目標(biāo)導(dǎo)向財(cái)務(wù)審計(jì)管理技術(shù)

目標(biāo)導(dǎo)向?qū)徲?jì)技術(shù)主要內(nèi)容：介紹審計(jì)目標(biāo)、管理層對(duì)財(cái)務(wù)報(bào)表的認(rèn)定,審計(jì)證據(jù)的種類特性與搜集程序等。重點(diǎn)掌握：管理層對(duì)財(cái)務(wù)報(bào)表的認(rèn)定;不同審計(jì)證據(jù)的證明力

講授方式:教師講解,案例分析課時(shí)安排:3課時(shí)參考法規(guī):《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1101號(hào)——財(cái)務(wù)報(bào)表審計(jì)的目標(biāo)和一般原則》《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1301號(hào)——審計(jì)證據(jù)》第一節(jié)審計(jì)目標(biāo)與目標(biāo)導(dǎo)向?qū)徲?jì)目標(biāo)導(dǎo)向?qū)徲?jì)流程:是指項(xiàng)目審計(jì)工作以審計(jì)目標(biāo)為起點(diǎn),通過(guò)特定的審計(jì)程序,搜集充分、適當(dāng)?shù)膶徲?jì)證據(jù)以實(shí)現(xiàn)審計(jì)目標(biāo)的系統(tǒng)過(guò)程一狹.福審態(tài)計(jì)揮目理標(biāo)的懂演首變以售查揀錯(cuò)嘗糾緒弊臟為語(yǔ)主螞(具1血8擴(kuò)4序4路年婦－殃2貢0平世躲紀(jì)蠻初包期爸）以抵判喜斷書財(cái)炎務(wù)祝狀候況煩和酸償慨債薄能嗓力令為撞主析，作查敗錯(cuò)英防暗弊李的關(guān)功雁能迅已捏經(jīng)著退緣瑞居輩第坡二影位昨（預(yù)2溫0媽世籍紀(jì)懶初它期晃－扣3漸0饅年紡代究）驗(yàn)題證極財(cái)鏡務(wù)卷報(bào)喊表盡的交真飛實(shí)眠公揚(yáng)允描與庭查合錯(cuò)冰糾物弊魔并醉重（飽2替0慎世證紀(jì)冊(cè)3誰(shuí)0刻年領(lǐng)代淚至乎今包）

不同時(shí)期審計(jì)目標(biāo)之比較

階段時(shí)期特征功能第一階段：1844年—20世紀(jì)初期以查錯(cuò)防弊為審計(jì)目標(biāo)。審計(jì)的功能主要是防護(hù)性，判定有無(wú)技術(shù)錯(cuò)誤和舞弊行為。（詳細(xì)審計(jì)階段）第二階段：20世紀(jì)初期-30年代以判斷財(cái)務(wù)狀況和償債能力為主要審計(jì)目標(biāo)。查錯(cuò)防弊目標(biāo)依然存在，但已退居第二位。審計(jì)的功能從防護(hù)性發(fā)展到公證性，但只限于對(duì)資產(chǎn)負(fù)債表所有項(xiàng)目余額的可靠性和真實(shí)性的審查。（資產(chǎn)負(fù)債表審計(jì)階段）第三階段：20世紀(jì)30年代后以驗(yàn)證財(cái)務(wù)報(bào)表的公允性為主要審計(jì)目標(biāo)。審計(jì)由靜態(tài)審計(jì)發(fā)展到動(dòng)態(tài)審計(jì)，并增加了管理審計(jì)的內(nèi)容。審計(jì)目標(biāo)不再局限于查錯(cuò)防弊和為社會(huì)提供公證，而是向管理領(lǐng)域有所深入和發(fā)展。（財(cái)務(wù)報(bào)表審計(jì)階段）財(cái)閉務(wù)冷報(bào)手表餓審淹計(jì)梳的捎目郊標(biāo)坡是檔注勤冊(cè)幫會(huì)奴計(jì)矮師虛通耗過(guò)紅執(zhí)包行踏審手計(jì)斬工翁作株，析對(duì)少財(cái)隊(duì)務(wù)此報(bào)帥表眾的鑼下另列仍方弄面隔發(fā)拋表某審佳計(jì)樹(shù)意昆見(jiàn)械：1扇.寇財(cái)誰(shuí)務(wù)蒜報(bào)冤表邪是有否傻按滴照把適再用毛的循會(huì)匪計(jì)怕準(zhǔn)背則歉和籃相切關(guān)挑會(huì)園計(jì)納制港度環(huán)的渴規(guī)銅定浙編叨制偏；2豪.蠶財(cái)璃務(wù)寨報(bào)方表滔是福否向在溜所大有導(dǎo)重火大禮方駱面玩公代允域反磨映梁被味審薪計(jì)敢單閱位檔的朵財(cái)禁務(wù)扣狀疼況求、爭(zhēng)經(jīng)鉛營(yíng)費(fèi)成觀果捏和投現(xiàn)援金四流包量找。二貸.肢財(cái)僅務(wù)緣瑞報(bào)屠表?yè)竦膶彸Ｓ?jì)竊目等標(biāo)注幅冊(cè)潤(rùn)會(huì)化計(jì)須師幫按昌照則審忌計(jì)掘準(zhǔn)足則私的混規(guī)驕定土執(zhí)寶行太審直計(jì)聯(lián)工房誠(chéng)作艷，陶能闊夠拍對(duì)棍財(cái)漏務(wù)存報(bào)析表姑整變體抖不溝存承在葛重料大率錯(cuò)延報(bào)研獲枯取粉合冊(cè)理極保悼證撒。由弄于腰審?qiáng)^計(jì)占中胖存竄在螞的惕固答有來(lái)限唉制塑影懷響孔注弦冊(cè)統(tǒng)會(huì)兆計(jì)軟師歪發(fā)斥現(xiàn)彩重寺大蠻錯(cuò)探報(bào)屬的竄能畢力誘，知注糧冊(cè)碗會(huì)浙計(jì)保師經(jīng)不呢能鞠對(duì)逼財(cái)足務(wù)臘報(bào)田表淺整勤體擁不促存丸在床重顧大崇錯(cuò)促報(bào)屯獲趨取惕絕喂對(duì)陷保外證禾。未導(dǎo)浸致桿固袖有堂限饅制腫的遭因委素飄主券要擺包副括持：（安1年）昌選蓋擇匯性辱測(cè)孟試秤方跨法震的尾運(yùn)抖用翅；（粗2澤）趙內(nèi)擇部重控孩制般的煤固艙有慰局植限幸性諸；（漢3彎）畝大綁多銳數(shù)帆審搶計(jì)母證昏據(jù)還是差說(shuō)嶼服概性加而進(jìn)非桶結(jié)撿論俯性片的巷；（蔑4泊）邀為茶形叢成稀審擾計(jì)她意困見(jiàn)墨而旗實(shí)充施恩的錯(cuò)審談?dòng)?jì)量工誘作性涉劫及拾大槐量投判些斷駐；（輪5倚）副某引些神特戶殊森性龍質(zhì)可的滑交廳易堡和船事準(zhǔn)項(xiàng)潑可老能歉影居響抬審蜓計(jì)睡證鵲據(jù)沫的洲說(shuō)晴服職力替。審搞計(jì)完工作作沒(méi)不望能些對(duì)賤財(cái)倡務(wù)堅(jiān)報(bào)撓表滑整孔體位不套存血在融重殊大歐錯(cuò)敬報(bào)路提巴供冤擔(dān)插保則。審?fù)粲?jì)馳意守見(jiàn)瘋不永是析對(duì)冶被垃審靈計(jì)絞單造位館未星來(lái)優(yōu)生隔存倡能沉力爐或晌管載理逃層睜經(jīng)漂營(yíng)催效扮率秤、亦效粥果仿提耀供催的知保艷證管。第譜二北節(jié)怒認(rèn)童定念與袋審享計(jì)說(shuō)目絨標(biāo)認(rèn)浮定瘡是帥指芒管澤理薯層番對(duì)悠財(cái)信務(wù)側(cè)報(bào)惕表鑼各惡組嫁成鞋要曉素齒的困確進(jìn)認(rèn)孩、宮計(jì)衣量誤、食列營(yíng)報(bào)齒作跨出雕的拾明弓確堪或禿隱侵含敞的率表車達(dá)哈。包穿括陳：對(duì)蛇所萬(wàn)審開(kāi)計(jì)廈期域間幼的邀各叢類植交拍易跑和弟事叮項(xiàng)蠻運(yùn)逼用火的齒認(rèn)跌定笑;圖對(duì)嗓期癢末關(guān)賬乳戶特余技額彼運(yùn)群用樓的進(jìn)認(rèn)槐定尾;認(rèn)對(duì)晴表粥達(dá)授與漠披紹露蔬運(yùn)茂用寄的鑒認(rèn)隱定1伴.對(duì)晃所偵審魂計(jì)閱期嗓間穿的六各振類士交臭易球和旬事旺項(xiàng)寨運(yùn)唐用稈的鮮認(rèn)者定注央冊(cè)樸會(huì)遞計(jì)仍師狀對(duì)財(cái)所違審廉計(jì)渾期著間秒的頁(yè)各黎類燃交狡易隔和圾事弄項(xiàng)撫運(yùn)鞋用瓶的恒認(rèn)化定渠通桂常詠分膜為打下市列修類衫別殲:(鄰1幅)更發(fā)刑生冤:骨記逃錄撓的戰(zhàn)交仆易涌和環(huán)事碧項(xiàng)押已馬發(fā)冷生融,撿且啄與侍被內(nèi)審乓計(jì)至單線位旨有拋關(guān)拆；(荒2后)華完采整均性配:礙所榨有良應(yīng)割當(dāng)蓋記補(bǔ)錄拳的真交濫易漆和鼻事濃項(xiàng)迎均頌已捕記鏈錄便；(換3狗)亦準(zhǔn)欣確羞性諒:逐與叼交坦易傲和待事鏈項(xiàng)仍有畏關(guān)芝的發(fā)金徹額什及伶其被他巡壽數(shù)達(dá)據(jù)耀已菊恰鍵當(dāng)接記獨(dú)錄測(cè)；(予4財(cái))圾截早止襪:仁交蘇易掀和滾事民項(xiàng)伯已尖記沈錄繁于泰正鳳確濃的低會(huì)萬(wàn)計(jì)鉛期霸間射；(狐5攤)報(bào)分看類齒:價(jià)交持易援和物事逆項(xiàng)句已撞記煙錄杯與滅恰唇當(dāng)婆的歡帳昨戶季。2腹.媽對(duì)種期腐末浩帳經(jīng)戶籠余敘額拍運(yùn)科用陸的疾認(rèn)豬定(結(jié)1域)捧存檔在師:懶記失錄史的視資悟產(chǎn)枝、蠶負(fù)桶債魔和袍所固有甲者喘權(quán)稿益眾是壟存歪在扛的港；(浮2籮)務(wù)權(quán)統(tǒng)利強(qiáng)和卻義紹務(wù)蛾:沫記蕉錄峽的隙資耳產(chǎn)悔由羞被摩審巖計(jì)貢單芒位剛擁臺(tái)有惕或嗓控畢制炕,撲記臟錄繼的牲負(fù)總債張是胡被考審粒計(jì)釘單共位膏應(yīng)清當(dāng)譯履獵行坊的毅償之還將義憤務(wù)碰；(軌3酬)鋤完貞整低性諸:榆所秩有亦應(yīng)聾當(dāng)?shù)居浽熹浶蔚娜Y堆產(chǎn)悔、般負(fù)詠債貝和要所襖有嚇者德權(quán)敲益帆均顫已尺記拾錄以；(光4即)虛計(jì)吸價(jià)病或班分汗攤舟:材資奸產(chǎn)邁、巨負(fù)表債速和凝所最有產(chǎn)者稅權(quán)睡益丹以添恰且當(dāng)足的休金柳額活包鉗括緊在俱財(cái)爐務(wù)糧報(bào)沉表勺中通,學(xué)與探之珍相艇關(guān)扁的倘計(jì)壇價(jià)則或腳分蹤蝶攤躺調(diào)衡整偷已淚恰弊當(dāng)甲記稅錄榮；3壞.究對(duì)彈列碧報(bào)山與否披攤露即運(yùn)貧用握的釋認(rèn)涌定(濃1裳)歲發(fā)滾生崇及緊權(quán)案利踐和答義都務(wù)忍:泥披薄露聽(tīng)的極交國(guó)易舅、表事蘇項(xiàng)皂和達(dá)其飲他據(jù)情綁況裂已槐發(fā)污生汁且緊與芳被這審再計(jì)宇單硬位遮有陸關(guān)堵；(極2確)敵完好整萍性爪:矩所崇有策應(yīng)計(jì)當(dāng)展包甘括儀在蓮財(cái)涌務(wù)膨報(bào)蒼表腦中娛的浮披吧露槍均腰已伶包醒括杜；(腎3芹)砌分戶類勉和頁(yè)可模理徒解肅性捉:膠財(cái)戚務(wù)曬信慶息榆已地被臣恰緩當(dāng)棍地僚列繩報(bào)借和奶描拳述使,童且偶披煩露隆內(nèi)聚容澤表恥述擦清仰楚繭；(估4夜)街準(zhǔn)菌確故性畝和手計(jì)徹價(jià)壇:啄財(cái)亦務(wù)哈信刃息不和笨其天他克信鋤息筍已遭公聲允唐披第露協(xié),滔且馳金糾額踢恰浸當(dāng)眨。管保理憤當(dāng)卸局嗎的貨認(rèn)彩定報(bào)撒表聰反射映蓋“粘固民定規(guī)資伴產(chǎn)請(qǐng)”唉1松0激0呆0君萬(wàn)郊元榜，宴表鑰明減：1擴(kuò)0趁0轎0潮萬(wàn)噸元舒實(shí)甘際伸是悄有緊的尾—撓—紋存潛在實(shí)蜘際勤只膨有寬1屠0淡0名0珠萬(wàn)信元舅—蒙—趙完飛整賬顧面佛價(jià)勸值朋只出值煤1猴0估0供0因萬(wàn)撲元淚—危—己估蛛計(jì)這齊1影0型0莫0棗萬(wàn)叨元鐘是盯我晚的許—鬧—腿權(quán)跪利已濾按批規(guī)淡定息在筐報(bào)謹(jǐn)表豎上塊揭鄰示侵—舌—貴披遮露第洲三煩節(jié)陜審俗計(jì)域證厭據(jù)管的晃搜港集匪技咽術(shù)審前計(jì)悲證盜據(jù)麥(營(yíng)a輛u救d倚i裝t獅e抖v抖i葉d痛e給n樂(lè)c貼e動(dòng))牲是莫指井注種冊(cè)馬會(huì)倦計(jì)登師鍬為賠了判得隱出部審估計(jì)厚結(jié)缸論茶、單支鍋持處審羅計(jì)棚意屑見(jiàn)剪而細(xì)使散用種的其所盡有美信膏息靠，掩包帝括烏會(huì)誤計(jì)秩記寬錄貝中摟的矛信明息趨和煎其寶他蒜信污息告。按逃外圖形臺(tái)特店征船分拜類（剃１迅）脖實(shí)圓物辦證按據(jù)Ａ臥概柔念?。峦啦山z式用亡的豪審搖計(jì)稀程朗序社Ｃ言實(shí)芽現(xiàn)烈的令審壤計(jì)栗目揮標(biāo)（剩２點(diǎn)）率書狐面燥證痛據(jù)Ａ暑概尸念暖B遠(yuǎn)審飛計(jì)焦程炕序柳C蜻實(shí)蓋現(xiàn)劍的峽審厲計(jì)蔽目鏡標(biāo)（藥３樓）關(guān)口餐頭及證歡據(jù)Ａ租概摔念遷Ｂ灣證匠明信力想C民采平用永的啟審寸計(jì)筒程尸序D決實(shí)拆現(xiàn)釣的拍審槐計(jì)歉目令標(biāo)（雷４造）認(rèn)環(huán)織境貝證葛據(jù)Ａ櫻概降念罷Ｂ畫內(nèi)載容見(jiàn)C薪證休明贊力店D摟采座用句的怎審排計(jì)耳程躲序英E宮實(shí)采現(xiàn)酬的呼審想計(jì)引目店標(biāo)按殊審絕計(jì)誦證騾據(jù)鍋的滋來(lái)兼源瓦分葡類審?qiáng)视?jì)爛證愁據(jù)斷按參來(lái)耽源碌可拉分息為粱親嶼歷燙證福據(jù)想、鋸?fù)獾癫慷鬃C可據(jù)滿和慌內(nèi)廚部先證顆據(jù)1涼．仿親鋸歷勻證閣據(jù)親埋歷福證遙據(jù)爸是叨指零注扭冊(cè)父會(huì)逃計(jì)惱師療親舌自酬獲嶄取徑的漁各川種季審險(xiǎn)計(jì)陽(yáng)證得據(jù)歡。如甲注惠冊(cè)箭會(huì)獄計(jì)雹師憲自佳己題編趙制鈔的駱各蠶種灑審之計(jì)顏工健作背底帶稿咱，東各飼種胸計(jì)抵算糞表學(xué)、聯(lián)分峰析釋表城等弄。挺此馬種那審誓計(jì)槽證慘據(jù)霉有局著焰較褲強(qiáng)含的切證能明媽力2政．休外奏部好證狂據(jù)外奪部膛證鋤據(jù)賄是墾由抓被儀審繞計(jì)管單裙位僵以路外豬的失組屬織蝕機(jī)膛構(gòu)肅或旁人傾士柳所扮編抬制牌的勾書鐵面管證律據(jù)口。凳它神通增常染比盼內(nèi)根部晝證留據(jù)費(fèi)具籌有壁較閉強(qiáng)炭的岔證彼明益力狹。外汽部電證逢據(jù)全可育以部分錘為頭兩黎類勢(shì)：蔬一剛是小由額被著審焦計(jì)之單糠位待以位外濁的定機(jī)特構(gòu)預(yù)或劑人堪士道編肢制來(lái)并錄由翅其艘直遍接從遞宰交碌注恨冊(cè)迫會(huì)除計(jì)當(dāng)師挺的釀外鉗部垂證肥據(jù)喊。鉤比票如扭，禽應(yīng)澡收題賬設(shè)款茅的盲函雹證嘗回題函博；留保鵝險(xiǎn)促公樓司宣的麻證藏明驅(qū)等稻。驅(qū)二街是辛由脊被垮審巖計(jì)奧單租位銹以曠外宋的緊機(jī)冷構(gòu)夸或血人學(xué)士挎編戀制裁，獨(dú)但益由紫被刻審株計(jì)錢單遭位直轉(zhuǎn)熊交戶給去注皺冊(cè)單會(huì)適計(jì)逆師備的單書語(yǔ)面歐證度據(jù)糞。饒例棚如刊，芳購(gòu)襪貨旨發(fā)味票桑、柜應(yīng)茶收半票主據(jù)址等晶。青一彎般刷情梳況互下疤，牙前暗者怠的粒證乘明催力必強(qiáng)驚于獸后續(xù)者霧。3耐．脈內(nèi)理部都證狠據(jù)內(nèi)無(wú)部音證哲據(jù)區(qū)是翠由屢被久審畢計(jì)萬(wàn)單塔位獲內(nèi)乘部明機(jī)狡構(gòu)藍(lán)或趕職溜員僑編口制虹和擾提具供鵲的雕書暴面搭證份據(jù)錦。涼如爭(zhēng)被妨審北計(jì)茶單吳位犁的嘆會(huì)栗計(jì)隱記盼錄罷、枯管佳理通層銷聲膀明峽書煩等眨。通派常能情羨況洋下輝，犁在浴外杰部大流臂轉(zhuǎn)特并退獲曉得以其躁他隔單版位烈或握個(gè)骨人節(jié)認(rèn)第可慚的虜內(nèi)穗部棟證缺據(jù)咬在菠具糊有焰較距強(qiáng)臭的帆證桃明義力甚，唇如墊銷顛售制發(fā)謀票夜。認(rèn)只等在掙內(nèi)代部麗流裳轉(zhuǎn)咱的泉書財(cái)面趕證演據(jù)秀，箏其舞可品靠說(shuō)程枕度禮取旨決旁于見(jiàn)被延審溜計(jì)穩(wěn)單荒位畏內(nèi)繳部鄭控棒制回的喂健托全青有抱效械與恒否冠。內(nèi)潔部幫證攏據(jù)膨主盯要寺包糟括尾：（名1蟻）雖會(huì)慘計(jì)澇記給錄惡;哈（超2房誠(chéng)）惱被遵審扯計(jì)渠單肅位唯管雙理糧層衛(wèi)聲套明爸書劈燕;坑（寄3愈）哄其倍他魔書呀面序文乓件審蹲計(jì)服證砍據(jù)鄙的溫特紗性和指泳充倒分猴性適懲當(dāng)賠性1脹、匯審乞計(jì)戒證掘據(jù)嫂的發(fā)充徹分徒性充留分抓性夠是滑對(duì)拼審慕計(jì)芳證泉據(jù)鑒數(shù)鏡量間的雕衡雞量乘。倡主腥要銀與紙注叼冊(cè)使會(huì)炭計(jì)甘師底確孔定柜的喘樣看本扯量逐有鍛關(guān)造。審罩計(jì)辰證脂據(jù)裹的盛數(shù)競(jìng)量庸必器須去足啦以鉆支壺持遍審擾計(jì)你人昨員皇的間審鋒計(jì)稀意最見(jiàn)楊，智是朵審懷計(jì)怨人支員弊形爸成脈審宗計(jì)屈意蝦見(jiàn)誕所嶄需蹦審司計(jì)價(jià)證嫩據(jù)傷的猛最達(dá)低芝數(shù)勤量抄要甩求注更冊(cè)膏會(huì)煎計(jì)沖師世所招需障獲尼取值的憲審畏計(jì)追證草據(jù)柜的不數(shù)孔量慣受柱錯(cuò)室報(bào)拖風(fēng)等險(xiǎn)汪的玻影雀響笨。腔錯(cuò)株報(bào)訊風(fēng)后險(xiǎn)吉越惱大膚，僚需戲要俯的悔審鵲計(jì)袖證中據(jù)限可蹤蝶能亦越養(yǎng)多聞。注廳冊(cè)疫會(huì)士計(jì)逝師答所啦需豈獲寬取堂的掠審撇計(jì)到證冠據(jù)宅的株數(shù)株量腥也哪受蓮審運(yùn)計(jì)效證眾據(jù)哲質(zhì)毫量昆的杜影爪響形。濟(jì)審嗓計(jì)戀證終據(jù)紅質(zhì)泄量鹿越府高乘，翻需熊要相的括審瓶計(jì)爹證添?yè)?jù)按可督能貴越炭少挨。審糕計(jì)汗風(fēng)黨險(xiǎn)抹取圣決糖于竟重尊大討錯(cuò)表報(bào)剝風(fēng)伸險(xiǎn)彩和丟檢醬查撥風(fēng)損險(xiǎn)旋，胸注芒冊(cè)妄會(huì)范計(jì)妥師映應(yīng)商當(dāng)至實(shí)者施彈審襯計(jì)煉程旱序頃，帆評(píng)勇估頃重甘大壩錯(cuò)耕報(bào)槍風(fēng)嶺險(xiǎn)牛，首并探根汗據(jù)緞評(píng)神估膝結(jié)筑果尊設(shè)丸計(jì)柿和濤實(shí)螞施窮進(jìn)配一遞步榴審共計(jì)耽程贈(zèng)序宵，凝以宗控恐制北檢攔查出風(fēng)創(chuàng)險(xiǎn)鏈。重少大勒錯(cuò)規(guī)報(bào)栗風(fēng)黨險(xiǎn)繞是誦指與財(cái)頭務(wù)唉報(bào)徒表本在闖審較計(jì)塑前取存盟在屈重進(jìn)大益錯(cuò)肌報(bào)店的映可蒙能炕性臟。檢藥查池風(fēng)糊險(xiǎn)死是腥指睛某蚊一偶認(rèn)螞定肝存桂在限錯(cuò)蟻報(bào)摩，政該爆錯(cuò)盒報(bào)胸單尖獨(dú)題或祖連狠同側(cè)其心他唐錯(cuò)心報(bào)恢是碌重掏大丸的暫，矛但洪注紀(jì)冊(cè)障會(huì)吹計(jì)樹(shù)師轉(zhuǎn)沒(méi)芝有休發(fā)滋現(xiàn)壇這齡種績(jī)錯(cuò)蹦報(bào)忠的掃可爹能尋性約。2止、跪?qū)徶矣?jì)素證板據(jù)阿的羽適嫂當(dāng)抄性審血計(jì)之證華據(jù)勵(lì)的取適恢當(dāng)傍性叼是奔對(duì)陪審篩計(jì)載證派據(jù)寶質(zhì)忘量奸的容衡辰量救，癥即服審放計(jì)欠證躬據(jù)津在均支糞持寶各司類映交串易預(yù)、劍賬諸戶異余院額色、功列睛報(bào)紡（店包儲(chǔ)括號(hào)披受露商）靈的測(cè)相辛關(guān)塔認(rèn)穿定終，瘋或證發(fā)躲現(xiàn)魯其替中艘存恰在聾錯(cuò)奶報(bào)晚方泄面蹄具雷有姐相劃關(guān)巧性零和坊可夠靠藝性柴。包甚括杏和相場(chǎng)關(guān)飾性可回靠呢性俯.在鄰確柜定扎審沙計(jì)停證蕩據(jù)挎的志時(shí)昏，殼注圈冊(cè)暮會(huì)暈計(jì)元師昆應(yīng)挨當(dāng)乏考病慮爽：（掙1型）墊特鄉(xiāng)豐定半的需審滾計(jì)炎程負(fù)序喬可廈能零只述為險(xiǎn)某漏些遠(yuǎn)認(rèn)踢定坦提碗供榴相巡壽關(guān)續(xù)的冤審宅計(jì)押證竟據(jù)珠，撫而暑與女其絞他接認(rèn)殼定聚無(wú)枕關(guān)粉；（敬2吩）慎針雁對(duì)擇同辜一慘項(xiàng)賢認(rèn)清定途可殿以穴從流不遣同往來(lái)父源調(diào)獲證取略審多計(jì)有證靈據(jù)憤或款獲類取藝不頁(yè)同省性故質(zhì)濟(jì)的竄審跑計(jì)肥證運(yùn)據(jù)穗；（抬3薦）嶺只五與遠(yuǎn)特耍定第認(rèn)島定沙相酷關(guān)慕的翻審?qiáng)A計(jì)概證食據(jù)監(jiān)并悔不紡能領(lǐng)替徹代損與塞其資他菌認(rèn)漿定暈相皮關(guān)送的然審需計(jì)聞證案據(jù)及。相扁關(guān)利性審夫計(jì)澆證師據(jù)憶得枝可率靠樸性思是安指殊證芽據(jù)迫得盒可草信卸程率度統(tǒng)審別計(jì)腹證筍據(jù)厭的欣可館靠摧性聲的介受炸其煙來(lái)婦源妄和有性查質(zhì)隙的雷影樣響奧，六并變?nèi)⊥蜎Q悟于亞獲劍取己審兵計(jì)員證爭(zhēng)據(jù)奧的賠具育體轎環(huán)工境。注統(tǒng)冊(cè)棒會(huì)扔計(jì)鑰師蒼通陪常闊按使照搜下毀列欣原需則益考槐慮缺審嘩計(jì)惑證竄據(jù)閘的易可掩靠池性：（匙1晚）鏡從響外立部土獨(dú)僵立請(qǐng)來(lái)低源鞋獲哭取闊的銷審饞計(jì)建證隔據(jù)充比伸從螞其羞他剝來(lái)綠源玻獲浪取朽的疑審直計(jì)欠證輪據(jù)盜更戶可辭靠券；（淘2口）忌內(nèi)折部癢控育制償有烈效童時(shí)翼內(nèi)展部霞生袍成象的揀審指計(jì)私證刺據(jù)偉比牛內(nèi)置部鉛控豆制旱薄得弱篇時(shí)套內(nèi)僅部惕生男成傭的革審亞計(jì)矮證備據(jù)遮更慰可討靠倦；（魚3摔）我直自接疊獲秤取緩的箭審島計(jì)嘩證粱據(jù)蜓比士間督接辯獲盟取齡或逼推酬論限得劑出澇的治審也計(jì)可證乏據(jù)俊更起可姓靠微；（皮4雄）酒以塊文撥件勇記餐錄惰形杯式喊（創(chuàng)無(wú)比論貪是齒紙弊質(zhì)餐、煩電臂子穩(wěn)或燦其癢他釣介屢質(zhì)朽）虛存組在配的簡(jiǎn)審艱計(jì)撞證調(diào)據(jù)移比趕口您頭訊形犁式役的罵審手計(jì)頁(yè)證即據(jù)煌更傘可撓靠蠟；（省5例）擊從據(jù)原泊件輔獲環(huán)取峰的耍審莊計(jì)羨證孩據(jù)恢比勢(shì)從浙傳那真駁或筑復(fù)備印榨件井獲嚼取火的鐵審錫計(jì)封證懂據(jù)扶更筑可脆靠攪?？烧砜孔残?巡壽、院充漠分碑性搜與征適吩當(dāng)誦性鏈的住關(guān)決系正支確半處斯理戰(zhàn)數(shù)俗量龍與毫質(zhì)斑量衣的紀(jì)關(guān)蠟系獲炕取學(xué)證鴿據(jù)添時(shí)冒應(yīng)告考管慮報(bào)審?fù)谟?jì)互成賞本重廢要恒的魚審器計(jì)倡證獨(dú)據(jù)細(xì)不英能虎以藥審研計(jì)繭成稍本犯的廣高吊低罷或洽獲災(zāi)取但審粘計(jì)需證申據(jù)酬的夕難謎易羊程邪度垃作伸為芽減繞少薦審殿計(jì)澆證培據(jù)引的尺理色由盡狐管晚審作計(jì)課證捷據(jù)改的心充勞分洗性瓜和紋適窗當(dāng)昏性樂(lè)相掘關(guān)斜，罰但或如迫果同審企計(jì)謝證大據(jù)錢的揭質(zhì)許量毅存析在直缺介陷評(píng)，昏注搞冊(cè)煩會(huì)倚計(jì)肢師慰?jī)H束靠拍獲罷取獅更處多賀的查審丹計(jì)冷證宅據(jù)語(yǔ)可榮能炊亦爆無(wú)莖法饑彌披補(bǔ)虹其祖質(zhì)晨量消上煎的秒缺茅陷售。搜疏集霧審塊計(jì)催證組據(jù)如的姻程昂序包蕉括求:般總懲體便程憤序蜂和賓具總體址方糞法總幅體翅程鳥(niǎo)序走(避后魂面軌章煎節(jié)座中監(jiān)介甘紹腐)岸有娘:風(fēng)報(bào)險(xiǎn)業(yè)評(píng)龍估練程露序疏；控傾制被測(cè)襪試濟(jì)（借必逝要鎖時(shí)窗或流決低定薦測(cè)撥試方時(shí)白）奶；實(shí)儲(chǔ)質(zhì)膛性究程鉆序。具怕體斥程泰序足有磚:（潔1冬）固檢安查斜記氣錄駛或甲文件件姿；（亮2紅）亭檢翼查惑有煩形內(nèi)資識(shí)產(chǎn)黑；（脾3浴）沙觀葵察餃；（例4齡）藏詢翻問(wèn)鬧；（幟5靈）觸函戴證菜；（傾6雜）世重蜘新岡計(jì)搏算相；（諷7用）現(xiàn)重編新塊執(zhí)懼行零；（啊8桑）福分裂析談程驚序。檢演查圈記啟錄計(jì)或?yàn)?zāi)文至件是垂指掀注桃冊(cè)枯會(huì)巷計(jì)葵師服對(duì)騰被逢審間計(jì)悟單仙位城內(nèi)蠻部摘或煤外悔部剩生龍成極的烏，轉(zhuǎn)以資紙宅質(zhì)唇、慮電蔥子屢或嶼其悅他護(hù)介沿質(zhì)播形育式哪存紗在純的盈記適錄膊或福文伙件寬進(jìn)塘行江審目查鎖。檢瘦查精有塔形威資款產(chǎn)是刊指區(qū)注扔冊(cè)土?xí)钟?jì)協(xié)師運(yùn)對(duì)守資易產(chǎn)錯(cuò)實(shí)礦物捧進(jìn)波行堵審壩查黎。檢房誠(chéng)查股有袍形領(lǐng)資惜產(chǎn)波可恭為孟其匠存冒在沉性久提啄供昂可茅靠刪的坡審惹計(jì)什證貿(mào)據(jù)固，右但狠不行一魚定滾能皇夠懼為述權(quán)偽利右和漢義紐奉務(wù)宰或計(jì)計(jì)秩價(jià)抵認(rèn)賣定魯提積供端可沙靠晶的抹審難計(jì)智證恥據(jù)觀秒察是氧指召注策冊(cè)碗會(huì)丙計(jì)理師義通蛋過(guò)閥實(shí)靜地盟查咳看虧被腹審候計(jì)斯單勢(shì)位原的糕經(jīng)壓營(yíng)辯場(chǎng)嘴所盒、戰(zhàn)實(shí)暖物薦資間產(chǎn)躁和鴉有雅關(guān)喘業(yè)盟務(wù)循活維動(dòng)濫及故其議內(nèi)搏部唐控辦制鋤的郵執(zhí)棟行輩情求況笨等魯，無(wú)以鑒獲杰取擾審賄計(jì)冬證消據(jù)蘆的衰方服法詢墻問(wèn)是缺指裹注住冊(cè)濁會(huì)朝計(jì)敞師聽(tīng)以土?xí)嬉?jiàn)或杠口建頭歪方惰式穿，恩向慨被斤審回計(jì)犧單烘位支內(nèi)無(wú)部美或源外暫部逝的擱知夕情耗人籌員努獲喚取緒財(cái)頁(yè)務(wù)假信境息遇和圈非垃財(cái)戒務(wù)奶信餡息箱，辟并盼對(duì)輛答紡復(fù)和進(jìn)候行澇評(píng)寬價(jià)熱的秒過(guò)伯程函題證是防指伍注勺冊(cè)蝕會(huì)照計(jì)鐵師售為剝了視獲汁取困影槳響攪財(cái)丘務(wù)悟報(bào)搬表咸認(rèn)陳定韻的雕賬扎戶蔥余何額鎮(zhèn)或認(rèn)其僵他艇信豈息容，疫以統(tǒng)被像審惑計(jì)鞋單黑位薦的覺(jué)名話義毫向得第牙三話方妖發(fā)講出圓函鋼證參，筐來(lái)