審計(jì)學(xué)審計(jì)準(zhǔn)則與審計(jì)依據(jù)

審計(jì)學(xué)

第三章審計(jì)準(zhǔn)則與審計(jì)依據(jù)

張敏安徽財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院第三章審計(jì)準(zhǔn)則與審計(jì)依據(jù)第一節(jié)審計(jì)準(zhǔn)則概述第二節(jié)鑒證業(yè)務(wù)準(zhǔn)則第三節(jié)相關(guān)服務(wù)準(zhǔn)則第四節(jié)質(zhì)量控制準(zhǔn)則第五節(jié)審計(jì)依據(jù)第一節(jié)審計(jì)準(zhǔn)則概述本節(jié)講述三個(gè)大問(wèn)題：一、審計(jì)準(zhǔn)則的涵義及作用二、審計(jì)準(zhǔn)則的產(chǎn)生與發(fā)展三、中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系一拼、籮審?fù)赣?jì)殿準(zhǔn)國(guó)則卷的稿涵誰(shuí)義釘及爪作洽用㈠抓審達(dá)計(jì)命準(zhǔn)查則新的獸涵鑒義審頌計(jì)開(kāi)準(zhǔn)代則晴，創(chuàng)是仗審薪計(jì)激主六體保執(zhí)童行曬審懇計(jì)蠻工杏作押，底獲率取勁審喚計(jì)屯證餡據(jù)孟，孝形合成口審青計(jì)霧結(jié)耕論丸、以出努具涌審孫計(jì)喇報(bào)雅告機(jī)的刺專拒業(yè)稈標(biāo)蠟準(zhǔn)頸。從濫審孫計(jì)每主銅體月看顧，循審賣計(jì)葡準(zhǔn)年則弓可桐劃躬分湯為宗民繪間京審灑計(jì)云準(zhǔn)屈則盾、鞠國(guó)騎家訪審鞠計(jì)體準(zhǔn)繡則禾和鉆內(nèi)思部垮審產(chǎn)計(jì)脹準(zhǔn)斗則協(xié)。㈡撿審摸計(jì)甲準(zhǔn)逆則鍬的餐作塔用鐘⒈審梨計(jì)搏準(zhǔn)駛則拿是吉衡詳量旁審栽計(jì)壟質(zhì)末量果的渾尺喝度箏。⒉審軍計(jì)晝準(zhǔn)攻則掠是硬確肉定柿和松解等脫盟審序計(jì)暖責(zé)筒任慌的芬依摸據(jù)歌。⒊審劈燕計(jì)撈準(zhǔn)蠶則燈是錦審裕計(jì)同組糕織溪與壁社搖會(huì)逃進(jìn)看行循溝繞通脾的出中抄介倆。⒋審戚計(jì)釋準(zhǔn)桂則培是裳完誤善殺內(nèi)算部簽管券理帆的騙基寇礎(chǔ)貼。另剛外稿，鋤審盜計(jì)鋼準(zhǔn)測(cè)則亮的沸頒段布劇也嚼為蛇解獄決曠審永計(jì)花爭(zhēng)懼議鬧提飽供擺了紫仲憲裁救標(biāo)廢準(zhǔn)若；濕還弦為巧審陜計(jì)均教定育匹明泥確姜了喚方美向客，粥為垃審雷計(jì)鍛專盾業(yè)譽(yù)教若育線和襖職賣業(yè)每繼憑續(xù)亮教蝴育石確辯定鍵了派努鉛力近目潑標(biāo)沿。二沾、綢審棟計(jì)擱準(zhǔn)久則診的胖產(chǎn)恨生邁與除發(fā)溪展在儉審嘗計(jì)箭發(fā)眠展辣史叫上天，備最藍(lán)早與出策現(xiàn)珠的蘋(píng)審羽計(jì)吹準(zhǔn)躬?jiǎng)t鎮(zhèn)是幕民益間廉審撐計(jì)添準(zhǔn)枝則鬧，軌在潛此扔基敬礎(chǔ)框上封，確有積些婚國(guó)塑家軋和況組雙織款建謀立減了怎國(guó)限家摸審毒計(jì)暑準(zhǔn)轎則壇和刪內(nèi)民部斬審劍計(jì)陜準(zhǔn)凳則械。1遭9戒1報(bào)7埋年哲，美好國(guó)乓注群冊(cè)樹(shù)會(huì)預(yù)計(jì)廣師窯協(xié)懶會(huì)燭(測(cè)A繭I健C分P脊A期)籮就故公滔布舉了肢一惡份適稱桑為僅“賽統(tǒng)使一辦會(huì)勻計(jì)貸”構(gòu)的努文偷件隸，土其尊主夸要坦內(nèi)淚容絞就趣是行對(duì)卻會(huì)逝計(jì)片報(bào)場(chǎng)表碰審賠計(jì)塑的僵步具驟明和膀方送法劍做盜出躍規(guī)螞定榆。1弟9董3捷8螺年休，正術(shù)當(dāng)斑會(huì)閘計(jì)懇報(bào)棋表皂審貍計(jì)籌盛莖行策之勝時(shí)按，瘋美買(mǎi)國(guó)竄發(fā)享生鼻了墨麥勤克念遜燃·波羅枝賓索斯先公獅司茅事叛件嬸(死M已a(bǔ)刷k毛e疑s銜s填o凳n窄&丙R條o浩b觸b肯i名n燭s崖C耗a盲e榨s芹e腳)感，襪使扎審魯計(jì)悔界織開(kāi)稅始瘋意島識(shí)膊到訓(xùn)，亞需收要跌一嘆套泳完索整品的穗審巷計(jì)妥準(zhǔn)躲則根，獵作仗為雙審份計(jì)熄組擋織撒和辣審錢(qián)計(jì)洽人泳員回遵逮守弓的訓(xùn)規(guī)打范刷。1擊9邁4更7映年餃，美臣國(guó)邊注稈冊(cè)把會(huì)碼計(jì)逆師呀協(xié)株會(huì)李(膚A娃I聰C券P應(yīng)A皂)旗發(fā)薪表島了豈“隸審凱計(jì)晨準(zhǔn)鍵則牽試狠行津方花案諷—銳—刊公傷認(rèn)冰的深重附要貌性勉和潔范摘圍喂”己，焦這嬌份工準(zhǔn)們則黎中嶺的數(shù)九析條五和福1資9球5航4男年變?cè)龉录訔U的粱第崇十鑄條陸一為直握適朵用芽到往現(xiàn)買(mǎi)在外，叔成窯為油《孔一盼般灰公哨認(rèn)鋒審堂計(jì)掌準(zhǔn)很則歲》離(遙G兆e粱n居e嘩r費(fèi)a侵l璃l劍y這A爹c買(mǎi)c躁e銅p堪t蔥e糞d樓A株u華d蛙i藏t狂i俘n檔g運(yùn)S選t畜a桃n停d珍a閘r耗d舟s澤簡(jiǎn)籌稱齡G情A淹A裝S雪)池的褲主昨體蔥，攜標(biāo)星志刷著灣審車計(jì)鑒準(zhǔn)貌則磁正穗式愉產(chǎn)謹(jǐn)生糧，沫具慌有卵劃允時(shí)塘代撥的椒歷裙史嚴(yán)意疼義尊。㈠沸民蓮間珍審寫(xiě)計(jì)詞準(zhǔn)罪則斯的覆產(chǎn)倉(cāng)生飽與多發(fā)楊展美胸國(guó)滅民擾間拜審?fù)胗?jì)像準(zhǔn)刃則由浪美丟國(guó)冶注坊冊(cè)縣會(huì)全計(jì)水師粗協(xié)解會(huì)絹(榨A囑I谷C古P野A讓)考制錘定掉并冰發(fā)熔布拐，尺準(zhǔn)播則鍬體悠系連包鬼括茂一埋般派公增認(rèn)居審川計(jì)艙準(zhǔn)樓則非、填審遵計(jì)垃準(zhǔn)港則帆說(shuō)揚(yáng)明價(jià)書(shū)噸、本審上計(jì)小指糕南旋和圾審再計(jì)括解宴釋夕。國(guó)營(yíng)際尸會(huì)奧計(jì)鑒師率聯(lián)磚合散會(huì)伴審傳計(jì)平準(zhǔn)粒則由擋該欺組吃織捕下脹設(shè)執(zhí)的席審虛計(jì)汽實(shí)蔑務(wù)膜委況員篩會(huì)密制炭定沿，去包盯括帆國(guó)漁際吉審狀計(jì)眾準(zhǔn)滲則拍(纖I邊n寒t扎e餓r擾n庫(kù)a屋t毛i槍o鈔n勺a敘l暢S索t港a位n彈d成a面r喚d租s鹽o賤n佛A責(zé)u佳d按i指t忍i舟n鈴g盲，吩簡(jiǎn)關(guān)稱億I暑S繼A涉)野、涉相臉關(guān)葬業(yè)詢務(wù)嚷國(guó)刻際絞審矮計(jì)駱準(zhǔn)截則攤和瘡國(guó)瓦際汽審符計(jì)礎(chǔ)實(shí)穿務(wù)明公婚告拖。我盟國(guó)勿民綠間船審集計(jì)懷準(zhǔn)桂則由圾中惡國(guó)父注榜冊(cè)尼會(huì)宋計(jì)擇師蒙協(xié)中會(huì)漸制毛定車，疲報(bào)千經(jīng)斗財(cái)矛政弄部扎批問(wèn)準(zhǔn)屋發(fā)殖布想。1季9受9縮慧1妙年橡—?dú)v—作1漆9廣9津3說(shuō)年桶，狐先距后膜發(fā)跟布按了鎮(zhèn)《駐注販冊(cè)揚(yáng)會(huì)沙計(jì)占師稈檢深查孔驗(yàn)凱證現(xiàn)會(huì)每計(jì)好報(bào)夸表辱規(guī)囑則醋（棵試售行需）溝》幼等充7肺個(gè)翼執(zhí)焦業(yè)殊規(guī)訊則章。1山9許9則5魔年讀—噴—泥2險(xiǎn)0嚴(yán)0指3懷年窮，臉初倒步腔建揀立誤獨(dú)漆立天審吹計(jì)竭準(zhǔn)士則勇體嫁系丹：奮由塊基最本秧準(zhǔn)組則?。ㄕ?恨個(gè)臘）要、災(zāi)具遼體廣準(zhǔn)究則疏（沃2孫8格個(gè)炕）緒和凈實(shí)釣務(wù)史公配告歷（關(guān)1灶0復(fù)個(gè)農(nóng)）偵、巾執(zhí)餓業(yè)助規(guī)聰范拆指都南秘（漫5喇個(gè)艇）除三慣個(gè)灘層件次活構(gòu)形成濟(jì)，兼加爭(zhēng)上僵序粘言宜（遷1嗎個(gè)涉）磨，師共進(jìn)計(jì)核4吵5或項(xiàng)里。此梅外絞，啄再風(fēng)加勸上車質(zhì)桂量備控虹制氣基款本獨(dú)準(zhǔn)霸則懂、辛職弦業(yè)渠道俊德湯基懇本滔準(zhǔn)島則傾和畏后賠續(xù)徐教千育武基沃本抹準(zhǔn)餃則蝴3僑個(gè)迫相鈔關(guān)弊基臨本纏準(zhǔn)呢則群，班合捎計(jì)線4扣8姜個(gè)責(zé)項(xiàng)搶。2第0次0烈6幅年蔬2損月買(mǎi)1清5傅日塘發(fā)犧布恥（挖修間訂宿）匹了陸4返8輪項(xiàng)錦執(zhí)廉業(yè)撕準(zhǔn)盒則字，肅自斧2償0創(chuàng)0投7府年智1概月壺1濱日更起環(huán)執(zhí)策行蔑，斗現(xiàn)汗行帥《簽獨(dú)從立姻審魯計(jì)鈔基濁本醉準(zhǔn)嘉則新》桂等互相動(dòng)關(guān)肺準(zhǔn)雪則插屆南時(shí)法廢念止趕。㈡繩國(guó)兼家這審朗計(jì)悶準(zhǔn)薦則蓄的幕產(chǎn)棕生剖與債發(fā)墨展美筋國(guó)今國(guó)礎(chǔ)家倘審婚計(jì)虧準(zhǔn)藍(lán)則由僻美套國(guó)竿會(huì)鋼計(jì)坐總姑署好(煮G址e憲n煎e(cuò)替r卵a(bǔ)碰l懇A喊c輕c土o踏u鉛n叼t慎i亡n冷g暈O井f管f遣i哈c集e拌，鍵簡(jiǎn)撓稱撿G樸A爛O擁)壘制拌定訪并繪頒勞布益。探1乎9賞7您2挺年派G廢A購(gòu)O蹦頒欠布就了掏世勸界荷上抓第籌一困部?jī)€國(guó)拆家牢審夜計(jì)孝準(zhǔn)弓則招《副政粗府劣機(jī)界構(gòu)嫌、預(yù)計(jì)斑劃勿項(xiàng)攜目體、幸活忙動(dòng)鎖和尾職鐘能歐的嘆審標(biāo)計(jì)茄準(zhǔn)溫則敵》躲，去即聰：讓《屑黃目皮營(yíng)書(shū)旱》熄。最殘高初審乓計(jì)肆機(jī)磚關(guān)枯國(guó)盯際菜組使織笨審刪計(jì)鑒準(zhǔn)殃則《懷I云N暈T騾O約S邁A裂I巾審遮計(jì)妨準(zhǔn)重則拆》怒由歉該崇組慮織劣下勾設(shè)岸的媽審欠計(jì)哀準(zhǔn)奏則居委呼員后會(huì)墊制梅定填。霜該懂準(zhǔn)妥則遠(yuǎn)在曲1避9嫂8樓9展年侮柏幼林廚召呀開(kāi)像的執(zhí)第楊十棚三換屆攪大擠會(huì)夕上擇通坑過(guò)正，僵1閣9援9配2決年根第片十械四樂(lè)屆先大撞會(huì)松簽芳署發(fā)，波1震9禁9減5嘗年院第曠十性五帽屆拿大環(huán)會(huì)安修損訂翅。我鎖國(guó)召國(guó)太家色審慶計(jì)淹準(zhǔn)鉤則俊由國(guó)級(jí)家包審氏計(jì)援署據(jù)制板定英并獅頒斧布蓬。1凱9照9優(yōu)2看年挨，稼形甲成姑了隸《啊中之華雕人單民拜共瀉和伍國(guó)蹦審皂計(jì)拔準(zhǔn)糟則東(爸初皆稿昆)蘭》如。1幅9脅9所4綠年許，盈下雅發(fā)盜了室《屈中歷華似人聰民壁共薪和要國(guó)誕審名計(jì)意準(zhǔn)頑則米(泡征外求依意尸見(jiàn)作稿禁)蠅》賞。1欣9季9衡6懲年源，秧制或定水并燦發(fā)誘布飲了竊《準(zhǔn)中寸華餅人蓮民警共耽和憤國(guó)論國(guó)充家卵審盒計(jì)倦基管本釋準(zhǔn)贈(zèng)則礦》錄等貧3梢8管項(xiàng)休審罷計(jì)車規(guī)抄范集。2認(rèn)0束0桂0泰年瓣，愛(ài)審礦計(jì)布署品對(duì)窩已賺發(fā)振布厘的雞國(guó)晨家擱審放計(jì)艘準(zhǔn)距則膀和鋤審鈔計(jì)壘規(guī)詳范貴進(jìn)諸行箱修賀訂艱、罩補(bǔ)仿充挎和雀完微善溉，遍初認(rèn)步駝形倘成卵了獅我飲國(guó)辟國(guó)許家欠審館計(jì)尿準(zhǔn)卸則用體海系盲，準(zhǔn)即踏由么國(guó)悅家趕審能計(jì)血基仗本范準(zhǔn)讀則棕、旅通黨用堵審鐘計(jì)礙準(zhǔn)埋則覽與蓄專做業(yè)膝審頃計(jì)幫準(zhǔn)居則活、恭國(guó)乖家供審渠計(jì)知指昨南厚三揉個(gè)炭層類次響組菌成材。㈢律內(nèi)崗部講審告計(jì)脊準(zhǔn)菜則獵的吳產(chǎn)與生佛與壇發(fā)罩展1趟8毫7言5軋年務(wù)，德嘆國(guó)的著克都虜穴伯獸公辮司轉(zhuǎn)制六定脈的邀《筍內(nèi)喇部碧審研計(jì)貪手你冊(cè)裳》橋，灘可玻認(rèn)綱為姿是象最惕早敞的前內(nèi)凍部摟審它計(jì)禍準(zhǔn)結(jié)則蚊。1桂9狐4繞1櫻年勞，美序國(guó)內(nèi)激部遣審害計(jì)此師聾協(xié)所會(huì)番成涂立股后兩制城定串的貧《游內(nèi)返部酬審聚計(jì)監(jiān)職鐘責(zé)鳥(niǎo)說(shuō)珍明付書(shū)頂》占，嶼是淺正不規(guī)課的筋內(nèi)下部泉審怖計(jì)吊準(zhǔn)帳則沿，描并證得仙到暫人討們笨廣要泛津重含視最。1繪9倦7舌4活年超，國(guó)態(tài)際內(nèi)用部錘審豈計(jì)渡師顆協(xié)期會(huì)蔑成磚立樓職夠業(yè)紋準(zhǔn)腦則舒和國(guó)責(zé)盲任姿委狠員鉗會(huì)掏，內(nèi)負(fù)聲責(zé)困制猾定趴?jī)?nèi)腎部頓審掛計(jì)爺準(zhǔn)傾則淺?？椩摾^委圈員隊(duì)會(huì)總認(rèn)免為膚，饅內(nèi)晶部刃審購(gòu)計(jì)潮準(zhǔn)餓則趣包踐括扶三續(xù)個(gè)珠方趣面藏：輝一以是有內(nèi)萬(wàn)部這審粥計(jì)丑的陷職貼責(zé)抬說(shuō)臥明梁；裕二歪是靈內(nèi)狼部歌審綠計(jì)饞職機(jī)業(yè)死道莫德智準(zhǔn)誰(shuí)則誼；亂三秧是蜂內(nèi)預(yù)部吐審湖計(jì)鑒實(shí)志務(wù)留準(zhǔn)敵則侄，誦其躍中董內(nèi)描部抄審患計(jì)揮實(shí)省務(wù)繡準(zhǔn)債則亞是各核燭心合和宋主嚼要商內(nèi)傍容登。我斗國(guó)內(nèi)幻玉部犁審濕計(jì)殖準(zhǔn)爹則本由死中逗國(guó)魚(yú)內(nèi)剪部迫審公計(jì)暫師缸協(xié)怖會(huì)月擬滔定嚷，彩報(bào)郵經(jīng)桐審態(tài)計(jì)澆署介批浙準(zhǔn)嘗施烤行佛。1睛9榨9哄0躺年馳，可曾吊制幸定狡過(guò)泰《等內(nèi)悔部納審獨(dú)計(jì)吹標(biāo)澇準(zhǔn)互(效草鋪章兩)降》臭。2功0丟0網(wǎng)3林年弊6耀月別1漁日轉(zhuǎn)，很正臂式養(yǎng)發(fā)鳴布遣施悲行鑒了榆第胃一驢批兼內(nèi)焰部組審復(fù)計(jì)政準(zhǔn)牙則曲，逆準(zhǔn)適則盯體因系蛙由艷內(nèi)途部慶審命計(jì)蠶基宮本筍準(zhǔn)住則虧、積內(nèi)剝部暖審少計(jì)扶具釘體猛準(zhǔn)鄉(xiāng)豐則喪、雙內(nèi)對(duì)部州審喪計(jì)島實(shí)惹務(wù)席指悄南崖三附個(gè)散層豎次隱組逃成戲。三帶、屆中酬國(guó)蹈注仍冊(cè)草會(huì)會(huì)計(jì)益師婦執(zhí)孕業(yè)植準(zhǔn)朗則患體虎系2正0屯0討6侮年嘴2珠月照1下5撓日下經(jīng)駛財(cái)土政儀部缺批剛準(zhǔn)肉，氧中技注膏協(xié)優(yōu)發(fā)依布微了雷4敵8匯項(xiàng)坑執(zhí)吹業(yè)護(hù)準(zhǔn)勵(lì)則沿（槽其尺中似擬耍定拳2拆2域項(xiàng)躬，柴修掉訂篇2待6喘項(xiàng)恥）舍，續(xù)自繡2燈0甲0葡7臟年氣1場(chǎng)月厘1臘日沖起華執(zhí)科行底，密現(xiàn)抹行潤(rùn)《堪獨(dú)少立勾審佩計(jì)溉基般本僵準(zhǔn)童則豎》瞧等秩相崗關(guān)導(dǎo)準(zhǔn)睛則付屆窮時(shí)杏廢雨止憲。4午8病項(xiàng)斜新淺準(zhǔn)射則偽的圾發(fā)料布受實(shí)雪施君，民標(biāo)彼志暢著速我光國(guó)堪已用建距立幅起貨一宰套脆適隸應(yīng)寺市紙場(chǎng)扛經(jīng)吧濟(jì)溉發(fā)左展計(jì)需督要秩的湯，愈順染應(yīng)塞國(guó)鏟際旬趨余勢(shì)飽大淋同問(wèn)的付注揭冊(cè)倚會(huì)纖計(jì)陶師詞執(zhí)獄業(yè)聲準(zhǔn)沒(méi)則尼體熟系獵。執(zhí)曉業(yè)酷準(zhǔn)咬則耐，是殼注腥冊(cè)梳會(huì)積計(jì)主師勁執(zhí)金行冬鑒還證唱業(yè)為務(wù)驗(yàn)和炊相匆關(guān)瓜業(yè)昂務(wù)途的引專聰業(yè)部標(biāo)流準(zhǔn)健。執(zhí)金業(yè)抵準(zhǔn)眨則掏體懶系，顫包學(xué)括奪注主冊(cè)煙會(huì)駕計(jì)震師輪業(yè)探務(wù)啊準(zhǔn)步則退和伶會(huì)備計(jì)云師倡事丘務(wù)召所餃質(zhì)解量熔控曠制醉準(zhǔn)絡(luò)則新兩屬類偵。業(yè)帽務(wù)認(rèn)準(zhǔn)最則，糊包唯括迅鑒州證戰(zhàn)業(yè)躺務(wù)要準(zhǔn)齡則傅和手相食關(guān)顯服歉務(wù)峽準(zhǔn)貧則遠(yuǎn)，雪其旺中頃鑒面證怒業(yè)葉務(wù)負(fù)準(zhǔn)臺(tái)則飲按膠其副提膜供好的蜓保殊證輕程盤(pán)度壩和倡鑒望證者對(duì)潑象砌的北不災(zāi)同配，謎分企為即審檔計(jì)勤準(zhǔn)紫則嘗、通審縣閱截準(zhǔn)總則銀和榮其躲他恰鑒目證靜準(zhǔn)滋則希。審役計(jì)厚準(zhǔn)泳則，鹿是鉗整涌個(gè)捷執(zhí)臨業(yè)言準(zhǔn)向則被體糕系判的繪核薦心萄。。㈠慰中葬國(guó)朗注盆冊(cè)睜會(huì)尸計(jì)第師悶執(zhí)張業(yè)抽準(zhǔn)炊則維體面系并框亂架中哭國(guó)螞注燙冊(cè)訂會(huì)朝計(jì)宜師喬執(zhí)排業(yè)瘦準(zhǔn)遲則監(jiān)體德系歡由并4奧8泊項(xiàng)戒準(zhǔn)洞則辣構(gòu)隙成殖，購(gòu)其肢中橋：注疾冊(cè)貝會(huì)連計(jì)甩師平業(yè)哈務(wù)曾準(zhǔn)霉則蒼4等7啞項(xiàng)漿；會(huì)京計(jì)謝師稅事咸務(wù)鳳所畫(huà)質(zhì)拉量怕控開(kāi)制銀準(zhǔn)嶺則飲1膝項(xiàng)柿；鑒盞證港業(yè)潮務(wù)寬準(zhǔn)壯則鉛4燒5姿項(xiàng)扛；相赴關(guān)類服堵務(wù)劉準(zhǔn)槐則真2勸項(xiàng)直；鑒貸證沈業(yè)脆務(wù)釋基博本奪準(zhǔn)冒則脂1坊項(xiàng)緩，審電計(jì)腿準(zhǔn)派則躲4洲1梳項(xiàng)蠶；審疏閱桑準(zhǔn)明則忙1找項(xiàng)能；其滴他率鑒授證喬準(zhǔn)對(duì)則局2疏項(xiàng)桃。㈡勢(shì)中抄國(guó)縫注橫冊(cè)萬(wàn)會(huì)認(rèn)計(jì)逢師棟執(zhí)諸業(yè)公準(zhǔn)問(wèn)則法體麥系兼項(xiàng)躺目2噸0折0臣6李年廢2糧月溝1沙5禽日探經(jīng)莖財(cái)爆政反部慮批折準(zhǔn)穴，川中糖注岸協(xié)煎發(fā)膏布價(jià)的重，社2和0傲0壁7挎年剝1比月項(xiàng)1抖日甲起躬執(zhí)存行評(píng)的映4央8渡項(xiàng)涉執(zhí)塔業(yè)棚準(zhǔn)右則荒分痛別局是忙：中符國(guó)貧注堪冊(cè)夾會(huì)就計(jì)蛙師教鑒卷證野業(yè)沖務(wù)巨基壤本繼準(zhǔn)乖則中寒國(guó)慚注授冊(cè)槐會(huì)呀計(jì)蓬師城審鹿計(jì)香準(zhǔn)立則第償1思1智0磨1饒?zhí)枴薄?cái)榆務(wù)形報(bào)扁表綁審牧計(jì)柏的袋目閑標(biāo)框和綢一草般產(chǎn)原塞則中肝國(guó)燃注巡壽冊(cè)梳會(huì)更計(jì)尚師天審瓜計(jì)桶準(zhǔn)鮮則薄第彎1暖1冶1窗1冷號(hào)被—弓—騎審慕計(jì)忍業(yè)嗓務(wù)稠約竄定碧書(shū)中昏國(guó)外注凱冊(cè)棕會(huì)仁計(jì)編師倡審友計(jì)象準(zhǔn)振則樸第逆1怠1閱2痛1曲號(hào)遭—沖—配歷姻史趁財(cái)奧務(wù)渡信帶息裂審懸計(jì)榴的安質(zhì)掘量拘控休制中噴國(guó)廢注墻冊(cè)偵會(huì)踏計(jì)貨師谷審稅計(jì)但準(zhǔn)拜則典第污1防1摟3籃1賠號(hào)查—較—亞審鞏計(jì)揮工顛作繼底燙稿中揀國(guó)資注臘冊(cè)做會(huì)亂計(jì)彎師鞭審障計(jì)路準(zhǔn)追則代第艷1牢1忠4菊1疾號(hào)貫—范—緊財(cái)脾務(wù)削報(bào)懲表坐審括計(jì)曬中密對(duì)西舞企弊嫁的駝考授慮中狠國(guó)隔注就冊(cè)擇會(huì)鉛計(jì)加師我審分計(jì)偏準(zhǔn)盲則速第虧1央1光4隱2刊號(hào)螺—纏—魚(yú)財(cái)虧務(wù)芝報(bào)箱表弓審矩計(jì)魄中野對(duì)偶法鎮(zhèn)律瞞法惜規(guī)衡的蒙考效慮中享國(guó)瓣注麥冊(cè)糊會(huì)汗計(jì)碑師慕審雀計(jì)說(shuō)準(zhǔn)談則羅第析1尋1族5挺1紹號(hào)滋—粘—險(xiǎn)與著管漂理階層亡的暫溝望通中陰國(guó)壁注寶冊(cè)蘇會(huì)枝計(jì)淹師殲審涼計(jì)前準(zhǔn)澇則今第撕1赤1托5濫2技號(hào)下—鴨—霧前揪后阿任頃注敬冊(cè)嬸會(huì)敬計(jì)橡師傻的襲溝趁通中巨國(guó)碧注扮冊(cè)它會(huì)兄計(jì)聾師奇審單計(jì)廢準(zhǔn)紫則第配1起2國(guó)0遷1休號(hào)—癢—捷計(jì)耳劃稠審控計(jì)掏工勵(lì)作中竿國(guó)協(xié)注辮冊(cè)員會(huì)時(shí)計(jì)物師嫂審撐計(jì)江準(zhǔn)脖則炸第與1塘2談1呢1傻號(hào)才—緣瑞了交解閣被金審尚計(jì)剪單些位島及冒其現(xiàn)環(huán)下境克并饅評(píng)助估釋重維大雹錯(cuò)讓報(bào)汽風(fēng)混險(xiǎn)春中鍵國(guó)庭注憤冊(cè)商會(huì)勾計(jì)蘭師貴審跳計(jì)魯準(zhǔn)挺則偷第太1守2歡1諒2罰號(hào)悄—光—服對(duì)疾被蹄審越計(jì)為單屢位償使告用鈔服眼務(wù)吳機(jī)蹈構(gòu)泰的卡考吐慮中侵國(guó)憂注創(chuàng)冊(cè)坊會(huì)陵計(jì)未師況審覽計(jì)屢準(zhǔn)饒則爸第策1必2備2構(gòu)1售號(hào)賓—牌—紙重污要鍛性陰中肢國(guó)疲注泊冊(cè)罰會(huì)蓮計(jì)虹師支審營(yíng)計(jì)芬準(zhǔn)攜則靜第徹1地2赤3搖1錦號(hào)付—淘—袋針傘對(duì)映評(píng)乘估降的蘋(píng)重例大黑錯(cuò)逼報(bào)織風(fēng)域險(xiǎn)打?qū)嵟嗍┦械拇萄蛑星?guó)躍注糞冊(cè)阿會(huì)墾計(jì)止師炊審繭計(jì)現(xiàn)準(zhǔn)澇則橋第殲1藝3區(qū)0出1就號(hào)欠—?jiǎng)ⅰ訉忂€計(jì)羊證凡據(jù)柜中釋國(guó)除注銳冊(cè)暖會(huì)闖計(jì)好師冠審直計(jì)挪準(zhǔn)禾則搞第匹1導(dǎo)3盾1焦1嘆號(hào)甜—產(chǎn)—球存才貨叨監(jiān)香盤(pán)顯中失國(guó)禽注巨冊(cè)詞會(huì)紗計(jì)榴師扔審址計(jì)愛(ài)準(zhǔn)炮則僑第川1懼3率1伐2護(hù)號(hào)崗—插—拍函軌證中笑國(guó)偶注寫(xiě)冊(cè)雕會(huì)梳計(jì)集師郊審蘋(píng)計(jì)薦準(zhǔn)愈則申第梅1幕3黨1乏3澡號(hào)擇—叉—師分榴析電程井序認(rèn)中丹國(guó)渠注效冊(cè)襲會(huì)摔計(jì)走師鑼審牙計(jì)衫準(zhǔn)爬則攏第尖1勇3曾1親4閘號(hào)亡—琴—宜審譯計(jì)壇抽爆樣由和艦其彼他崖選循取塑測(cè)夫試雅項(xiàng)盯目狹的致方諸法心中束國(guó)引注寺冊(cè)咬會(huì)幼計(jì)頑師蓬審容計(jì)擔(dān)準(zhǔn)扁則柏第看1豈3鎖2倘1臣號(hào)丟—諸—銜會(huì)屬計(jì)憶估案計(jì)子的抵審級(jí)計(jì)飾中戴國(guó)勺注般冊(cè)劃會(huì)鎖計(jì)神師腹審聯(lián)計(jì)泛準(zhǔn)廁則觸第悶1尿3獵2叔2林號(hào)綠—電—需公志允屑價(jià)仔值炒計(jì)案量付和謝披睡露集的才審鹽計(jì)中拼國(guó)搜注漢冊(cè)緒會(huì)朝計(jì)政師任審花計(jì)肺準(zhǔn)液則約第攤1廳3傾2兵3符號(hào)結(jié)—直—噸關(guān)咱聯(lián)喊方中狐國(guó)堆注霧冊(cè)鑄會(huì)織計(jì)診師筒審科計(jì)據(jù)準(zhǔn)碼則殃第北1市3滲2飽4呀號(hào)完—兵—養(yǎng)持副續(xù)情經(jīng)究營(yíng)中喝國(guó)著注包冊(cè)謎會(huì)慣計(jì)吼師覽審漠計(jì)首準(zhǔn)休則第避1拿3菊3訴1卸號(hào)執(zhí)—漁—首孔次俗接浴受仇委幟托海時(shí)種對(duì)央期羅初鞏余糟額革的裁審按計(jì)中樣國(guó)英注競(jìng)冊(cè)爆會(huì)長(zhǎng)計(jì)膚師怪審碑計(jì)旗準(zhǔn)理則敢第蝕1唇3房誠(chéng)3筑2罪號(hào)董—破—聲期祝后切事濃項(xiàng)中攪國(guó)彈注滲冊(cè)例會(huì)意計(jì)即師丹審屈計(jì)求準(zhǔn)哪則獵第澡1漠3濁4五1困號(hào)譽(yù)—師—肉管彼理稈層歌聲庸明中攜國(guó)元注偉冊(cè)鴨會(huì)像計(jì)藝師號(hào)審宋計(jì)驢準(zhǔn)封則鉗第地1產(chǎn)4劈燕0零1絕號(hào)孟—案—久利狐用妻其軍他冰注抬冊(cè)陳會(huì)物計(jì)烏師限的峰工畫(huà)作中瘡國(guó)練注矮冊(cè)余會(huì)章計(jì)止師客審北計(jì)腰準(zhǔn)咬則租第援1為4課1踢1殿號(hào)噴—驚—疾考充慮心內(nèi)打部歌審赤計(jì)片工泛作中諒國(guó)芬注茶冊(cè)茂會(huì)墨計(jì)勺師淘審杠計(jì)艷準(zhǔn)其則煩第類1仇4英2鍋1篩號(hào)匙—艷—戰(zhàn)利貌用航專淡家吃的秋工竊作中顆國(guó)叮注踩冊(cè)惠會(huì)移計(jì)壘師葬審錯(cuò)計(jì)統(tǒng)準(zhǔn)難則殿第憤1高5孤0分1苦號(hào)包—辟—鼠審憲計(jì)絞報(bào)遍告中績(jī)國(guó)噸注拘冊(cè)純會(huì)避計(jì)抱師申審俘計(jì)造準(zhǔn)跟則喜第狗1產(chǎn)5臭0塞2亂號(hào)呢—通—糾非撓標(biāo)敗準(zhǔn)遺審棄計(jì)膝報(bào)感告中稻國(guó)僻注易冊(cè)趙會(huì)火計(jì)蜜師挨審鋤計(jì)追準(zhǔn)替則矩第叫1粱5地1種1竹號(hào)執(zhí)—貸—遭比濟(jì)較充數(shù)鑼據(jù)中哈國(guó)彈注艦冊(cè)胸會(huì)愁計(jì)蔥師目審艦計(jì)絕準(zhǔn)麥則險(xiǎn)第掃1獄5惕2角1裁號(hào)敢—陰—速含格有父已泥審勢(shì)計(jì)委財(cái)讀務(wù)遠(yuǎn)報(bào)賠表鴉的全文邊件掘中顛的貪其掃他逝信啞息中豬國(guó)晴注洗冊(cè)狗會(huì)充計(jì)抵師綠審字計(jì)喪準(zhǔn)止則洪第把1俊6長(zhǎng)0邊1畢號(hào)垃—驕—隙對(duì)制特減殊占目顫的飽審艱計(jì)甚業(yè)頃務(wù)壤出猶具偉審鼠計(jì)臉報(bào)捧告中牛國(guó)綠注綁冊(cè)剝會(huì)哄計(jì)意師某審關(guān)計(jì)徹準(zhǔn)擱則核第匙1逮6間0底2荒號(hào)猾—些—鳳驗(yàn)宵資中打國(guó)華注滔冊(cè)滲會(huì)虜計(jì)做師驅(qū)審悶計(jì)翼準(zhǔn)襯則崖第襲1園6淋1再1源號(hào)父—期—部商逮業(yè)伐銀未行撤財(cái)按務(wù)祥報(bào)毫表剖審抬計(jì)中凝國(guó)燥注排冊(cè)叨會(huì)叼計(jì)較師抽審罪計(jì)撒準(zhǔn)鑄則兔第售1著6乏1義2學(xué)號(hào)壘—擁—疼銀但行買(mǎi)間貫函經(jīng)證士程剛序中神國(guó)柔注捷冊(cè)瘦會(huì)狠計(jì)菜師航審馬計(jì)默準(zhǔn)會(huì)則筋第燦1截6規(guī)1勤3某號(hào)帳—辛—弄與蘭銀競(jìng)行鐘監(jiān)金管史機(jī)據(jù)構(gòu)體的淡關(guān)映系中先國(guó)添注悅冊(cè)寬會(huì)掠計(jì)戒師鎮(zhèn)審壓計(jì)住準(zhǔn)自則置第慚1砍6鹽2蘭1彎號(hào)秋—凝—狹對(duì)塌小福型邊被死審境計(jì)涉單腿位傅審?fù)Ｓ?jì)亞的肅特教殊場(chǎng)考狀慮中希國(guó)絞注恢冊(cè)澤會(huì)孫計(jì)之師任審狗計(jì)退準(zhǔn)寺則再第唇1獲6庸3巧1脹號(hào)暗—隨—臥財(cái)許務(wù)匪報(bào)抗表艦審框計(jì)馳中野對(duì)作環(huán)俗境塔事胳項(xiàng)永的順考裝慮中毀國(guó)境注武冊(cè)斷會(huì)扯計(jì)婚師蕉審拆計(jì)盈準(zhǔn)閑則舌第四1凈6切3媽2旅號(hào)犁—蛇—版衍考生圍金葵融國(guó)工角具廈的餡審室計(jì)中剝國(guó)印注購(gòu)冊(cè)驗(yàn)會(huì)址計(jì)拍師弄審穴計(jì)奇準(zhǔn)沒(méi)則嘆第存1氧6有3嗎3誼號(hào)抄—敘—浩電填子唐商溉務(wù)害對(duì)褲財(cái)音務(wù)呆報(bào)賄表玻審侮計(jì)話的寨影古響中詢國(guó)戴注堪冊(cè)璃會(huì)逢計(jì)五師樸審絹計(jì)膝準(zhǔn)追則第番2征1漆0弦1貼號(hào)—雖—聽(tīng)財(cái)金務(wù)獎(jiǎng)報(bào)仿表欺審與閱中銳國(guó)兼注字冊(cè)禿會(huì)罵計(jì)開(kāi)師嘆其轎他甚鑒宰證閉業(yè)轉(zhuǎn)務(wù)戴準(zhǔn)援則第筑3卵1鳥(niǎo)0牢1警號(hào)—抱歷繡史脾財(cái)乞務(wù)筒信冶息明審糠計(jì)航或膛審潑閱拴以堤外表的揉鑒漢證肌業(yè)惑務(wù)中悶國(guó)哄注拌冊(cè)檔會(huì)柏計(jì)欲師騎其泊他故鑒養(yǎng)證滲業(yè)溫務(wù)證準(zhǔn)踏則蘋(píng)第爺3沉1備1避1陣號(hào)燒—領(lǐng)—君預(yù)應(yīng)測(cè)跌性碰財(cái)鏡務(wù)碑信戀息桐審掀的運(yùn)審夠核中杯國(guó)杏注跪冊(cè)鑒會(huì)叔計(jì)慕師香相事關(guān)云服核務(wù)貞準(zhǔn)情則第剝4輛1犯0綱1繁號(hào)—特—吊對(duì)皮財(cái)瘋務(wù)吼信管息緩執(zhí)繡行葉商砍定屬程似序中夫國(guó)案注駐冊(cè)泳會(huì)撈計(jì)淡師判相怪關(guān)屈服笨務(wù)嘗準(zhǔn)街則木第習(xí)4謙1早1痕1買(mǎi)號(hào)防—伐—癥代袖編伍財(cái)替務(wù)泳信吉息會(huì)被計(jì)虧師薦事問(wèn)務(wù)挨所餐質(zhì)易量農(nóng)控型制艙準(zhǔn)廈則第輪5士1述0爽1織號(hào)—貝—殿業(yè)布務(wù)扔質(zhì)屋量蛛控率制㈢中耐國(guó)尊注寶冊(cè)敞會(huì)歌計(jì)腳師你執(zhí)劈燕業(yè)興準(zhǔn)冒則絡(luò)體尼系鈴編核號(hào)中餅國(guó)橫注擋冊(cè)另會(huì)棋計(jì)拘師經(jīng)執(zhí)奴業(yè)朱準(zhǔn)大則爺體群系霉編單號(hào)峰由內(nèi)4鴿位俊數(shù)掌組倡成錢(qián)，烈其個(gè)中：⒈譜千給位棚數(shù)代讀表純不慰同澤類缺別組的海準(zhǔn)釀則廁。召“盈1務(wù)”仙—上—趟代冒表姑審減計(jì)傭準(zhǔn)燒則哥；歸“各2菌”示—蘋(píng)—嶄代孩表艷審雖閱押準(zhǔn)弊則庫(kù)；古“寇3蟻”搏—拜—烤代棋表羅其何他雹鑒短證股業(yè)砌務(wù)桶準(zhǔn)易則競(jìng)；容“呼4組”狂—攜—嬌代速表達(dá)相這關(guān)叔服冷務(wù)袋準(zhǔn)匯則暢；想“賞5漿”街—夫代財(cái)表省質(zhì)倡量歉控叨制蟻準(zhǔn)沒(méi)則茂。⒉刃百公位嚷數(shù)代雅表勒某邊一柿類轎別今準(zhǔn)羅則亞中祖的拋大阻類架。掙以油審警計(jì)銀準(zhǔn)稼則雕為端例來(lái)，椒將梨其惠分更為基六蒸大卡類聚，螞分玩別適用恩1嗎—產(chǎn)—曉6中表速示鈴：塌“墳1婆”部—戚—槽代梨表適一娃般孝原衰則袖與蓮責(zé)傍任足（池1脊1且0濱1蜂—提—湊1慰1挪5兼2楊）腳；盛“泡2余”鋤—靠—亞代味表場(chǎng)風(fēng)第險(xiǎn)怎評(píng)劣估子與渴應(yīng)疤對(duì)奸（綱1塘2序0稀1毫—?jiǎng)　?稿2突3閥1壓）躍；惰“擴(kuò)3聽(tīng)”張—瓣—鴉代芽表尸審兄計(jì)沉證泥據(jù)娛（宣1花3梢0煉1檢—倆—刊1古3呢4捎1承）發(fā)；兆“渴4俘”戶—廁—揮代船表汽利羨用話其將他才主豎體講的吃工屋作造（逃1對(duì)4天0某1圓—?jiǎng)h—胖1贊4善2希1公）威“示5軟”鄰—戚—達(dá)代夸表份審摩計(jì)肌結(jié)懇論座與艷報(bào)耳告謝（掃1患5菠0以1膽—齒—急1柱5鼓2查1炊）襪；絞“耕6鞭”葉代饒表閉特絹殊魯領(lǐng)趁域可審吵計(jì)陳（杯1認(rèn)6藏0檔1趙—濕—思1柳6垃3頸3豈）遇。⒊革十職位瞇數(shù)代洲表容大蘋(píng)類裳中赴的拳小滲類攝。⒋副個(gè)念位續(xù)數(shù)代玻表何小尺類宋中赤的贊順想序尤號(hào)企。【憤例冷如捕】第查1滿3晝1扒1燦號(hào)內(nèi)（包存京貨坊監(jiān)掃盤(pán)撫）修，充千宵位銀數(shù)甘的妻“牙1電”守—播—功代賭表投審么計(jì)益準(zhǔn)怨則授；毯百謎位戒數(shù)諷的量“業(yè)3刺”煩—程—鍛代則表博審腎計(jì)開(kāi)證剛據(jù)英；胸十葵位周數(shù)賭的殃“肉1扔”詠代孝表濱獲壘取狗審句計(jì)直證計(jì)據(jù)座的閥某寶一檔小耍類暮；刃個(gè)輔位它數(shù)拆的正“秀1建”嗓代紋表灣某籮小蔑類映審配計(jì)桿程伸序距的墳序?qū)捥?hào)勒。第器二燃節(jié)爽鑒韻證莫業(yè)手務(wù)待準(zhǔn)村則本卻節(jié)悔講深述極以委下顛五和個(gè)館大遍問(wèn)圖題明：鑒蜓證芝業(yè)蟻務(wù)甚準(zhǔn)彎則逼體甚系鑒本證等業(yè)格務(wù)這涵意義鑒撈證賊業(yè)釣務(wù)蔑分竄類鑒妹證均業(yè)祖務(wù)葵承落接鑒委證昌業(yè)著務(wù)帶要頑素一姿、恨鑒催證蹈業(yè)校務(wù)駛準(zhǔn)氣則逆體蓋系鑒廉證怎業(yè)丈務(wù)雨準(zhǔn)塔則瓦由嫁鑒逝證晃業(yè)稱務(wù)連基納本宜準(zhǔn)費(fèi)則白統(tǒng)傳領(lǐng)呀，茄分蠻為聰審舍計(jì)折準(zhǔn)達(dá)則疲、廈審腰閱噴準(zhǔn)寄則碑和垃其盈他吃鑒民證遵準(zhǔn)翻則保，真審儀計(jì)狂準(zhǔn)便則道是便核惕心同。2廟0伶0預(yù)6廚年星2付月故1惡5藝日粥發(fā)毒布依并醬將燦于毛2奇0雞0攻7釣?zāi)昕?扁月棟1遍日駛起雁執(zhí)下行屢的攏鑒晝證誼業(yè)里務(wù)繭準(zhǔn)明則傾共被4平5趙項(xiàng)外，臂其溜中涼：基異本務(wù)準(zhǔn)疤則1紋項(xiàng)揉；審扣計(jì)漢準(zhǔn)寇則4浙1躲項(xiàng)綱，距即加：一喝般寒原漂則含與咐責(zé)乎任慚（疏1渾1瓜0轟1懇—枕—熊1鉛1躲5思2糟，摔共胡8居項(xiàng)皆）梅，風(fēng)騙險(xiǎn)鎖評(píng)扒估忙與板應(yīng)吊對(duì)裂（犯1屢2漠0斃1懶—裁—童1規(guī)2雨3躬1池，窄共娛5灶項(xiàng)見(jiàn)）廢，審顫計(jì)荒證茫據(jù)頓（答1波3蝕0鎖1資—功—油1囑3喊4催1姨，圍共傻1視2斥項(xiàng)帥）甩，利獵用慘其答他出主委體鳴的筍工婆作楊（夏1買(mǎi)4沸0鼠1狼—妥—鉤1縮慧4擱2星1餅，原共齡3僵項(xiàng)踏）曉，審勤計(jì)硬結(jié)勤論獄與退報(bào)田告宋（的1告5牽0慰1圖—龜—桐1援5避2岸1騙，濫4掏項(xiàng)頁(yè)）付，特別殊虹領(lǐng)遼域部審演計(jì)格（喜1腔6霜0暫1毒—戴—革1殲6奶3局3判，凳9委項(xiàng)京）去；審屬閱肅準(zhǔn)麗則（束2賞1濟(jì)0壩1郊，蘆共核1騎項(xiàng)骨）坦；其迅他穩(wěn)鑒衰證峰業(yè)補(bǔ)務(wù)鐘準(zhǔn)器則（倆3蹄1辮0顧1禮—己—村3欄1豆1守1匆，林共望2英項(xiàng)歸）纖?！读骤b爛證唇業(yè)未務(wù)友基粗本沒(méi)準(zhǔn)招則蟻》撐全帶文臣9閑章厭6淡0王條糞，察主老要與內(nèi)血容合包抬括粘：第延一仍章會(huì)總歡則（抄第燦1伙—坡—榮第堂4畢條鐘，者共宰四均條順）慕；第鍛二刺章嚷鑒妹證死業(yè)霉務(wù)楊的遙定歐義觀和半目憤標(biāo)（色第賄5賊—仇—密第災(zāi)8休條榨，盲共買(mǎi)四暮條瓜）信；第較三朽章乓業(yè)朵務(wù)斃承倆接（樹(shù)第鵲9恰—滲—膽第原1橫3屆條口，鐵共竄五氏條激）論；第逮四膽章轉(zhuǎn)鑒織證勸業(yè)付務(wù)濟(jì)的馳三梁方唇關(guān)催系（拿第米1勿4死—壺—貍第反2芬0推條知，嚼共茅七束條細(xì)）貞；第天五盛章藥鑒驢證拌對(duì)派象（帳第話2廚0井—悠—徐第喚2諷3墊條劑，厭共拔四政條壁）甘；第隔六糠章傻標(biāo)阿準(zhǔn)（歉第瞞2右4主—布—奪第戀2潑7逝條甜，仗共農(nóng)四先條占）孝；第王七閣章茂證勝據(jù)（濱第屯2朵8堪—虧—遼第滲4做9缸條持，灶共睜二唱十亭二繭條碌）踏；第酸八宿章睛鑒灑證叨報(bào)公告（虛第洞5假0殃—吐—嗓第搜5層7圓條耽，你共書(shū)八忌條親）林；第丈九岔章訊附聯(lián)則（右第尚5奇8患—征—球第升6欄0演條嘩，從共叮三嘉條杠）始。二繡、哄鑒博證擊業(yè)逼務(wù)未涵桶義注吵冊(cè)味會(huì)眾計(jì)喚師夢(mèng)提箏供葵的能專俱業(yè)招服婚務(wù)疊包塌括落鑒層證太業(yè)拖務(wù)聞和坐相墻關(guān)揪服搭務(wù)幻玉業(yè)唐務(wù)臟。1罵、良鑒總證醒業(yè)尚務(wù)槍（派A浸s懂s蠻u切r介a任n避c幕e哀S繭e揮r鄉(xiāng)豐v謹(jǐn)i肺c基e限）炮，癢是揉指值注匆冊(cè)梯會(huì)伏計(jì)膜師針對(duì)掃鑒蝴證揀對(duì)因象懶信韻息得提墻出哄結(jié)貓論永，鋒以電增攝強(qiáng)注除置責(zé)證任鋤方僅之執(zhí)外柳的滋預(yù)尚期雅使碑用蠢者堅(jiān)，挨對(duì)償鑒項(xiàng)證鎮(zhèn)對(duì)稀象慈信董息愿信羽任袍程銀度活的嬌業(yè)斜務(wù)訊。主平體同：鴿注翅冊(cè)堡會(huì)奏計(jì)上師筋?？秃矬w淺：母鑒眠證畜對(duì)懸象士信并息掠。用巨戶遙：鍵預(yù)惕期蹈使噸用洪者嚇。目逝的密：劍適勺當(dāng)茅保珠證牙或叼提逆高跟鑒柴證項(xiàng)對(duì)榨象丘信略息頸的霉質(zhì)尸量歉?；傅A(chǔ)茂：鋒注番冊(cè)帝會(huì)閑計(jì)怪師摟的糠獨(dú)檢立四性蔽和姜專站業(yè)矮性黑。產(chǎn)將品績(jī)：越書(shū)山面勉鑒鑼證騎結(jié)刊論境。2患、瓦鑒絕證膠對(duì)挎象駛信更息欲的尋含殊義：是主按跪照辜標(biāo)鑒準(zhǔn)丑對(duì)器鑒趣證財(cái)對(duì)抱象腦進(jìn)捧行弄評(píng)阿價(jià)濫和總計(jì)產(chǎn)量暗的勁結(jié)蓋果猶?！举J例攪如蹈】責(zé)逗任把方掀按孟照尊會(huì)寬計(jì)拘準(zhǔn)淹則析和館會(huì)猶計(jì)溪制沿度顫（嘩標(biāo)芹準(zhǔn)豈）孔，哈對(duì)窄其繩財(cái)蘿務(wù)末狀菌況鵲、伍經(jīng)覺(jué)營(yíng)注成頓果皆和炎現(xiàn)怪金早流壇量凳（胃鑒膛證減對(duì)編象協(xié)）晝進(jìn)駁行佛確綢認(rèn)花、睡計(jì)莫量慣和幣列蛋報(bào)理，鉤形仁成柴財(cái)施務(wù)煎報(bào)份表蹦（班鑒娛證考對(duì)摘象回信碗息苦）攤?！居⒗龁嗜缃孔⒛?jī)?cè)預(yù)會(huì)代計(jì)隔師現(xiàn)按云照稠適濾當(dāng)齡依爽據(jù)轉(zhuǎn)（批標(biāo)之準(zhǔn)吹）奇，乞直握接持對(duì)籍內(nèi)始部懸控滾制串有扮效嘴性勇（散鑒掌證則對(duì)愈象妹）辰進(jìn)愉行宵評(píng)飄價(jià)袍，脅出拼具敏鑒寒證抄報(bào)顛告拉，朋該繳報(bào)朽告狠反股映妻內(nèi)認(rèn)部謠控此制棟有王效錦性莊的練信睛息愚（隨鑒郵證他對(duì)懼象糕信迎息奶）版。注潔意礙！咬：鑒嘩證素對(duì)沿象亞信竊息約應(yīng)桐當(dāng)捎恰蘇當(dāng)林反隨映悅既庸定甜標(biāo)病準(zhǔn)羅運(yùn)街用冶于膏鑒猾證怒對(duì)蒸象嚷的河情托況隙，渾若趟沒(méi)事有插，蘆則扯說(shuō)蝕明番鑒乘證撒對(duì)就象射信箏息像可附能猜存孩在幸錯(cuò)搜報(bào)違，淡而忌且燥可堡能隙存頓在敵重居大汗錯(cuò)倘報(bào)撈。3顯、騾鑒訂證系業(yè)奴務(wù)武與啄相惡關(guān)奔服番務(wù)鼓業(yè)抬務(wù)孝的故區(qū)泡別相冶關(guān)川服繞務(wù)禾業(yè)藏務(wù)挨，是專指哄注佛冊(cè)額會(huì)墻計(jì)獻(xiàn)師瓣接始受善委吹托尺，策對(duì)貝企碑業(yè)恰、害其懸他機(jī)經(jīng)褲濟(jì)躍組聰織屑或?qū)拏€(gè)級(jí)人移的宋財(cái)嗎務(wù)員信逐息仍執(zhí)促行燦商紅定飼程膝序擔(dān)、社代惹編委財(cái)同務(wù)泰報(bào)悅表乓業(yè)取務(wù)義，醒以患及交其科他終會(huì)盜計(jì)港咨凈詢傾和揮會(huì)齒計(jì)程服予務(wù)禿業(yè)健務(wù)犁。注及冊(cè)鄰會(huì)抬計(jì)鴉師帆在密提蕉供金相狠關(guān)菠服哈務(wù)甩時(shí)保，辱不守提遼供確任辜何支程制度凡的啦保掠證釋。鑒琴證劑業(yè)阻務(wù)桂和很相揀關(guān)皂服近務(wù)桌業(yè)乏務(wù)畢，常二賺者伏區(qū)樂(lè)別姜主屠要僵體包現(xiàn)匆在層以按下跨五莊方餓面：⒈翁業(yè)陵務(wù)拋涉辦及擦的付關(guān)繩系疊人頂不鴿同弱。鑒槳證滿業(yè)茫務(wù)航涉予及三留方兄關(guān)章系怠人，血即子：光責(zé)校任有方晃、過(guò)預(yù)凡期雷使主用秧者部和斷注蘋(píng)冊(cè)功會(huì)喬計(jì)如師啦；弄相稍關(guān)捷服曾務(wù)逝涉臥及二掛方襖關(guān)范系赴人，票即根：貝客嶺戶舟和每注育冊(cè)寸會(huì)豬計(jì)悔師⒉忙業(yè)迎務(wù)渴關(guān)鳴注噸的吹焦罪點(diǎn)嫌不扮同抓。鑒番證欠業(yè)行務(wù)撤關(guān)腎注許的鏡焦可點(diǎn)主是雕鑒激證艷對(duì)部象信鐵息栽的睛質(zhì)刷量，牙是豪注敘冊(cè)扭會(huì)貴計(jì)卡師殺對(duì)逗信嗓息鼻質(zhì)順量船某誰(shuí)種欄程抽度譜的兔保帳證乖；接相徑關(guān)貨服壤務(wù)揭關(guān)未注壇的顯焦盒點(diǎn)奪是信寺息響的喘利城用，益通昂常夜會(huì)圖形桑成折一叫系址列耳的鍋建替議乒。⒊猴工準(zhǔn)作安的勒結(jié)倍果億不獲同事。鑒忽證無(wú)業(yè)梨務(wù)槳的銳工長(zhǎng)作好結(jié)御果寫(xiě)，景是蓋注撲冊(cè)茂會(huì)層計(jì)旬師熱以輕書(shū)沾面己形決式羨對(duì)航鑒飼證效對(duì)某象擔(dān)信透息提香供承某犁種沃程西度說(shuō)的木可嫌靠攏性禁保盈證；薯相胃關(guān)器服懇務(wù)霞的鄭工碌作拍結(jié)誤果被，不尤對(duì)由信瓦息失提敘供減可找靠薄性跡保為證。⒋狂獨(dú)套立員性窗的蝴要抽求滋不求同。鑒患證住業(yè)畝務(wù)該要梳求貸注塊冊(cè)圣會(huì)棒計(jì)愉師必宵須巴獨(dú)鋸立于踢鑒躬證來(lái)業(yè)送務(wù)制的秤其逼他邊兩仿方良；綢相飲關(guān)伙服紙務(wù)不臣對(duì)叨獨(dú)湖立墨性測(cè)提弦出王要己求。⒌區(qū)注既冊(cè)軋會(huì)孕計(jì)誰(shuí)師林的政責(zé)俘任中不芹同摧。鑒卡證占業(yè)耀務(wù)嫂中池承逮擔(dān)按的劑責(zé)是任慢大夏于悉相集關(guān)柳業(yè)燦務(wù)掘中獎(jiǎng)承沸擔(dān)勒的橫責(zé)骨任杠。鑒鼻證鎖業(yè)糕務(wù)木與活相婆關(guān)謝服狂務(wù)罷的寨區(qū)帖別菌例衛(wèi)解區(qū)別鑒證業(yè)務(wù)（內(nèi)部控制鑒證）相關(guān)服務(wù)（代編財(cái)務(wù)信息、執(zhí)行商定程序、管理咨詢）業(yè)務(wù)涉及的關(guān)系人不同三方關(guān)系人，即：責(zé)任方、預(yù)期使用者和注冊(cè)會(huì)計(jì)師二方關(guān)系人，即：客戶和注冊(cè)會(huì)計(jì)師業(yè)務(wù)關(guān)注焦點(diǎn)不同內(nèi)部控制的有效性意見(jiàn)或建議工作的結(jié)果不同對(duì)有關(guān)內(nèi)控是否有效的信息提供可信性保證不對(duì)信息提供任何可信性保證獨(dú)立性的要求不同要求注冊(cè)會(huì)計(jì)師必須獨(dú)立于鑒證業(yè)務(wù)的其他兩方不對(duì)獨(dú)立性提出要求注冊(cè)會(huì)計(jì)師責(zé)任較大較小三傍、貧鑒隊(duì)證咱業(yè)該務(wù)輔分迫類鑒蹤蝶證勸業(yè)沒(méi)務(wù)翅按饒三庫(kù)種誰(shuí)不靈同多的盡標(biāo)議志血，詳可巖分席為突以純下踏七逃類魯：按固“痕鑒石證踐對(duì)禽象割信疼息旺是螞否邁以吐責(zé)爺任需方馬認(rèn)銷定以的僻形辨式嘗為草預(yù)幸期棚使佛用業(yè)者備所久獲饒取治”陸，卡可竹分積為玻兩考類址：一新是毀基足于豪責(zé)現(xiàn)任盲方章認(rèn)弱定伐的沉業(yè)豬務(wù)罪；二楊是臉直熄接場(chǎng)報(bào)宴告廳業(yè)教務(wù)芹。按績(jī)“絕鑒鏈證平業(yè)戰(zhàn)務(wù)亮提飽供扯保抵證劈燕程速度搭的超差鍬異驕”輩，逮可超分色為瞎兩凍類代：一砍是解合濟(jì)理始保壇證辦的弱鑒延證冠業(yè)協(xié)務(wù)曲；二斬是忘有貫限考保津證疫的番鑒規(guī)證古業(yè)逃務(wù)朝。按伙“喉提宅供靠的騎保誤證噴程招度跪和民鑒久證鉆對(duì)狠象許的吉不良同降”黨，知可接分浴為朋三布類椅：一溪是墓審期計(jì)猛業(yè)法務(wù)幫；二性是置審莫閱攏業(yè)劈燕務(wù)妄；三月是團(tuán)其稠他葵鑒趴證遼業(yè)拾務(wù)籌。㈠膀按“輸鑒愈證咳對(duì)鴉象攀信鐮息敵是羅否羞以腔責(zé)精任博方成認(rèn)組定和的功形誓式呈為嶄預(yù)局期蛋使減用季者戲所幫獲鵲取恭”母，可便分意為辛兩問(wèn)類顫：丸一丹是宗基漲于奏責(zé)氣任錯(cuò)方語(yǔ)認(rèn)臣定害的傲業(yè)棗務(wù)歪，坦二得是裝直姻接魂報(bào)彈告淡業(yè)考務(wù)躍。在歇基陳于繪責(zé)恢任輕方另認(rèn)尋定涌的雄業(yè)茫務(wù)相中閉，責(zé)合任鹿方件對(duì)發(fā)鑒怪證零對(duì)帽象逆進(jìn)踐行撓評(píng)匆價(jià)欣或忠計(jì)鑰量是，鑒籠證君對(duì)世象甲信強(qiáng)息泊以記責(zé)菊任撫方壺認(rèn)剩定側(cè)的國(guó)形現(xiàn)式本為宗預(yù)拘期弦使愛(ài)用貝者石獲挑取惑?！卷?yè)例幫如稀】在暗財(cái)劫務(wù)升報(bào)順表蒙審適計(jì)繞中鋸，礦被銀審后計(jì)濁單圖位冤管呢理覆層每（金責(zé)伐任兄方挨）吧對(duì)騙財(cái)淚務(wù)嗓狀聾況紡、咳經(jīng)陪營(yíng)棵成旱果吩和器現(xiàn)申金逆流鵲量屠（區(qū)鑒豎證宇對(duì)畜象引）花進(jìn)建行潛確粱認(rèn)甚、鍵計(jì)摧量瘡和日列贏報(bào)肆（升評(píng)義價(jià)途或側(cè)計(jì)貍量值）伙而充形帥成技的柔財(cái)映務(wù)慕報(bào)怠表汽（光鑒鬼證麗對(duì)蘇象墻信劈燕息挎）音即支為終責(zé)持任贊方帳的駕認(rèn)起定乓，慘該別財(cái)郊務(wù)精報(bào)去表濫可骨為亞預(yù)沸期驅(qū)報(bào)乞表匪使粥用誰(shuí)者撕獲為取頃，自注斷冊(cè)澤會(huì)灶計(jì)帽師旦針錯(cuò)對(duì)曬財(cái)香務(wù)蚊報(bào)賽表盡出資具碧審慣計(jì)膽報(bào)憶告鑄。把這疤種俯業(yè)投務(wù)時(shí)屬子于民基焦于唉責(zé)僵任鑒方陷認(rèn)易定骨的肺業(yè)臟務(wù)仙。在席直兼接焰報(bào)亂告液業(yè)葛務(wù)感中酸，注戲冊(cè)接會(huì)駛計(jì)醉師即直騎接乳對(duì)噴鑒爽證嗓對(duì)帆象仇進(jìn)雅行爛評(píng)上價(jià)扒或計(jì)計(jì)斧量旺，郵或卷者匯從喊責(zé)壟任儀方眉獲勾取千對(duì)溪鑒蝦證謝對(duì)派象簡(jiǎn)評(píng)湖價(jià)珍或稻計(jì)炊量局的薦認(rèn)也定峽，揚(yáng)而頂該匆認(rèn)磁定穿無(wú)如法帖為餓預(yù)誰(shuí)期伏使礎(chǔ)用椒者在獲和取務(wù)，預(yù)賓期濫使葵用榆者刻只科能屠通顛過(guò)斬閱拐讀材鑒瓦證涂報(bào)欠告堆獲競(jìng)?cè)】歌b任證加對(duì)刷象椒信克息?！緣灷B如壁】在蠅內(nèi)情部退控咱制鈔鑒敗證難業(yè)創(chuàng)務(wù)釣中嘉，兆注捎冊(cè)濕會(huì)合計(jì)簽師展可蘋(píng)能脅無(wú)礦法奴從稻管扎理掉層簡(jiǎn)（灰責(zé)貢任乎方置）邀獲拿取摟其潔對(duì)膝內(nèi)鋸部很控祥制合有絕效吸性妄的碑評(píng)辮價(jià)歌報(bào)據(jù)告文（蒸責(zé)回任開(kāi)方能認(rèn)雨定雄）到，漸或惡雖堅(jiān)然滔注功冊(cè)賓會(huì)轉(zhuǎn)計(jì)角師角能噴夠設(shè)獲旋取劃該脊報(bào)賊告蔬，宰但抗預(yù)須期趁使時(shí)用仰者圍無(wú)薄法討獲瓣取渴該島報(bào)扒告布，馳注座冊(cè)灣會(huì)妹計(jì)棉師肺直閱接哭對(duì)暈內(nèi)劍部折控暗制縫的厲有晶效充性費(fèi)（寶鑒兵證奸對(duì)典象查）渡進(jìn)云行議評(píng)株價(jià)杰并含出噴具左鑒然證軋報(bào)麥告她，原預(yù)架期溜使圈用魂者護(hù)只勁能勸通傾過(guò)霸閱院讀制該針鑒名證沖報(bào)蜘告拼獲隸得女內(nèi)碎部移控婆制遺有等效抽性歡的氏信征息鏈（灑鑒繼證劣對(duì)談象唱信雖息助）療。溉這統(tǒng)種見(jiàn)業(yè)腹務(wù)譯屬惰于滋直削接剪報(bào)直告向業(yè)乎務(wù)齡。基陣于徹責(zé)揉任基方封認(rèn)法定止的奸業(yè)乳務(wù)隙和遙直突接紐奉報(bào)痛告死業(yè)壘務(wù)補(bǔ)區(qū)飄別查主軍要籠體事現(xiàn)旁如箱下駝四餡個(gè)磨方布面（鎮(zhèn)例改如僅：天預(yù)論測(cè)務(wù)性君財(cái)暗務(wù)戴信父息誰(shuí)審畫(huà)核溜業(yè)豎務(wù)慮與端I史T收系熄統(tǒng)摸鑒垮證層業(yè)弓務(wù)客）⒈攝預(yù)蹈期賓使溝用儉者加獲成取匠鑒饞證葛對(duì)藥象廁信層息駛的裁方略式葛不哲同憲。在毀基板于修責(zé)糞任歲方劈燕認(rèn)張定肌的轟業(yè)籍務(wù)爆中惹，惡預(yù)壩期舌使皮用嘆者可刺以浮直尚接尊獲鐮取們鑒迎證星對(duì)僚象撕信詳息葬，料而秘不四一巷定泛要鑒通堅(jiān)過(guò)株閱裁讀事鑒菌證蜻報(bào)衰告；士在僵直線接階報(bào)訊告言業(yè)摟務(wù)沸中晌，熟可擦能系不乏存臣在絞責(zé)貸任亮方單認(rèn)厲定特，督即座便尤存犯在輛也該無(wú)吵法純?yōu)楸A(yù)脖期驗(yàn)使耀用須者尋獲貼取驕，美預(yù)捐期凱使觸用媽者只矛能潤(rùn)通執(zhí)過(guò)徐閱諷讀目鑒陪證賴報(bào)麻告且獲蘇取沸鑒鼓證鼠對(duì)匪象暑信愛(ài)息。⒉忍注酸冊(cè)閘會(huì)乒計(jì)織師尸提鳳出禽結(jié)很論模的撓對(duì)死象促不良同習(xí)。在培基球于診責(zé)伯任形方旋認(rèn)合定欲的烈業(yè)遭務(wù)疤中盛，杜注巖冊(cè)誰(shuí)會(huì)連計(jì)命師提戒出釀結(jié)飯論純的挨對(duì)銀象諒可爪能鼠是網(wǎng)責(zé)牛任絲式方擾認(rèn)捆定唐，均也袍可期能側(cè)是防鑒殘證端對(duì)伙象；涌在踩直首接蹄報(bào)狂告彈業(yè)惹務(wù)夸中殼，區(qū)無(wú)乘論惡責(zé)鵲任蔑方再認(rèn)研定避是勿否歐存池在震、繭注向冊(cè)黑會(huì)搭計(jì)專師紗能妙否督獲萬(wàn)取姐該引認(rèn)碧定購(gòu)，壺注鞋冊(cè)再會(huì)釘計(jì)亂師恰在利鑒耽證它報(bào)關(guān)告葵中絲式都直舅接檔對(duì)嚴(yán)鑒按證給對(duì)曬象稠提狹出病結(jié)話論。⒊硬責(zé)做任則方勸的欄責(zé)盲任噴不級(jí)同淚。在墾基央于雞責(zé)陰任布方者認(rèn)偶定胸的蒸業(yè)桃務(wù)槽中胸，責(zé)捷任抓方媽?xiě)?yīng)打當(dāng)患對(duì)哭鑒邀證朱對(duì)戲象斜信鍵息控負(fù)光責(zé)重，精也公可兆能定對(duì)然鑒介證禮對(duì)鍬象鎖負(fù)有責(zé)；品在昆直逮接瀉報(bào)本告攻業(yè)么務(wù)敲中錢(qián)，艱無(wú)套論作注蓮冊(cè)怎會(huì)醒計(jì)責(zé)師捕是初否哨獲覆取同了液責(zé)攜任患方脂認(rèn)悅定宵，澆鑒沙證柴報(bào)湯告興中迎都臺(tái)不第體策現(xiàn)承責(zé)鎮(zhèn)任堆方些認(rèn)治定滲，責(zé)戴任規(guī)方征僅決需迎對(duì)噴鑒疑證蘭對(duì)描象莫負(fù)責(zé)。⒋褲鑒蝕證線報(bào)枕告柄的煩格訴式貨不南同碌。在弄基廚于祥責(zé)予任冶方?jīng)Q認(rèn)云定手的夾業(yè)設(shè)務(wù)被中傘，評(píng)鑒邊證薯報(bào)尚告陳通亡常仔提診供“責(zé)萬(wàn)任溉方擇認(rèn)稅定拉的澇相縮慧關(guān)鄰信材息”，少進(jìn)戒而糊說(shuō)姥明執(zhí)岸行另的鑒摟證駝程番序并址提麗出鑒喂證雨結(jié)纖論；泡在御直否接經(jīng)報(bào)洋告獵業(yè)恩務(wù)除中磚，延說(shuō)裕明“鑒嘉證襖對(duì)夏象”、執(zhí)隆行蛇的鑒振證非程托序并野提乘出鑒掀證渠結(jié)腸論。㈡維按“偵鑒拳證桐業(yè)嶼務(wù)位提辮供僵保扶證諒程走度療的斷差脾異申”，皺可糧分擦為單兩口類哲：位一蝦是誘合酸理刪保戒證焦的報(bào)鑒懷證島業(yè)黑務(wù)暈