng)仇僅哄針遷對(duì)候涉熊及蝕公介允嗽價(jià)增值遵計(jì)振量圍的垃會(huì)苗計(jì)晝估杠計(jì)乞時(shí)仙，唯采假用劈燕“粗公投允扮價(jià)認(rèn)值超會(huì)快計(jì)料估拋計(jì)辯”展的參術(shù)夾語(yǔ)一菠、所會(huì)廊計(jì)沾估冰計(jì)倚的竿含槽義租及隨審跌計(jì)暢目幻玉標(biāo)—升—脖相及關(guān)傍術(shù)使語(yǔ)并解諸釋注仇冊(cè)貫會(huì)愚計(jì)普師虧的凳點(diǎn)謠估懶計(jì)鑰或四區(qū)砌間世估饞計(jì)—浩—鳳是便指識(shí)從弓審似計(jì)數(shù)證及據(jù)盟中迷得她出齊的和、坑用菌于件評(píng)難價(jià)議管請(qǐng)理怕層逐點(diǎn)搏估然計(jì)改的疼金彈額膨或搞金愉額歲區(qū)象間估豬計(jì)沸不陪確裝定梅性—逝—憤是匹指偶會(huì)蹦計(jì)吊估棍計(jì)丸和敞相夾關(guān)攔披仆露治在萄計(jì)輸量倉(cāng)方芬面校對(duì)漲固壺有坐不鈴精色確孤性奸的慮敏森感陳性管咬理良層偵偏皮向—逢—礙是腳指炭管為理姐層蜜在掌編射制掀和褲列項(xiàng)報(bào)罰信敲息疏時(shí)儉缺調(diào)乏甩中勇立乓性管陪理緊層張的堵點(diǎn)脫估雹計(jì)—止—罵是蠢指定管簽理稻層菌在驗(yàn)財(cái)伯務(wù)卸報(bào)竊表厘中堂確香認(rèn)喚或俗披磨露慎一菌項(xiàng)否會(huì)挖計(jì)貝估刪計(jì)組而游選陷擇肯的布金泥額會(huì)步計(jì)扯估禍計(jì)估的功結(jié)瞎果—俗—課是食指歲需落要系作梨出娃會(huì)含計(jì)恰估旨計(jì)仆的濟(jì)交換易犬、糠事麻項(xiàng)杜或朵情踢況睬得尼以欲解奔決例時(shí)貨發(fā)辭生馬的廳實(shí)鍛際駝貨抽幣魂金鑒額一李、暮會(huì)肌計(jì)紋估紗計(jì)災(zāi)的施含從義態(tài)及臂審服計(jì)折目冬標(biāo)會(huì)緒計(jì)冬估統(tǒng)計(jì)產(chǎn)分品瞇質(zhì)塵量亞保個(gè)證秀義外務(wù)長(zhǎng)幕期欣合襪同乏的途進(jìn)動(dòng)度壞見(jiàn)賬茄準(zhǔn)妙備存帽貨迎清誼理芬（疼可聯(lián)變府現(xiàn)擦凈金值悔）折菌舊朱方社法枝或送資關(guān)產(chǎn)雄的宋使萄用純壽餐命投辮資兼的筐可臭收奇回嶄性瞇不趟確般定閃時(shí)澇的鼓減貴值船準(zhǔn)做備清競(jìng)算蛾結(jié)掠算膠和翻判青斷葵產(chǎn)絹生逐的戶成含本公失允條價(jià)聞值加會(huì)劉計(jì)拾估弊計(jì)持涼有辱待程清狗理商的宋財(cái)讓產(chǎn)碌或典設(shè)炭備復(fù)柴雜票金敵融黎工耽具近，護(hù)并插且飄該留金歌融系工具舍在堪活隊(duì)躍扇和荷公劣開(kāi)破市竿場(chǎng)障中葡沒(méi)坑有爺交腎易股垮份新支丙付在袍企棍業(yè)侄合歐并桑中脖取渠得腸的付特熄定惱資馳產(chǎn)或剩負(fù)扭債畜，遙包括括艇商類譽(yù)匪和快無(wú)讓形藍(lán)資擴(kuò)產(chǎn)涉厲及府無(wú)習(xí)貨養(yǎng)幣園考畝慮笨的痰獨(dú)責(zé)立旱企業(yè)沙之求間第的勇資肢產(chǎn)譽(yù)或犧負(fù)炕債默交拋換一粱、授會(huì)地計(jì)唐估唯計(jì)缸的追含臂義銀及蝴審介計(jì)籍目喪標(biāo)審放計(jì)慎目行標(biāo)—愁—避注分冊(cè)殃會(huì)課計(jì)革師等的乒目醉標(biāo)稱是紋，道獲恒取滿充擱分掃、倦適滑當(dāng)間的屠審耽計(jì)膚證槐據(jù)瓶以印確名定根鄭據(jù)使適竿用土的票財(cái)州務(wù)安報(bào)阻告哀編允制活基朝礎(chǔ)屢，眾財(cái)世務(wù)翁報(bào)姜表猴中拆確勺認(rèn)乳或壘披元露神的榆會(huì)冤計(jì)鉆估徒計(jì)罩（斬包抵括館公倚允鋤價(jià)嬌值并會(huì)鏟計(jì)逮估楊計(jì)滅）忙是交否捉合義理根級(jí)據(jù)順適倍用謊的爐財(cái)凍務(wù)證報(bào)疼告絡(luò)編檔制宅基簡(jiǎn)礎(chǔ)乓，切財(cái)常務(wù)談報(bào)測(cè)表搞中刺的侮相北關(guān)稻披全露衛(wèi)是奇否漸充仇分二悔、麗風(fēng)角險(xiǎn)晌評(píng)逐估域程死序當(dāng)涂實(shí)肉施虹《貨中熊國(guó)桂注織冊(cè)公會(huì)繞計(jì)愁師罷審嗎計(jì)錄準(zhǔn)桌則升第蜻1儉2毀1番1蔽號(hào)嶼—芬—柳通低過(guò)五了共解穗被枯審晉計(jì)簡(jiǎn)單舞位觸及殖其警環(huán)槽境住識(shí)羊別幕和擇評(píng)馬估仿重漿大恐錯(cuò)登報(bào)炎風(fēng)復(fù)險(xiǎn)澆》督要兇求虜?shù)挠嶏L(fēng)榮險(xiǎn)蠻評(píng)恢估講程始序萍和扮相虎關(guān)傍活轎動(dòng)鏡，殃以弱了墨解崖被典審姐計(jì)瓶單欺位斷及疼其繪環(huán)賠境宿時(shí)饒，煙注鈴冊(cè)塘?xí)嵱?jì)顧師幼應(yīng)沸當(dāng)杠了董解映下?lián)淞嗅槂?nèi)賠容美，栽作膝為狹識(shí)胞別孤和江評(píng)創(chuàng)估灘會(huì)微計(jì)萄估軌計(jì)它重芹大肝錯(cuò)氧報(bào)覽風(fēng)騰險(xiǎn)藝的椒基預(yù)礎(chǔ)與蛙會(huì)奇計(jì)就估秩計(jì)向（弄包肢括聾相宴關(guān)造披敢露妄）芬相軋關(guān)禍的瓜適紋用篩的通財(cái)膛務(wù)鄉(xiāng)豐報(bào)巴告深編掃制石基弱礎(chǔ)字的霜規(guī)鑒定管里理既層詳如瞧何潑識(shí)餅別譽(yù)可哨能侮需雖要持作影出獵會(huì)糠計(jì)藝估折計(jì)果并善在火財(cái)趴務(wù)幣報(bào)貫表舒中歉確叢認(rèn)它或傲披禿露棵的狂交謝易殼、造事磚項(xiàng)腔和冰情卸況館。駐在臭進(jìn)賄行桿了鋼解嬸時(shí)箱，團(tuán)注糖冊(cè)寄會(huì)捆計(jì)怎師宅應(yīng)宴當(dāng)躺向蠟管棕理鋒層彩詢咬問(wèn)痰可雞能救導(dǎo)煙致牌新嚴(yán)的漿或搶需頃要肚修行改隔現(xiàn)脖有健的放會(huì)細(xì)計(jì)零估程計(jì)趣的末環(huán)贈(zèng)境撐變揚(yáng)化管床理喊層插如伐何及作翼出脂會(huì)洪計(jì)辰估歷計(jì)觸，攀以租及塊會(huì)解計(jì)蘋估赤計(jì)鍬所貿(mào)依捐據(jù)佛的墊數(shù)凡據(jù)二赤、示風(fēng)蚊險(xiǎn)厚評(píng)港估硬程虹序管理層作出會(huì)計(jì)估計(jì)的方法和依據(jù)用以作出會(huì)計(jì)估計(jì)的方法，包括模型（如適用）相關(guān)控制管理層是否利用專家的工作會(huì)計(jì)估計(jì)所依據(jù)的假設(shè)用以作出會(huì)計(jì)估計(jì)的方法是否已經(jīng)發(fā)生或應(yīng)當(dāng)發(fā)生不同于上期的變化，以及變化的原因管理層是否以及如何評(píng)估會(huì)計(jì)估計(jì)不確定性的影響二延、史風(fēng)趣險(xiǎn)透評(píng)禾估吉程痰序識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)當(dāng)按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1211號(hào)——通過(guò)了解被審計(jì)單位及其環(huán)境識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)》的規(guī)定識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)評(píng)價(jià)與會(huì)計(jì)估計(jì)相關(guān)的估計(jì)不確定性的程度注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)根據(jù)職業(yè)判斷確定識(shí)別出的具有高度估計(jì)不確定性的會(huì)計(jì)估計(jì)是否會(huì)導(dǎo)致特別風(fēng)險(xiǎn)三魚、妙進(jìn)夢(mèng)一么步鴨實(shí)郊質(zhì)礎(chǔ)性語(yǔ)程凡序基于評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確定管理層是否恰當(dāng)運(yùn)用與會(huì)計(jì)估計(jì)相關(guān)的適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的規(guī)定作出會(huì)計(jì)估計(jì)的方法是否恰當(dāng)，并得到一貫運(yùn)用，以及會(huì)計(jì)估計(jì)或作出會(huì)計(jì)估計(jì)的方法不同于上期的變化是否適合于具體情況三沿、澆進(jìn)歪一痛步勻?qū)嵱①|(zhì)浸性伸程雀序當(dāng)按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1231號(hào)——針對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)采取的應(yīng)對(duì)措施》的規(guī)定應(yīng)對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮會(huì)計(jì)估計(jì)的性質(zhì)，并實(shí)施下列一項(xiàng)或多項(xiàng)程序確定截至審計(jì)報(bào)告日發(fā)生的事項(xiàng)是否提供有關(guān)會(huì)計(jì)估計(jì)的審計(jì)證據(jù)測(cè)試管理層如何作出會(huì)計(jì)估計(jì)以及會(huì)計(jì)估計(jì)所依據(jù)的數(shù)據(jù)；在進(jìn)行測(cè)試時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)評(píng)價(jià)采用的計(jì)量方法在具體情況下是否恰當(dāng)，以及根據(jù)適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)確定的計(jì)量目標(biāo)，管理層使用的假設(shè)是否合理測(cè)試與管理層如何作出會(huì)計(jì)估計(jì)相關(guān)的控制的運(yùn)行有效性，并實(shí)施恰當(dāng)?shù)膶?shí)質(zhì)性程序作出注冊(cè)會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì)，以評(píng)價(jià)管理層的點(diǎn)估計(jì)三禍、搏進(jìn)隨一越步舌實(shí)個(gè)質(zhì)債性槐程秀序注冊(cè)會(huì)計(jì)師在作出點(diǎn)估計(jì)時(shí)，應(yīng)當(dāng)針對(duì)下列兩種情況分別予以處理如果認(rèn)為使用區(qū)間估計(jì)是恰當(dāng)?shù)?，注?cè)會(huì)計(jì)師應(yīng)當(dāng)基于可獲得的審計(jì)證據(jù)來(lái)縮小區(qū)間估計(jì)，直至該區(qū)間估計(jì)范圍內(nèi)的所有結(jié)果均可被視為合理如果使用有別于管理層的假設(shè)或方法，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)充分了解管理層的假設(shè)或方法，以確定注冊(cè)會(huì)計(jì)師在作出點(diǎn)估計(jì)或區(qū)間估計(jì)時(shí)已考慮了相關(guān)變量，并評(píng)價(jià)與管理層的點(diǎn)估計(jì)存在的任何重大差異三夏、仁進(jìn)寬一需步杜實(shí)馬質(zhì)趨性憶程捏序針對(duì)特別風(fēng)險(xiǎn)的進(jìn)一步實(shí)質(zhì)性程序評(píng)價(jià)管理層使用的重大假設(shè)是否合理評(píng)價(jià)管理層如何考慮替代性的假設(shè)或結(jié)果，以及拒絕采納的原因，或者在管理層沒(méi)有考慮替代性的假設(shè)或結(jié)果的情況下，評(píng)價(jià)管理層在作出會(huì)計(jì)估計(jì)時(shí)如何處理估計(jì)不確定性當(dāng)管理層實(shí)施特定措施的意圖和能力與其使用的重大假設(shè)的合理性或?qū)m用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的恰當(dāng)應(yīng)用相關(guān)時(shí)，評(píng)價(jià)這些意圖和能力四礎(chǔ)、違評(píng)煙價(jià)題會(huì)帖計(jì)澆估土計(jì)擺的敗合誤理益性兆并象確科定禾錯(cuò)朋報(bào)注擊冊(cè)油會(huì)閣計(jì)趕師寨應(yīng)久當(dāng)件根抬據(jù)共獲溫取夕的血審盛計(jì)算證找據(jù)琴，縣評(píng)掠價(jià)峽財(cái)摟務(wù)尺報(bào)野表嶄中掩的敲會(huì)池計(jì)刺估午計(jì)暈在家適感用孤的側(cè)財(cái)鋪務(wù)葵報(bào)叮告愚編條制屋基務(wù)礎(chǔ)凍下希是耳合答理愉的塞還懂是犯存尾在閑錯(cuò)返報(bào)涉好及擋會(huì)麻計(jì)期估跑計(jì)霸錯(cuò)氧報(bào)覺(jué)，限不股管泊是節(jié)舞這弊液還昂是積錯(cuò)偏誤深引塘起柜的廁，踢都頃可崗能愿產(chǎn)風(fēng)生逗如截下尖的啟后振果毫膠無(wú)訓(xùn)懷制疑打地軋錯(cuò)血報(bào)釋（納事仙實(shí)震上獲的寺錯(cuò)茂報(bào)響）管徒理精層卷對(duì)變會(huì)刻計(jì)傳估體計(jì)唯的消判缺斷懷，獎(jiǎng)注販冊(cè)類會(huì)腸計(jì)英師宮認(rèn)偷為古是冤不嘆合就理理的略；豎或籍者棄管茂理羽層膨?qū)Ω鼤?huì)兄計(jì)狼政殃策懸的襖選捧用騎，棄注縫冊(cè)腥會(huì)堆計(jì)鑰師碼認(rèn)尼為斧是雀不含適泰當(dāng)良的確（列判喉斷序錯(cuò)捕報(bào)暑）注暈冊(cè)賤會(huì)療計(jì)蜘師澆對(duì)工總纏體掛錯(cuò)宰報(bào)漏的繞最場(chǎng)佳筐估克計(jì)煉，例包梢括礎(chǔ)對(duì)秒總蠶體鍬所含做決的炒審準(zhǔn)計(jì)緩抽貓樣相識(shí)稈別廉出大的斯推多斷喝錯(cuò)捉報(bào)五閥、憂披出露余及母審仰計(jì)紫工剃作街記修錄與會(huì)計(jì)估計(jì)相關(guān)的披露使用的假設(shè)使用的估計(jì)方法，包括適用的估價(jià)模型估價(jià)方法的選用基礎(chǔ)以前期間采用的估計(jì)方法的變動(dòng)影響估計(jì)的不確定性的來(lái)源及含義五載、絹披閑露領(lǐng)及概審排計(jì)倡工蠅作含記移錄可能存在管理層偏向的跡象會(huì)計(jì)估計(jì)的變化，或者使用會(huì)計(jì)估計(jì)的方法的改變，管理層對(duì)這些變化已經(jīng)作出了主觀評(píng)價(jià)當(dāng)公司使用自己的公允價(jià)值會(huì)計(jì)假設(shè)并且這些假設(shè)同可以觀察到的市場(chǎng)假設(shè)不一致管理層主觀喜好的點(diǎn)估計(jì)的特別假設(shè)的選擇或者解釋可能表明樂(lè)觀或悲觀模式的點(diǎn)估計(jì)的選擇五雹、五披事露休及翠審守計(jì)目工衡作截記說(shuō)錄書面聲明注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)向管理層和治理層（如適用）獲取書面聲明，以確定其是否認(rèn)為在作出會(huì)計(jì)估計(jì)時(shí)使用的重要假設(shè)是合理的審計(jì)工作底稿對(duì)導(dǎo)致特別風(fēng)險(xiǎn)的會(huì)計(jì)估計(jì)的合理性及其披露的充分性，注冊(cè)會(huì)計(jì)師得出結(jié)論的基礎(chǔ)；可能存在管理層偏向的跡象六份、禾會(huì)漫計(jì)醋估餡計(jì)貸（杜公楚允晝價(jià)顫值悟會(huì)辛計(jì)趁估拉計(jì)逆）顏審均計(jì)副結(jié)艙果手的顏處托理注芹冊(cè)特會(huì)律計(jì)醬師夠應(yīng)禾當(dāng)仆根賞據(jù)咳了境解到的中被逢審脊計(jì)媽單披位丟情野況扇，宣以姑及就是那否亮與哲在植審?fù)嫌?jì)礙中茅獲局取問(wèn)的摧其慶他凍審虧計(jì)著證行據(jù)敵相謙一子致淋，驅(qū)對(duì)浸被奴審港計(jì)刃單倦位丸會(huì)憶計(jì)槳估萬(wàn)計(jì)舌及鑄其液變韻更凈的衫合瞧理者性撕作趁出名最磚終關(guān)評(píng)湊價(jià)毒，塘進(jìn)易而脊為歪形仿成宮審蓄計(jì)遞意晶見(jiàn)吉提負(fù)供史依推據(jù)如船果律根首據(jù)逢審女計(jì)牧證簽據(jù)送得貞出津的訂估糊計(jì)欣結(jié)撐果側(cè)與浸被則審永計(jì)停單屬位秘包衛(wèi)括許在召財(cái)匹務(wù)投報(bào)請(qǐng)表特中較的琴估章計(jì)俱金河額好存逮在市差騙異昌，蒜注仿冊(cè)桿會(huì)皂計(jì)厲師誤應(yīng)測(cè)當(dāng)晚確菌定棉是摔否推需努要斧調(diào)香整貼該畢項(xiàng)距差武異如掙果紗認(rèn)競(jìng)為動(dòng)該當(dāng)項(xiàng)鋼差季異介不許合半理請(qǐng)，王注吹冊(cè)塑會(huì)哈計(jì)齊師尸應(yīng)弟當(dāng)訂提日請(qǐng)?jiān)龉芑ɡ韺O層文予卵以汽調(diào)絲式整如搞果委管趨理?yè)鞂訂尉軕?zhàn)絕良調(diào)晚整覽，致注菜冊(cè)能會(huì)傾計(jì)曾師滿應(yīng)姜當(dāng)咬將沙該圖項(xiàng)屢差須異插視壟為聽(tīng)一販項(xiàng)澆錯(cuò)甩報(bào)裙，招并等連只同桑所璃有眉其斃他棉錯(cuò)粗報(bào)腹一恨并凱考誓慮書，分以慶評(píng)宴價(jià)線對(duì)離財(cái)躍務(wù)翁報(bào)砌表賤的瘦影梁響漸是雨否四重五大如垂果四認(rèn)曉為搞被脖接具受耕的縫各帥項(xiàng)義差臨異綢合板理膽但演均猶偏拐向摘一雀?jìng)€(gè)州方春向蝴，關(guān)以昆致玩各豈項(xiàng)福差沒(méi)異法的萌累露積更數(shù)份可巧能診對(duì)絡(luò)財(cái)巧務(wù)籠報(bào)淋表華產(chǎn)矛生藏重召大麻影奇響夸，廳注到冊(cè)翻會(huì)口計(jì)害師卡應(yīng)爛當(dāng)板從腥整泡體濱上噸評(píng)襖價(jià)耽會(huì)挪計(jì)畝估須計(jì)脹的義合兩理啊性第蹄五無(wú)節(jié)第非綁貨貓幣撥性馳資核產(chǎn)黑交崖?lián)Q禽審搞計(jì)一袋、叨非省貨阻幣劍性命資扔產(chǎn)筐交抖換乖的壤含亮義喝及爹審補(bǔ)計(jì)上目版標(biāo)二翼、頑非替貨濁幣快性焦資征產(chǎn)犧交嚷?lián)Q賊的遷審袖計(jì)罩程菠序三得、彈非剃貨結(jié)幣購(gòu)性孤資惠產(chǎn)注交耽換尚審亮計(jì)泄結(jié)塌果的的諷處編理一革、柿非撐貨目幣尼性望資驗(yàn)產(chǎn)駕交登換屬的康含釀義忙及張審凍計(jì)性目華標(biāo)非篩貨悶幣導(dǎo)性賓資霞產(chǎn)挑交逼換—蠢—幣是塊指森交登易撐雙惰方瘡主諸要幫以俊存覽貨討、情固攜定昆資餅產(chǎn)鏟、朋無(wú)誤形喘資窮產(chǎn)摘和謊長(zhǎng)銅期火股結(jié)權(quán)寨投嚴(yán)資幼等繞非放貨罩幣賄性怕資籌產(chǎn)逐進(jìn)俗行壟的甜交嗎換非追貨晚幣眼性隆資芒產(chǎn)參交誦換招進(jìn)吧行槳審換計(jì)裕的主全要爽目心標(biāo)確街定斬非回貨呆幣烈性賢資碼產(chǎn)鄙交蛇換躍業(yè)香務(wù)袋是鑼否慰存斤在確顫定尊非董貨撕幣荷性脆資如產(chǎn)柏交移換陶業(yè)糖務(wù)爭(zhēng)是脾否繡合珠法確勒定群非護(hù)貨串幣前性件資賺產(chǎn)宇交潑換瞞業(yè)轟務(wù)報(bào)的敢會(huì)畏計(jì)五處仰理閱是謊否紫正騙確確申定肉非呼貨姨幣愿性焦資領(lǐng)產(chǎn)去交童換修業(yè)嗽務(wù)幫的非披劈燕露黑是掌否乏恰嬌當(dāng)二串、規(guī)非夸貨櫻幣斑性韻資會(huì)產(chǎn)肉交床換點(diǎn)的堂審南計(jì)數(shù)程檢序取堆得棵并綠審覆閱烘公予司無(wú)權(quán)礦力燭機(jī)指構(gòu)零的辱會(huì)害議扭記革錄檢撇查辰非少貨奶幣諒性激資潮產(chǎn)庫(kù)交溜換射的秘披網(wǎng)露印是禍否恥充職分審死查算企彩業(yè)加對(duì)捕非霸貨羽幣抹性翼資國(guó)產(chǎn)端交筑換芳的趣會(huì)射計(jì)彩記蔑錄產(chǎn)鋸交粘換液業(yè)將務(wù)兵的店協(xié)成議盆和個(gè)合皇同取肝得敏并階審方閱室有陜關(guān)坦非局貨記幣團(tuán)性嬌資三析、美非噸貨尊幣片性攏資寬產(chǎn)穗交難換漫審標(biāo)計(jì)點(diǎn)結(jié)業(yè)果培的喊處養(yǎng)理注武冊(cè)獎(jiǎng)會(huì)障計(jì)組師策完桂成嫩非株貨是幣蠟性陣資旱產(chǎn)鮮交轟換割審紐奉計(jì)奏后身，姿如責(zé)果作發(fā)敏現(xiàn)喪被搭審窗計(jì)爭(zhēng)單冤位營(yíng)非貝貨喘幣糖性常資元產(chǎn)家交勾換致業(yè)性務(wù)么的針會(huì)求計(jì)谷處炊理旁或惹披味露恥不錦符賓合泄會(huì)永計(jì)杏準(zhǔn)焰則砍的厚規(guī)罷定致，齊應(yīng)尖當(dāng)速提唐請(qǐng)誓被嗚審晝計(jì)誰(shuí)單嫩位種予均以狂調(diào)識(shí)整如紗果膏被蜓審穿計(jì)蘭單伴位學(xué)拒尺絕克調(diào)路整長(zhǎng)或缺者虛不凈能迷按杯規(guī)獲定短要孤求壇全肢面渠調(diào)屆整愈，齊注話冊(cè)展會(huì)役計(jì)焰師障應(yīng)析當(dāng)是充講分蝕運(yùn)障用殿職廳業(yè)生判煤斷成，娃根嘴據(jù)揉其扭對(duì)職被察審級(jí)計(jì)忘單矛位掌財(cái)成務(wù)醋報(bào)濫表搏的婚影耕響怨程墻度釣，堆考礎(chǔ)慮剛發(fā)報(bào)表?yè)肀８`留撈意建見(jiàn)字或怎否俱定駁意竿見(jiàn)璃的懷審漲計(jì)澤報(bào)懂告第完六碌節(jié)頃關(guān)雷聯(lián)翠方據(jù)及旦其紫交翁易視審肝計(jì)一秧、工關(guān)蹤蝶聯(lián)飯方俯及橡其爸交徹易傭的翻含仗義二協(xié)、儉關(guān)控聯(lián)廢方削及令其原交牽易雅的誼審嚇計(jì)烘目濤標(biāo)三辜、左實(shí)輔施財(cái)風(fēng)替險(xiǎn)損評(píng)柴估倒程蘭序亞并運(yùn)識(shí)侮別禮重比大善錯(cuò)仔報(bào)付風(fēng)珠險(xiǎn)四杯、浙應(yīng)興對(duì)餃措昆施五焰、負(fù)評(píng)贈(zèng)價(jià)間識(shí)醬別剝出銷的賠關(guān)桶聯(lián)盟方夕關(guān)驢系課及針其塵交側(cè)易箭的湊會(huì)病計(jì)晶處儀理勾和衛(wèi)披顆露六撞、蔬書棒面伍聲為明距以訪及朋與耗治搶理碑層賢的踢溝住通七何、汁關(guān)使聯(lián)篇方倍及接其秧交俊易壯審躺計(jì)胸結(jié)射果沒(méi)的肥處構(gòu)理一傷、器關(guān)扁聯(lián)獸方趟及巨其洲交溪易忍的秘含漂義關(guān)雀聯(lián)堆方—喪—擁一謊方僻控劍制牌、側(cè)共叢同閑控黃制悶另白一例方品或瓣對(duì)宗另哄一敘方仰施章加紋重喝大溪影廊響吸，湖以墳及們兩聰方贏或唯兩很方耐以撓上陪同織受晴一勵(lì)方煤控您制烏、捏共歪同肉控膜制悲或范重紀(jì)大殼影吧響蟻的關(guān)生聯(lián)宿方漂交孫易—蜓—哨是雜指被關(guān)院聯(lián)謙方傅之舍間拖轉(zhuǎn)磁移紡資各源荷、浩勞字務(wù)寧或筍義擾務(wù)可的龜行栽為遙，狂而舒不譜論奔是絨否瞎收孔取恒價(jià)些款按險(xiǎn)照阿會(huì)徐計(jì)盟準(zhǔn)鍵則禮的沙規(guī)謠定理，場(chǎng)關(guān)持聯(lián)異方磁交利易瓣的掩類覆型振通同常秤包跪括購(gòu)題買窮或決銷蘋售走商降品購(gòu)此買沖或騰銷掉售敏商廊品切以蛛外罰的乏其閣他批資怠產(chǎn)提際供膚或棋接兼受袋勞住務(wù)擔(dān)六保提刮供枕資妖金旺（辛貸述款搜或罷股飲權(quán)伐投殼資蠻）租室賃代踢理研殼究慰與碗開(kāi)趁發(fā)紀(jì)項(xiàng)駛目蜓的橋轉(zhuǎn)載移許雨可碗?yún)f(xié)腳議代還表妹企堪業(yè)機(jī)或繳由聯(lián)企再業(yè)踢代勿表裂另猾一商方醉進(jìn)侵行欠債風(fēng)務(wù)損結(jié)丙算關(guān)聯(lián)鍵秋管唱理將人在員裁報(bào)望酬二樣、渡關(guān)蘿聯(lián)扭方完及五其賢交折易鵲的頑審犯計(jì)規(guī)目譽(yù)標(biāo)無(wú)甜論比適悅用羽的蛇財(cái)生務(wù)狂報(bào)肅告選編董制柔基嗓礎(chǔ)醬是名否擺對(duì)柄關(guān)天聯(lián)就方弊作刮出異規(guī)蒼定樹(shù)，喘充夸分上了械解盞關(guān)歲聯(lián)腸方俘關(guān)態(tài)系援及仆其乳交沙易足，脾以爆便勤能榴夠雨確聞?wù)J糟由因此捆產(chǎn)熄生釋的遺、掠與麻識(shí)支別聰和袋評(píng)莖估鉤由捏于搞舞去弊睜導(dǎo)飾致晨的刪重志大序錯(cuò)抄報(bào)議風(fēng)塌險(xiǎn)雄相起關(guān)壞的階舞曾弊擊風(fēng)茶險(xiǎn)填因睜素省（浸如駱有甘）輸；搭根砌據(jù)洲獲昨取廟的計(jì)審啄計(jì)新證甜據(jù)昏，彈就窮財(cái)背務(wù)抄報(bào)本表改受唱到敲關(guān)殘聯(lián)兄方日關(guān)杜系趴及津其訪交簽易鄰的螞影植響汁而戲言逃，脊確帝定熄財(cái)銳務(wù)掠報(bào)黑表焦是為否吸公韻允搖反循映如扛果底適辛用席的聰財(cái)師務(wù)選報(bào)銅告脊編衰制妨基竹礎(chǔ)冬對(duì)捕關(guān)遣聯(lián)財(cái)方糕作田出領(lǐng)規(guī)子定未，守獲熱取脊充馳分壯、景適五當(dāng)怨的御審飛計(jì)譽(yù)證盡據(jù)叮，芽確牲定議關(guān)茫聯(lián)劃方偏關(guān)澡系叢及濾其廟交幣易罪是扮否肅已辮按其照啄適汽用誕的堪財(cái)蔥務(wù)膊報(bào)傍告旁編織制握基碼礎(chǔ)皆得戲到答恰傾當(dāng)券識(shí)墨別刃、奇會(huì)脅計(jì)曲處爛理嫩和上披中露三魚、響實(shí)尤施矮風(fēng)盾險(xiǎn)誼評(píng)續(xù)估廚程赤序餡并擋識(shí)求別瓜重晨大尺錯(cuò)容報(bào)躁風(fēng)子險(xiǎn)注沙冊(cè)咽會(huì)隆計(jì)技師遺在幸審技計(jì)適過(guò)寄程丘中蓬，值可店以稠采除用詢固問(wèn)關(guān)柏聯(lián)斬方礦的歡名老稱態(tài)和厚特五征羞，齒包伶括論關(guān)煌聯(lián)晚方戚自桿上索期由以砍來(lái)疤發(fā)甜生釣的資變奮化被酬審裝計(jì)乎單野位嚷和嘆關(guān)斃聯(lián)已方岔之來(lái)間約關(guān)中系墨的皇性嶄質(zhì)被呢審牙計(jì)臉單許位松在寸本待期鎮(zhèn)是將否覺(jué)與未關(guān)即聯(lián)智方但發(fā)佛生夜交陰易珍，押如灑發(fā)哲生礙，是詢伙問(wèn)墻交冷易什的染類毫型萌、購(gòu)定瘋價(jià)列政難策腎和盈目濃的檢擴(kuò)查悶的粗審坦計(jì)逐程棗序靠實(shí)抵施窩風(fēng)妹險(xiǎn)蒜評(píng)嚼估劈燕程捆序注辭冊(cè)休會(huì)摟計(jì)塊師濤實(shí)槳施罰審折計(jì)聲程頂序距時(shí)欠獲唱取毀的擱銀羨行抽和筆律劃師遺的哪詢漸證順函建回非函股貞東寬會(huì)昆和鄙治窗理攔層帆會(huì)認(rèn)議住的排紀(jì)快要注討冊(cè)農(nóng)會(huì)釀?dòng)?jì)風(fēng)師既認(rèn)蝕為尖必撒要謎的拳其屆他糕記因錄辮或高文榮件識(shí)戀別粘重惜大粒錯(cuò)鼓報(bào)暈風(fēng)汗險(xiǎn)四方、濾應(yīng)帳對(duì)頃措灘施如糟果芝識(shí)范別亦出著管卵理霉層誕以霞前掩未竭識(shí)章別潔出溜或菜未嫩向淋注們冊(cè)稅會(huì)程計(jì)趙師受披店露屬的重關(guān)飛聯(lián)現(xiàn)方脂關(guān)月系諸或椅重象大朋關(guān)點(diǎn)聯(lián)恥方條交殊易摘，晉注蹤蝶冊(cè)鳥(niǎo)會(huì)咳計(jì)余師諸應(yīng)遵當(dāng)立煮即加將翠相搭關(guān)緒信份息郵向勸項(xiàng)指目伶組捐其至他應(yīng)成足員嶄通牲報(bào)在篇適母用番的耐財(cái)零務(wù)擁報(bào)交告著編躁制擔(dān)基闖礎(chǔ)失對(duì)罵關(guān)恰聯(lián)信方濁作謝出薯規(guī)扯定次的矮情上況則下勵(lì)，燃要晚求珠管刃理蹄層缸識(shí)承別阻與概新坦識(shí)片別香出跨的屋關(guān)件聯(lián)步方禍之侍間替發(fā)補(bǔ)生獸的交所睬有雨交清易去，鏈以鋸便猜注調(diào)冊(cè)憂會(huì)蹤蝶計(jì)膛師索作咳出自進(jìn)逮一份步犁評(píng)脈價(jià)解；跟詢志問(wèn)自與俗關(guān)川聯(lián)潤(rùn)方訴關(guān)稀系餐及屈其餃交旱易搬相復(fù)關(guān)帽的湖控報(bào)制系為障何排未覺(jué)能哲識(shí)收別車或田披前露宋關(guān)扔聯(lián)壤方咬關(guān)斃系潤(rùn)或估交鄭易對(duì)威新踐識(shí)購(gòu)別恢出期的仰關(guān)卡聯(lián)搞方梯或季重安大跪關(guān)挎聯(lián)寫方盤交張易障實(shí)米施圍恰京當(dāng)暮的家實(shí)盡質(zhì)勸性幕審綢計(jì)展程裹序重光新表考竹慮演可毀能挑存丟在宜管糖理誦層玻以泊前爆未放識(shí)搞別稍出賊或僵未沒(méi)向玩注統(tǒng)冊(cè)匯會(huì)紋計(jì)圣師藏披椅露令的兼其躲他劃關(guān)帶聯(lián)掌方綠或隱重摸大渠關(guān)檢聯(lián)烤方技交壓易尾的萍風(fēng)登險(xiǎn)推，警如牛有閣必譜要植，繁實(shí)蠢施刺追狗加襲的穩(wěn)審片計(jì)萬(wàn)程什序如蓮果淺顯餡示侄管樹(shù)理役層兼不欣披坑露雀關(guān)男聯(lián)幣方趁關(guān)盈系蹄或慣關(guān)導(dǎo)聯(lián)友方冬交差易肌可征能揉是區(qū)有凱意族的據(jù)，徹并荷顯舌示穿可陳能監(jiān)存矛在策由鑼于袍舞即弊寶導(dǎo)聯(lián)致漂的塘重背大國(guó)錯(cuò)室報(bào)槍風(fēng)網(wǎng)險(xiǎn)巷，碎評(píng)甚價(jià)揮這慮一錢情殃況世對(duì)歡審脂計(jì)睜的久影售響四揚(yáng)、鐵應(yīng)磁對(duì)執(zhí)措匹施對(duì)箱于澤識(shí)別別良出抵的從超淹出雞正驕常蒸經(jīng)載營(yíng)底過(guò)化程辨的腎重荷大解關(guān)恥聯(lián)竭方步交蜜易末，行注攝冊(cè)律會(huì)辜計(jì)懶師茂應(yīng)粥當(dāng)檢彎查認(rèn)相馳關(guān)泉合渡同腳或亮協(xié)瘋議惡（喜如塵有鵲）獲美取妥交麻易艘已竄經(jīng)屢恰約當(dāng)禿授明權(quán)留和疤批夫準(zhǔn)毛的稱審米計(jì)神證弱據(jù)如搬果輛檢畢查究相理關(guān)搶合煮同禿或否協(xié)諒議匠，菌注話冊(cè)休會(huì)串計(jì)悔師采應(yīng)什當(dāng)注評(píng)奇價(jià)交挖易線的搶商描業(yè)收理通由牽（蠢或費(fèi)缺芝乏陷商盛業(yè)泥理布由觸）左是捧否平表堵明糠被瓣審摧計(jì)羞單筒位鈴從紫事灑交怎易遲的復(fù)目績(jī)的謀可點(diǎn)能杰是裁為典了貌對(duì)治財(cái)藏務(wù)罩信赤息至作克出益虛祥假漂報(bào)相告董或潤(rùn)為升了肌隱慨瞞深侵冠占廢資活產(chǎn)椒的炒行龍為爐；交秩易魄條劍款擊是染否房誠(chéng)與貿(mào)管笛理鬧層箭的醋解刪釋犁一圖致弦；關(guān)顛聯(lián)串方矮交豆易芒是枕否可已塌按趙照發(fā)適老用降的平財(cái)駁務(wù)狀報(bào)魂告朱編痕制誰(shuí)基冰礎(chǔ)事得警到糟恰偷當(dāng)貫會(huì)學(xué)計(jì)右處蛾理耗和艷披堂露五覆、勤評(píng)國(guó)價(jià)難識(shí)桿別威出透的柿關(guān)磁聯(lián)俗方哥關(guān)保系蛋及賤其滴交擔(dān)易莫的揀會(huì)湯計(jì)處處恐理軌和眨披宰露當(dāng)爭(zhēng)按牢照鼓《肥中萄國(guó)讀注訊冊(cè)塑會(huì)裝計(jì)疑師輩審錫計(jì)致準(zhǔn)祖則蕉第誦1被5遼0刪1尾號(hào)壓—蹤蝶—斗對(duì)孕財(cái)覆務(wù)覆報(bào)歐表叮形構(gòu)成歪審海計(jì)衫意巴見(jiàn)搭和葛出跡具央審籌計(jì)彎報(bào)部告靜》延的驢規(guī)原定杏對(duì)緊財(cái)北務(wù)鞏報(bào)斥表繼形害成維審撓計(jì)你意樂(lè)見(jiàn)抓時(shí)殲，粗注府冊(cè)襲會(huì)頂計(jì)尤師絡(luò)應(yīng)牧當(dāng)應(yīng)評(píng)貨價(jià)識(shí)英別指出嗽的船關(guān)殺聯(lián)賺方晝關(guān)警系很及哪其看交瓦易芽是裕否菠已所按鍛照樹(shù)適混用仙的網(wǎng)財(cái)敘務(wù)他報(bào)哥告腫編敘制圖基梁礎(chǔ)碎得頌到湖恰斧當(dāng)奴會(huì)杠計(jì)略處咸理競(jìng)和諸披杏露漢；關(guān)妥聯(lián)食方炮關(guān)饒系錘及議其勁交撥易趕是竊否鋪導(dǎo)另致?lián)ж?cái)燥務(wù)菠報(bào)善表生未炮實(shí)某現(xiàn)校公黎允或反求映六負(fù)、倡書墨面墊聲僚明島以始及盜與墻治弄理逮層徐的范溝推通如溪果控適矛用臭的區(qū)財(cái)標(biāo)務(wù)茂報(bào)僻告液編雨制需基娛礎(chǔ)紋對(duì)擇關(guān)房誠(chéng)聯(lián)圓方果作葬出摸規(guī)士定刮，麻注意冊(cè)尿會(huì)黑計(jì)話師員應(yīng)此當(dāng)寸向筋管天理琴層即和臉治線理耀層暴（罪如畝適竹用騎）星獲搞取辣下鬧列咽書笨面具聲敏明已即經(jīng)雜向甩注乘冊(cè)鼠會(huì)墳計(jì)漿師窮披善露榜了秒全殿部紐奉已趨知蔥的域關(guān)治聯(lián)糖方渾名念稱座和壩特狡征泥、渣關(guān)寄聯(lián)被方采關(guān)蕉系轟及浸其塊交趕易城；已摔經(jīng)集按被照慌適憂用溉的龍財(cái)扛務(wù)楚報(bào)煙告眼編光制店基浪礎(chǔ)街的俯規(guī)仆定虎，盼對(duì)親關(guān)喬聯(lián)丙方紐奉關(guān)脂系腰及稻其阿交孤易繩進(jìn)傷行篇恰偶當(dāng)儀的鹽會(huì)涉計(jì)膀處先理郵和例披粥露另襖外扇，貸除日非銹治孟理對(duì)層層全反部紐奉成尺員家參鞠與暮被遞審宏計(jì)介單造位爹的椅管毯理挎，組注葬冊(cè)鄭會(huì)砌計(jì)喊師從應(yīng)放當(dāng)麗與屢治粘理屬層回溝當(dāng)通頂審賀計(jì)雄工孫作輕中味發(fā)倆現(xiàn)竭的玩與婚關(guān)虹聯(lián)郊方紫相奇關(guān)伸的勻重目大冶事領(lǐng)項(xiàng)七累、序關(guān)倦聯(lián)季方頸及躬其副交搬易梅審駐計(jì)竟結(jié)曠果數(shù)的樂(lè)處蠶理注起冊(cè)墳會(huì)聚計(jì)渴師劍應(yīng)歲當(dāng)逗根摩據(jù)過(guò)獲間取揭的愛(ài)審雀計(jì)處證景據(jù)網(wǎng)，唯形蒼成屢對(duì)共關(guān)薦聯(lián)摟方衰及排其團(tuán)交束易殊的亭審睬計(jì)柱結(jié)阿論凍，蛋并拳確壤定頭其村對(duì)矮審輸計(jì)掃意瞧見(jiàn)初的往影晨響注曉冊(cè)匪會(huì)蔽計(jì)羽師啄如斜果屆因扣審臟計(jì)殿范屬圍驚受掛到魂限放制暗，謙未鬧能浩就鴉對(duì)洽財(cái)船務(wù)額報(bào)冬表腥產(chǎn)貴生愁重棗大耳影潑響濫的亦關(guān)愿聯(lián)皺方逮及伍關(guān)聲聯(lián)醉方著交戒易態(tài)獲毛取榴充繼分臣、繭適彈當(dāng)里的謎審雷計(jì)遺證蛙據(jù)感，洗應(yīng)害當(dāng)照考監(jiān)慮牌發(fā)縱表杏保惰留田意瓣見(jiàn)抗或巾無(wú)諒法普表帽示匆意助見(jiàn)如我果盈注期冊(cè)騾會(huì)旨計(jì)搭師忌有們充越分閃、劉適場(chǎng)當(dāng)饅的曾審潛計(jì)家證憤據(jù)礦證除明野被稼審據(jù)計(jì)事單公位滲對(duì)雪關(guān)姑聯(lián)輛方殿和新關(guān)臨聯(lián)殘方馬交淺易艱的菜披眨露純不殿充叢分喬，鄉(xiāng)豐應(yīng)編當(dāng)泳根閱據(jù)資其耗重殲要丙程僅度各，退發(fā)限表讓保嫂留蠶意扮見(jiàn)豬或階否是定刺意鴨見(jiàn)注嚼冊(cè)訓(xùn)會(huì)勤計(jì)喬師削應(yīng)捆當(dāng)半就國(guó)識(shí)惰別亡出田的銷關(guān)滅聯(lián)鳴方燭名夸稱軍、寶關(guān)元聯(lián)汁方晌關(guān)樣系瘋的痛性打質(zhì)伶以奔及未關(guān)啟聯(lián)翼方沾交志易發(fā)類伯型盈和跑交輸易有要塘素亭形李成喇審協(xié)計(jì)忍工本作群底曉稿港。第棚七牙節(jié)星財(cái)嚇務(wù)姻承趴諾腿與匹或阿有瞞事貨項(xiàng)龜審裹計(jì)一餃、陡財(cái)熊務(wù)暖承嘩諾希的清審腔計(jì)二背、多或鹿有耳事供項(xiàng)渡審?fù)Ｓ?jì)一駝、旅財(cái)杯務(wù)讓承宏諾剩的覽審蛛計(jì)財(cái)元?jiǎng)?wù)沉承枝諾—其—禁是臣指創(chuàng)管匠理世層挖在青當(dāng)溪期見(jiàn)對(duì)霧未胳來(lái)惕經(jīng)云濟(jì)損交腳易話或篩事碼項(xiàng)敬作鍛出西固啊定波支明付虧義登務(wù)查的陣承辦諾腔或霸合棕同京協(xié)攔議榴，徑如尋按誓既縱定繩的型價(jià)運(yùn)格店購(gòu)朱買悟物檔資更、低租傻賃蹦資華產(chǎn)獅、礦出竿售奸產(chǎn)伯品做，等或頁(yè)對(duì)投員贏工扛提遍供壞利雹潤(rùn)褲分忠享票計(jì)浪劃軟、芽養(yǎng)溪老日金飛計(jì)矩劃弊、壇重作大副工話程債項(xiàng)收目驅(qū)建功設(shè)諸等財(cái)框務(wù)丑承故諾佛審朗計(jì)潮的目予標(biāo)識(shí)董別厚被尼審修計(jì)洗單列位戲是盯否均存和在事財(cái)號(hào)務(wù)只承堡諾肌事懼項(xiàng)財(cái)遙務(wù)語(yǔ)承茅諾芳在跟財(cái)趁務(wù)語(yǔ)報(bào)毛表興附府注坊中愈是舍否撐充表分鄰披按露一薦、栗財(cái)撲務(wù)控承段諾元的筆審走計(jì)財(cái)昌務(wù)滴承串諾健的遇審毀計(jì)顆程拜序詢怒問(wèn)喬管膽理貸層報(bào)用表煩附堡注撲中救表達(dá)述菊的斜恰潤(rùn)當(dāng)壤性審扣查貴重裝大茶財(cái)銜務(wù)復(fù)承謝諾吳在液財(cái)夫務(wù)財(cái)帆務(wù)麥承陜諾辭的保責(zé)證任楚聲歸明要樹(shù)求附管普理巧層失提濫供翁關(guān)捧于的饅業(yè)睛務(wù)目合閥同掛或顏協(xié)潤(rùn)議大麗會(huì)凈紀(jì)焦要兵以棍及寸主增要審燭閱遮董顛事殼會(huì)知或浪股予東一啟、親財(cái)鉤務(wù)氧承擋諾床的蒸審辜計(jì)財(cái)務(wù)承諾審計(jì)結(jié)果的處理注冊(cè)會(huì)計(jì)師對(duì)于識(shí)別的被審計(jì)單位的重大財(cái)務(wù)承諾事項(xiàng)，應(yīng)提請(qǐng)管理層在財(cái)務(wù)報(bào)表附注中進(jìn)行適當(dāng)披露如果認(rèn)為被審計(jì)單位對(duì)其所作的披露不恰當(dāng)，而且管理層拒絕按照注冊(cè)會(huì)計(jì)師的意見(jiàn)進(jìn)行調(diào)整，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮其對(duì)審計(jì)意見(jiàn)類型的影響二鴿、巧或艘有哄事蠻項(xiàng)明審昂計(jì)或須有盟事忍項(xiàng)—湊—映是寬指子過(guò)捕去棟的閥交軌易秩或需者敘事康項(xiàng)牙形陳成獅的梁、潤(rùn)其乳結(jié)兵果鴨須匠由餡某李些撤未欲來(lái)該事曠項(xiàng)惡的滲發(fā)摧生版或包不額發(fā)強(qiáng)生史才借能窯決遺定遙的蠶不效確守定榜事云項(xiàng)或粒有味負(fù)票債—糖—法是出指紡過(guò)亭去景的守交少易騎或匙事千項(xiàng)鐘形麗成透的風(fēng)潛董在綱義猶務(wù)電，師其瘋存櫻在妻須悼通構(gòu)過(guò)伴未吃來(lái)桌不盜確昌定拒事風(fēng)項(xiàng)艱的鴿發(fā)輝生串或家不棕發(fā)邀生妙予觸以廁證棄實(shí)銷；痕或碎過(guò)面去污的眾交械易汽或?qū)幨率?xiàng)伍形砍成匹的允現(xiàn)詠時(shí)蹄義利務(wù)涉，礎(chǔ)履詞行泊該種義蹤蝶務(wù)孔不獨(dú)是御很蜓可寺能閣導(dǎo)補(bǔ)致欺經(jīng)串濟(jì)慶利劇益惱流衛(wèi)出覽企踐業(yè)稿或參該僅義丙務(wù)議的見(jiàn)金刪額伴不琴能宅可張靠稍計(jì)盤量或距有私資辦產(chǎn)—碰—什是丈指勝過(guò)竄去象的晃交紹易悟或鍋事塑項(xiàng)料形竭成增的傷潛焦在詞資虧產(chǎn)袋，批其嘗存蜓在輝須號(hào)通摟過(guò)車未政來(lái)太不標(biāo)確跌定哲事川項(xiàng)趣的拳發(fā)診生搭或析不謀發(fā)藥生涌予水以晚證戀實(shí)二怖、無(wú)或站有季事歪項(xiàng)象審揉計(jì)審煌計(jì)橡或消有捕事殿項(xiàng)橋的惑主養(yǎng)要目飼標(biāo)確漫定豆或征有跑事胸項(xiàng)貝是英否栽存婚在確愿定采預(yù)果計(jì)魚負(fù)盆債鍬是陸否武正港確箭確謝認(rèn)橋和爬計(jì)涂量確添定查或話有凍事瓶項(xiàng)脾的部披柳露師是滔否舒恰童當(dāng)二熟、嬸或虧有照事付項(xiàng)衰審防計(jì)或拒有緒事鋒項(xiàng)督的府審局計(jì)制程拐序向貧被簽審拴計(jì)丹單尿位管優(yōu)理像層峰詢熱問(wèn)假并索位取你有能關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