財(cái)經(jīng)系會(huì)計(jì)教研室

審計(jì)學(xué)

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財(cái)經(jīng)系會(huì)計(jì)教研室姜靜青

教學(xué)計(jì)劃

課程簡介教學(xué)目標(biāo)課程結(jié)構(gòu)教材及參考資料成績與考試基本要求預(yù)修課程

審計(jì)學(xué)課程立足于注冊會(huì)計(jì)師審計(jì)，主要討論審計(jì)學(xué)的基本理論與實(shí)務(wù)，包括審計(jì)與注冊會(huì)計(jì)師職業(yè)、審計(jì)程序與技術(shù)、交易循環(huán)審計(jì)、其他類型的審計(jì)與鑒證業(yè)務(wù)等內(nèi)容。

課程簡介通住過凈本炕課挎程演的沙教對(duì)與獨(dú)學(xué)岡，當(dāng)要薪掌幫握竟審享計(jì)雙學(xué)念的鳴基貞本丙理鈴論喇與廢基唯本請(qǐng)方倦法幻玉，酬為綠從組事猶審覽計(jì)污理愿論弟研島究席和制實(shí)叛務(wù)垮工筐作貫打奮下算扎勝實(shí)器的維基永礎(chǔ)疼。教銀學(xué)夜目哪標(biāo)審趴計(jì)飾學(xué)是泉會(huì)氧計(jì)即學(xué)蛇專未業(yè)宣的味一迷門主迫要忍專拖業(yè)銷課自，從通摘常凝應(yīng)白在另學(xué)美習(xí)們了邊基晝礎(chǔ)齒會(huì)翁計(jì)哪、樣財(cái)艷務(wù)尸會(huì)泉計(jì)雅、退成疑本桶會(huì)勺計(jì)筒等金課胖程賓之涌后牙學(xué)胖習(xí)耕。預(yù)廈修激課俊程第態(tài)一幅篇哨審腎計(jì)明與畢注偽冊煉會(huì)壞計(jì)旺師盤職疤業(yè)第課二遣篇呼審味計(jì)袖程駕序肆與湯技腦術(shù)第也三谷篇幸交鑰易獨(dú)循第環(huán)魂審君計(jì)第掩四慰篇乒其奔他兔類古型顯的賭審英計(jì)萌與器鑒武證煮業(yè)廁務(wù)課秋程夫內(nèi)洗容寇與桿結(jié)虛構(gòu)1抗．主暫要旨教晶材：劉尾明棉輝良主駁編讓：惜《訪審裁計(jì)仰》貝，提東飯北勵(lì)財(cái)掙經(jīng)叔大齒學(xué)址出尸版沒社伍，負(fù)2史0摩0剪7傾年喇2浸月除第脂一李版污。2巨．參劉考?xì)q資無料問：孫獻(xiàn)坤喝、捉徐遺平毛主矩編轎：撞《畫審蜂計(jì)百習(xí)旗題掘與揭案殺例殖》轟，東穿北度財(cái)君經(jīng)憤大腸學(xué)躲出噸版承社款，幫2錄0西0賄7束年厘8旦月漂第祖1質(zhì)版注條冊厘會(huì)午計(jì)陸師衡考倡試洋指獄定排教啄材趨《臣審違計(jì)臟》教智材兵及魔參益考斯資毫料基燙本耳要脊求保喬證短出衰勤旱率籠，世不穩(wěn)無驕故餃曠卷課上羅課燭認(rèn)桿真削聽蟲講句，醬積勸極駁參隙加攤討縱論獨(dú)博立賴完捷成咳個(gè)議人味作詢業(yè)救；協(xié)頁作攜完幼成管小跳組要作該業(yè)誠溫實(shí)鏡、水嚴(yán)打謹(jǐn)瞇，考座試凡不班作嬌弊材。第脫一肅篇?jiǎng)?wù)審輩計(jì)怖與里注細(xì)冊激會(huì)永計(jì)專師高職匆業(yè)第佩一營章躍審魔計(jì)踐與詢鑒添證惱概拋論第原二能章釣注腿冊扁會(huì)撕計(jì)再師勒管墻理第霧三凳章喊注謹(jǐn)冊典會(huì)刑計(jì)弓師眾執(zhí)鉆業(yè)治準(zhǔn)弦則第副四質(zhì)章俯職違業(yè)筐責(zé)逢任庫與便法撞律液責(zé)化任第愈二非篇逼審風(fēng)計(jì)核程帆序他與拔技輩術(shù)第渴五褲章勉審幫計(jì)罩目峰標(biāo)糕與登審宮計(jì)焦過軋程第譜六拋章肯審寧計(jì)憶證逃據(jù)敵與橡審巡壽計(jì)歸工銀作壞底嶄稿第眼七陪章們計(jì)長劃貍審設(shè)計(jì)笨工井作第布八宜章包風(fēng)宅險(xiǎn)老評(píng)浪估第盆九是章業(yè)風(fēng)忽險(xiǎn)揉應(yīng)每對(duì)第餓十伸章臂審緩計(jì)獄抽渾樣無和微選線擇槐性醒測灣試咳方溪法第腦十依一庫章貍審裳計(jì)爆報(bào)瘦告第畝十透二族章構(gòu)信包息立技蜘術(shù)民與請(qǐng)審輕計(jì)第塔三流篇俗交后易臂循舌環(huán)鄰審至計(jì)第磁十否三約章肢銷昌售騾與諷收瞎款遵循芬環(huán)盯審崇計(jì)第刪十葡四惠章棗購奴貨屢與詢付識(shí)款葡循高環(huán)違審帥計(jì)第姐十碑五袍章禮生權(quán)產(chǎn)梯與挪服胡務(wù)例循系環(huán)骨審犬計(jì)第歡十唐六存章哪籌抹資尚與超投憲資慰循戶環(huán)晃審支計(jì)第必十齡七制章希貨察幣朵資漿金具審冠計(jì)第盈十倦八雨章洗特昆殊抬項(xiàng)質(zhì)目喂審雀計(jì)第錢十傘九乒章段終陸結(jié)果審掀計(jì)第奴四測篇估其席他趣類卡型分審喇計(jì)披與梨鑒刊證孟業(yè)興務(wù)第懶二非十筆章緩特隆殊肯審活計(jì)撫領(lǐng)錄域第艷二令十委一圣章漂財(cái)奧務(wù)燒報(bào)膀表水審抱閱崗、甲其占他鑒受證雁業(yè)私務(wù)勾和彈相魚關(guān)麗服轎務(wù)第他二辜十凍二劇章駝其扔他卡類藏型艷的持審厭計(jì)第也一沃章踏審粗計(jì)孔與寶鑒泛證窮概個(gè)論第葬一峽節(jié)繪審范計(jì)遠(yuǎn)與矩鑒塵證椅業(yè)張務(wù)鎖的版產(chǎn)隊(duì)生聾與鉗發(fā)桶展第估二保節(jié)叼審甲計(jì)喝的碎概收念葉與瘡種蕉類第息三視節(jié)欺鑒伴證始業(yè)政務(wù)挽的涼含克義期與怪類旅別第俘四仗節(jié)日審蛇計(jì)搭的新動(dòng)活因披與益社裂會(huì)陰角誤色第滿五猜節(jié)據(jù)審命計(jì)腐基診本員假迫設(shè)第溝一病節(jié)豪審?fù)胗?jì)劑與棍鑒拘證嫌業(yè)徑務(wù)等的謹(jǐn)產(chǎn)諷生越與動(dòng)發(fā)慶展本瓜節(jié)密主急要恰內(nèi)狠容：注飽冊隔會(huì)誤計(jì)冰師嶄審幼計(jì)觸的職產(chǎn)護(hù)生注姜冊治會(huì)臘計(jì)顯師威審饒計(jì)尤的劃發(fā)芳展鑒礙證萌業(yè)鋸務(wù)騎的戴產(chǎn)著生嗽與牌發(fā)部展中割國章注短冊功會(huì)版計(jì)啞師企審寇計(jì)擔(dān)與煙鑒厲證踩的棒發(fā)熱展第沾一介節(jié)廳審沖計(jì)陷與孩鑒歐證趴業(yè)舞務(wù)籍的侄產(chǎn)萍生貌與蒸發(fā)搖展—洗—悉注碌冊盒會(huì)寇計(jì)款師扒審笑計(jì)膊的等產(chǎn)置生可璃追漏溯臂到滑1鞋6友世貼紀(jì)拉的襲意忘大棒利瞇,成合馳伙權(quán)企澡業(yè)商出明現(xiàn)矛以館后西。英檔國駝工婦業(yè)礦革叛命捐以惠后霉，留股截份揪公弊司薦出虜現(xiàn)圓。鑼出窩現(xiàn)勻了故第斤一嬸份妹“頁會(huì)抬計(jì)患師嫌查切賬關(guān)報(bào)膊告友”活，衣英針國餅公輪司渠法徐確橡立臟了汁會(huì)舌計(jì)扎師靈的可法留律促地牙位藏（房誠1節(jié)8挪4洞4只《議公籃司伍法尾》督、狼1借8突6啊2木《罷公舍司逐法諒》腐）丈。1滔8系5打3鏟年滋愛談丁驢堡語會(huì)妖計(jì)救師傘協(xié)貞會(huì)妖的穗成野立。萌幻玉芽奶時(shí)申期誕掌生捕與頃確心立職監(jiān)業(yè)瘡的膏形迫成引躺例驅(qū)：距審?fù)擞?jì)勁的只目幕的睡究蜓竟程是句什惱么名嗎樂？審圖計(jì)啦目將標(biāo)瞇是任審究計(jì)毒活滅動(dòng)待應(yīng)疫達(dá)維到吉的甜境練地痕或絕標(biāo)崇準(zhǔn)橋，它正引碗導(dǎo)收著謠審仔計(jì)央工騎作小的壁走膏向披。本審膏計(jì)扣目憑標(biāo)柿的答確戒立泊，既補(bǔ)受班制啟于去審矮計(jì)春本貌身縫的惠職鋪能開，粥又勁取烈決捕于指社薪會(huì)經(jīng)忙濟(jì)衫環(huán)僚境鮮。班它似會(huì)憑隨今著潔社峽會(huì)波經(jīng)玻濟(jì)譯環(huán)拒境繼的湯變旦化而您變事化斜。第唱一大節(jié)觸審糖計(jì)凳與修鑒遵證判業(yè)行務(wù)遭的膨產(chǎn)東生亭與悼發(fā)估展—橫—非注還冊刺會(huì)騰計(jì)慣師丑審繞計(jì)喘的嫩發(fā)虹展按腸審類計(jì)批對(duì)賺象掛劃社分誓的努發(fā)仗展猛階南段會(huì)瘋計(jì)波賬孔目浩審叉計(jì)扎階知段資東產(chǎn)脖負(fù)鈔債錯(cuò)表逢審朗計(jì)說階饅段財(cái)捎務(wù)肌報(bào)踐表術(shù)審唐計(jì)嗓階殼段按是審他計(jì)紀(jì)模遙式歇?jiǎng)澷?zèng)分聚的杜發(fā)最展貪階伍段賬江項(xiàng)體導(dǎo)撞向羅審牧計(jì)內(nèi)妹控聯(lián)導(dǎo)女向?qū)訉弰P計(jì)風(fēng)抓險(xiǎn)篩導(dǎo)客向遲審豬計(jì)1綠8袋4妥4達(dá)年源以爆前薄的惹注懂冊踩會(huì)感計(jì)違師梳審也計(jì)經(jīng)醒濟(jì)真背嚷景合分術(shù)析審矩計(jì)霜目策標(biāo)貧定蠟位主筒要撿運(yùn)捉用辟的姓審鎖計(jì)故方存法南造海蜻公央司儉破唐產(chǎn)逐案謝被饅認(rèn)削為始是鹽近卸代斷注陪冊禁會(huì)榴計(jì)甲師服審恐計(jì)盼的至開墾端發(fā)總現(xiàn)疏可揪能倦存喚在逮的示人屯員套舞愧弊蛾，奴檢侍查拼受閃托楚經(jīng)枝營纏人留員省的拒誠駕實(shí)剝性經(jīng)主濟(jì)亦交危易作和粘會(huì)牌計(jì)題分邁錄忘進(jìn)董行丸詳標(biāo)細(xì)尺的鐘檢蓮查1濟(jì)8興4炭4筍年裂至數(shù)2煩0羊世肝紀(jì)緒2世0臣年謀代糕初匹的呢注振冊占會(huì)思計(jì)霸師母審餓計(jì)經(jīng)固濟(jì)扛背溪景籍分主析審勵(lì)計(jì)催目利標(biāo)浴定綢位審據(jù)計(jì)松方僻法妨的下變惡化英捕國駱1兔9膚0慚0脊年食頒厘布潛的墊《燈公筒司炕法拖》原是犁法秘定喘審雞計(jì)耕起青源替，星同京期液債聽權(quán)惱人溫成彼為迎審假計(jì)掙主瞇要脂需撇求桿方資述產(chǎn)癢負(fù)肅債羞表獸審促計(jì)雁的煮目捆的思是雁確暖定永公劣司飽的藍(lán)資型產(chǎn)晃負(fù)惑債頸表或是宗否酸正抓確善地周描器繪皂出膚公汽司咐的智償?shù)芨妒軕至σ圆采賯償?shù)密重苦要芝的塘?xí)⒂?jì)秒賬哲目驗(yàn)進(jìn)痛行薦集尸中僅、土徹浙底塔的洋審獻(xiàn)查塵為賣基縱礎(chǔ)伴，善不賠需借要隙對(duì)維全瞇部園的衡經(jīng)漲濟(jì)喬業(yè)駁務(wù)稠進(jìn)返行超檢如查2紙0疤世清紀(jì)語2鳥0告年席代禍至徹6持0褲年陪代寄的隸審閉計(jì)經(jīng)遭濟(jì)悄背聰景腿分尿析審扔計(jì)貌目義標(biāo)案的怕定適位審慈計(jì)認(rèn)技眨術(shù)象方醒法卸的違發(fā)幣展所僑有奴權(quán)癥與傘管醬理影權(quán)椒的肆徹倦底沈分懷離政滋府河加氧大敬了醋對(duì)引會(huì)況計(jì)姜信翠息濕市驕場申管濁制轉(zhuǎn)揮向廣為胞評(píng)板估專公拋司池財(cái)困務(wù)鹽報(bào)革表尸所纏表爸達(dá)貫信駱息賊的烘公燙允標(biāo)性審幸計(jì)席抽閃樣調(diào)技衡術(shù)裹的洞發(fā)慮展外菌部蝴審現(xiàn)計(jì)紡證喘據(jù)俱不貧斷民受報(bào)到淘重龍視損德益杏表宿審掀計(jì)不成張為僻了戀注絹冊棕會(huì)固計(jì)冰師武審帆計(jì)鑰的迅重玩心2福0顛世繞紀(jì)尸6虎0秒年揪代某以加后飼的有審楊計(jì)經(jīng)夠濟(jì)缺背盤景吼分潮析審麗計(jì)閉目蠅標(biāo)結(jié)的賭重?cái)y新躬定疫位審注計(jì)懶技拋術(shù)逆的為發(fā)描展對(duì)遠(yuǎn)審醒計(jì)訓(xùn)目儀標(biāo)喉的識(shí)影肥響舞野弊止案驚件壯的糕頻域發(fā)史引浩發(fā)杠輿綢論象的伯強(qiáng)被烈蜘不雀滿保兄護(hù)相消踐費(fèi)芒者瀉觀停念剖的伏盛例行扁對(duì)郊審族計(jì)愿目諷標(biāo)秋定登位失的乓影志響政辰府脆加儉大右了宿監(jiān)綿管億注嗚冊遲會(huì)繳計(jì)憑師肌審拴計(jì)賤服燭務(wù)斧的偷力桃度從唯S亦A租S陰N博o素.尾5跑3像到帥S德A沃S竊N比o闖.物8萬2責(zé)再艱到粉S嫌A遵S舒N惜o過.列9匯9定漿位砍于包合守理省地紐奉揭被示亡重爆大盛舞惠弊檔差如錯(cuò)歲與揚(yáng)驗(yàn)鉆證助財(cái)浸務(wù)應(yīng)報(bào)凝表腿公駝允哀性霸并轟重建沸立怖在摘內(nèi)偽部增控召制漁評(píng)宵估磚基傾礎(chǔ)閑上祥的綿審等計(jì)公模照式分書析隨性攪審諒計(jì)云方雪法饑大此量豈運(yùn)貸用第射一濾節(jié)完審股計(jì)猴與朽鑒爸證芬業(yè)接務(wù)鉛的摩產(chǎn)鼓生摔與離發(fā)階展—遺—短鑒寇證抱業(yè)委務(wù)腥的帽產(chǎn)拆生煤與獄發(fā)砍展鑒衰證甲業(yè)預(yù)務(wù)使的萌含太義職孕業(yè)鴿組榜織唉研按究投與控開盒發(fā)森鑒介證短業(yè)醉務(wù)供的譜努艇力美期國驚注塘冊安會(huì)蓬計(jì)糟師料協(xié)障會(huì)激（練A拾I灘C修P望A護(hù)）加撤拿捆大辨特爸許李會(huì)科計(jì)概師逐協(xié)輸會(huì)界（熟C榮I騾C猜A達(dá)）澳板大繳利禾亞輛注晚冊界會(huì)壘計(jì)液師運(yùn)協(xié)特會(huì)傲（孔A兇S圓C莫P度A敘）憑和腿澳隸大篩利鄭亞牧特裂許足會(huì)倍計(jì)副師滴協(xié)佳會(huì)診（析I纖C釘A柳A跑）國姓際玻會(huì)敗計(jì)衛(wèi)師攏聯(lián)敞合成會(huì)碑（朋I候F帥A屢C燃）第業(yè)一碼節(jié)遭審?fù)陀?jì)俘與我鑒冶證師業(yè)證務(wù)競的惕產(chǎn)燥生證與婦發(fā)趁展—很—示中懂國釣注意冊婆會(huì)咸計(jì)稅師柳審聾計(jì)開與隱鑒剃證京的改發(fā)酒展恢挽復(fù)塔發(fā)定展周階近段以艘1義9才8且0乏年明財(cái)嗚政應(yīng)部擁發(fā)貿(mào)布東《孫關(guān)架于艦成勤立茄會(huì)西計(jì)舉顧中問堅(jiān)處善的壩暫翼行康規(guī)潛定等》拋為選標(biāo)貿(mào)志德。規(guī)還范侮發(fā)居展那階劈燕段以殺1挖9盒9竟4留年瞇《糊中供華醉人捧民感共貌和且國炭注耳冊撈會(huì)假計(jì)章師屆法橡》琴的芬頒恭布最和疼實(shí)昏施炸為鳥標(biāo)憐志截對(duì)止風(fēng)2蝴0扶0娛5話年駝底活，萍會(huì)門計(jì)屑師堆事脊務(wù)隆所撲5蘿3駐5差0守余茫家節(jié)C護(hù)P員A攻6過.厘9亞萬脾人讓、膊非嘩執(zhí)損業(yè)育會(huì)肌員具7牽萬吃人第投二優(yōu)節(jié)熊審專計(jì)碎的近概婚念格與辨種棄類本萍節(jié)楊主兔要船內(nèi)問容皺：審妖計(jì)忙的撒概端念審殊計(jì)者的爺種奧類審認(rèn)計(jì)顆人燦員井的禽種讀類第頸二戰(zhàn)節(jié)矮審床計(jì)肚的庸概產(chǎn)念堪與腫種戰(zhàn)類—艦—表審杯計(jì)喜的吹概舅念審傭計(jì)私是賊一蓋個(gè)熄客崇觀工地獲菊取和犧評(píng)腸價(jià)紋與遼經(jīng)柿濟(jì)壘活較動(dòng)炭和購經(jīng)以濟(jì)象事互項(xiàng)驢的冰認(rèn)飼定縮慧有自關(guān)裂的證象據(jù)，局以確豪認(rèn)這慘些焦認(rèn)思定牧與津既湊定東標(biāo)家準(zhǔn)壟之蓄間針的秧符叉合青程序度蕉，亂并井把秧審繳計(jì)結(jié)狹果傳沈達(dá)圣給雅有學(xué)利魯害辜關(guān)朽系支的覽用福戶遷的磚系喊統(tǒng)秘過纖程規(guī)。區(qū)統(tǒng)別寄舊溫概粥念宏原淹《順獨(dú)鈔立哥審?fù)扔?jì)叉準(zhǔn)勁則燒》理佛解群審爐計(jì)攪概播念俘的經(jīng)關(guān)宗鍵浪詞經(jīng)極濟(jì)垮活杜動(dòng)寺和茫經(jīng)筐濟(jì)渾事討項(xiàng)耗的誘認(rèn)漂定客積觀闊地貍獲蜓取艦和遺評(píng)當(dāng)價(jià)旨證槍據(jù)系緞統(tǒng)怎的杜過杏程與裹既漁定現(xiàn)標(biāo)瞞準(zhǔn)何相軋符架合溝的雙程趁度審猾計(jì)攀結(jié)拍果有伍利枕害越關(guān)獲系歲的狂用雁戶政駐府申審辰計(jì)內(nèi)鈔部仆審衣計(jì)注鍋冊趕會(huì)樸計(jì)藍(lán)師膝審訂計(jì)立柄法鴨模買式司工法件模謙式行目政章模允式獨(dú)茄立夸模末式審計(jì)的分類按審計(jì)目的分類按審計(jì)主體分類按法律義務(wù)分類自賺愿輔審懲計(jì)法竹定施審殘計(jì)財(cái)務(wù)報(bào)表審計(jì)合規(guī)審計(jì)經(jīng)營審計(jì)第桃二然節(jié)嶄審異計(jì)職的振概確念贏與建種拴類菊—鞭—程審咐計(jì)幻玉的驚種龜類審紙計(jì)政發(fā)體展鉗歷撞史研—潔—海政誼府爸審傭計(jì)周屯王天地春夏秋冬小宰大府司會(huì)宰夫春秋：審計(jì)監(jiān)督制度—上計(jì)宋朝：審計(jì)院北洋政府：中央審計(jì)處新中國：82審計(jì)法/83年審計(jì)署政涂府爭審?qiáng)^計(jì)立膊法義模誦式司菌法敲模根式行地政新模述式獨(dú)遭立白模誘式政府審計(jì)隸屬國家立法機(jī)構(gòu)將審查結(jié)果報(bào)告立法機(jī)構(gòu)英美等國采用政府審計(jì)具有司法權(quán)，政府審計(jì)不僅有審查權(quán)，還有裁決的權(quán)力法國等采用政府審計(jì)是國家行政部門的一個(gè)組成部分，對(duì)國家行政機(jī)構(gòu)負(fù)責(zé)東歐、北歐等采用獨(dú)立性比其他三種相對(duì)要弱政府審計(jì)獨(dú)立于立法、司法和行政三權(quán)之外，只對(duì)法律負(fù)責(zé)審斗計(jì)咬發(fā)潑展陰歷唉史浴—狠—揭內(nèi)嬸部歐審蟻計(jì)現(xiàn)磁代摟內(nèi)遼部暢審閑計(jì)貍職最業(yè)竄出鼓現(xiàn)1鑄9獸4雜1V礎(chǔ)·壤布燭克辮林收（現(xiàn)V甩i鵝c伯t盡o尾r籮B榴r鳴i席n抽k擺）捐出賢版江了建第柄一毒部努系秩統(tǒng)奴論趁述奶內(nèi)碗部餐審浪計(jì)急的逆專偶著覺《丸內(nèi)加部屠審噸計(jì)善學(xué)耕》J越·采B傷·灶瑟獲斯畜頓需（賄J償o學(xué)h認(rèn)n教·孤B甚·籮T貸h猴u霉r格s毀t肝o祖n恐）芳領(lǐng)判導(dǎo)愿下象，述2啦4息名草內(nèi)數(shù)部定審色計(jì)城師笛在眾美步國仍成軍立抬了掠內(nèi)叮部肺審喉計(jì)恭協(xié)癥會(huì)內(nèi)智部億審悼計(jì)叫的拆組踏織曬形彈式由遲公叢司叔董洪事托會(huì)箏或喇其響下搜屬敬審府計(jì)韻委進(jìn)員盆會(huì)凱領(lǐng)洋導(dǎo)由姥公戲司塵總喝經(jīng)狀理竄直夠接濫領(lǐng)嘩導(dǎo)漁下緒，殺各凍職劣能刑部駛門樓之莖上由僅財(cái)送務(wù)壺部梨門白的塑主趁計(jì)晝長膽領(lǐng)余導(dǎo)上償述尖三幸種柱的膠獨(dú)卵立回性襖逐乖漸圖地露降護(hù)低爹。審鵝計(jì)龍委增員使會(huì)逮制拴度瓜/照獨(dú)鐮立罰董躺事表羽1膠-寨1審計(jì)類型區(qū)別獨(dú)立審計(jì)政府審計(jì)內(nèi)部審計(jì)獨(dú)立性較強(qiáng)較強(qiáng)較弱依據(jù)標(biāo)準(zhǔn)《中華人民共和國注冊會(huì)計(jì)師法》審計(jì)準(zhǔn)則《中華人民共和國審計(jì)法》國家審計(jì)準(zhǔn)則《內(nèi)部審計(jì)準(zhǔn)則》審計(jì)目標(biāo)會(huì)計(jì)報(bào)表合法性公允性財(cái)政（財(cái)務(wù)）收支的真實(shí)性、合法性、效益組織內(nèi)部經(jīng)營活動(dòng)及內(nèi)部控制的適當(dāng)合法有效性是否受托是否否三浮類酒審是計(jì)北方胖法場手養(yǎng)段犁的狹相婚通占性饞舉音例合日理便性猛測溪試政芒府帽審隸計(jì)島—昨—悄長悄江烈堤融防千隱剃蔽源工淘程港括監(jiān)位部過門堪運(yùn)挺輸膠記應(yīng)錄刷（惱噸形位困次勸數(shù)缸工歡程土量鐘）氣筑象服日猴志補(bǔ)與巡壽投凝石挎記陶錄獨(dú)堆立懂審蠢計(jì)綿—納—艙虛連報(bào)扁收適入設(shè)介備隱數(shù)旱、負(fù)設(shè)榆計(jì)書生知產(chǎn)張能兩力劫與輪年厭產(chǎn)話量裝銷灑量第萬二節(jié)節(jié)榮審僑計(jì)炭的亞概鳥念蜂與畢種音類—窗—節(jié)審奏計(jì)蹦的坑種你類按躬審弊計(jì)寒目霞的晶和切內(nèi)醒容休的朋分疾類財(cái)爸務(wù)沸報(bào)圍表溉審贈(zèng)計(jì)合哲規(guī)愿審貼計(jì)經(jīng)松營芹審燃計(jì)第拐二澤節(jié)逆審丘計(jì)瞇的撿概屆念碧與左種罩類—吃—隸審拆計(jì)軋的蕉種僑類財(cái)秧務(wù)然報(bào)愧表陽審父計(jì)會(huì)慣計(jì)班報(bào)絨表喬審閃計(jì)游的考主勝體看注屆冊令會(huì)闖計(jì)行師審勾計(jì)封的膀依缺據(jù)雨有銷關(guān)推法哈規(guī)駱和秋會(huì)拖計(jì)齒準(zhǔn)摟則審咱計(jì)魄的屯客僅體渠財(cái)束務(wù)臂報(bào)踩表邊和揮相雨關(guān)鏡信欠息審爪計(jì)掠目辭的憤查隸明淹財(cái)縫務(wù)啄報(bào)你表聞是羊否規(guī)符雹合既攜定繩標(biāo)壓準(zhǔn)審福計(jì)穩(wěn)報(bào)許告悶對(duì)側(cè)外趟發(fā)餅布第宴二欺節(jié)私審拉計(jì)撥的娃概粘念宿與糟種怖類—政—符審屬計(jì)炸的瓦種將類合姜規(guī)猴審?fù)?jì)以弦確臟定管被叼審煌計(jì)掘單簽位灣財(cái)痰務(wù)花活蹤蝶動(dòng)數(shù)是熟否高符椒合咱有姥關(guān)第法煎律羊、督法理規(guī)微、撫規(guī)礙章丈制劃度濱、毫合膛同亞和迎有摧關(guān)默控千制牽標(biāo)海準(zhǔn)趁為惕目蔽的由撓審怖計(jì)香機(jī)秋關(guān)佛或盒其腐委陡托攜的釣審攀計(jì)暫組毯織碗或錫人縮慧員底實(shí)更施審麗計(jì)出依值據(jù)拒是忙相在關(guān)斗的緒法翼律志、斤法笛規(guī)賀、饑規(guī)偷章洗制況度穗、研合福約蒜等審講計(jì)演報(bào)著告折的獨(dú)使慎用基范見圍艘有測限第冤二殖節(jié)塵審客計(jì)燃的帝概勤念爪與哭種莖類—惕—毫審孔計(jì)盯的突種府類經(jīng)襪營床審壺計(jì)以洋評(píng)押價(jià)傾經(jīng)臉營坊業(yè)金績杜、廚尋蛛找喉改勸善精途持徑券并初提誘出登建暈議利為易目扒的注鑼冊口會(huì)昏計(jì)巖師樸、攪政處府顏審點(diǎn)計(jì)例人楊員蜜和跨內(nèi)信部董審糠計(jì)醉人究員誤都顫可離以背成冤為攔審砌計(jì)卵主當(dāng)體沒塌有狼固復(fù)定亞的妥審臟計(jì)胡依促據(jù)屑，追建茅立真評(píng)背價(jià)福標(biāo)銷準(zhǔn)則是智審才計(jì)宗工杯作馬內(nèi)街容洪的翁一鐵部沈分審感計(jì)庭報(bào)凝告喘往減往盲僅摩限歌于報(bào)委還托蛾人依使戚用第蛇二順節(jié)千審賤計(jì)興的抗概循念賭與既種筐類—統(tǒng)—邁審懶計(jì)返人秋員蔬的滲種見類注覺冊飯會(huì)宇計(jì)摘師政艦府號(hào)審惰計(jì)恨人尺員內(nèi)華部寨審沙計(jì)堪人茫員第評(píng)三律節(jié)厭鑒胡證皆業(yè)釣務(wù)棕的汗含梁義跨與經(jīng)類方別本使節(jié)側(cè)主閥要屯內(nèi)卸容堡：鑒形證涉業(yè)病務(wù)秒的誕定菊義鑒丑證飾對(duì)亡象碑與吼鑒景證構(gòu)對(duì)撫象向信撥息鑒塊證孟業(yè)爬務(wù)匠的叔類僑別鑒禿證垂服孔務(wù)泄與質(zhì)相跪關(guān)玻服饅務(wù)標(biāo)的伶區(qū)猶別第把三踩節(jié)奶鑒教證射業(yè)撓務(wù)偏的副含表義交與恰類屬別—怪—本鑒切證村業(yè)鵲務(wù)址的嘴定奮義鑒艦證趕業(yè)瓜務(wù)懲是逮指早注外冊彎會(huì)但計(jì)濫師尼對(duì)膽鑒筆證掘?qū)ωi象芳信眉息舉提頂出執(zhí)結(jié)岸論穗，體以鄰增慎強(qiáng)淡除涉責(zé)擇任莖方親之挽外風(fēng)的涉預(yù)狀期兩使部用錘者差對(duì)焦鑒食證散對(duì)攏象歲信便息拜信蜂任盞程此度泛的烤業(yè)和務(wù)尿。要費(fèi)點(diǎn)晶：用樣戶欠是唯“威預(yù)涌期攜使屠用泛者屆”目殃的咽保百證蜓或葡提尸高移鑒辯證升對(duì)這象高信腔息鞏的做質(zhì)泰量強(qiáng)辯調(diào)類獨(dú)訂立衡性卵和啦專疑業(yè)續(xù)性要溪提秋供經(jīng)鑒儲(chǔ)證拖結(jié)脾論第淹三址節(jié)庸鑒垃證帝業(yè)凱務(wù)綠的拜含刊義枯與重類偉別—傷—緣瑞鑒或證坊對(duì)辣象倦與繼鑒詞證丑對(duì)斧象西信冤息鑒巷證搞對(duì)鉗象技和裂鑒溜證喚對(duì)乒象瘦信除息壓的馳含無義鑒美證差對(duì)要象室是暢指搭注標(biāo)冊喊會(huì)果計(jì)疾師稼將駐運(yùn)蛛用銹一司定級(jí)標(biāo)雖準(zhǔn)匆對(duì)焦其勒進(jìn)純行務(wù)評(píng)俱價(jià)循的襖事虎物體，童而霧鑒顆證局對(duì)搖象留信她息爭是舍鑒秋證泛對(duì)刺象漁的綢載奮體泄或肯表姑現(xiàn)筐形懼式恒。鑒回證滾對(duì)看象年和踏鑒磨證查對(duì)裁象杰信減息漿的助表役現(xiàn)法形雁式會(huì)傅計(jì)圾報(bào)塘表經(jīng)太營膜狀某況經(jīng)辰營詞成戶果現(xiàn)醉金薄流腿量第吳三跨節(jié)牲鑒魚證諸業(yè)六務(wù)沫的夫含洞義起與萬類蜓別—席—挺鑒純證曲業(yè)禽務(wù)認(rèn)的衣類古別基浸于洪責(zé)知任零方撐認(rèn)掌定凈的餅業(yè)境務(wù)經(jīng)和倚直疑接額報(bào)糧告過業(yè)桶務(wù)基系于跨責(zé)你任辜方姻認(rèn)坦定舅的扣業(yè)驗(yàn)務(wù)直懶接新報(bào)鋼告缺業(yè)壇務(wù)合沾理雀保顏?zhàn)C榜的甜鑒斜證滅業(yè)海務(wù)揉和雅有這限歉保毀證菌的奇鑒醫(yī)證秧業(yè)喇務(wù)合縣理崇保傅證膜的深鑒潤證服業(yè)捐務(wù)有夫限應(yīng)保家證疤的忙鑒江證煎業(yè)泥務(wù)二酒者味的神區(qū)積別審殼計(jì)貫、伍審潑閱絡(luò)和嘗其怎他向鑒南證漏業(yè)險(xiǎn)務(wù)歷挺史豎財(cái)議務(wù)飲信粥息嚴(yán)審嶄計(jì)歷忙史瘡財(cái)哄務(wù)惰信蛾息百審仙閱其瞇他爆鑒簽證粥業(yè)幻玉務(wù)不扮同蜂保額證臟程克度當(dāng)?shù)牡皥?bào)友告保局證展程潑度業(yè)酸務(wù)霜類察型積輛極剛保接證消延極娃保堵證無添保附證審續(xù)計(jì)審嶺閱代群編珠報(bào)裕表審淚計(jì)貪報(bào)戲告校與覺財(cái)香務(wù)副報(bào)挖表稅的喇關(guān)呢系合煎理棍保叨證有多限偏保誤證第濟(jì)三能節(jié)燒鑒黨證落業(yè)宜務(wù)傷的雨含廁義鋼與黑類狂別—商—賀鑒嗎證削業(yè)堆務(wù)吧與瀉相喇關(guān)砍服杜務(wù)羅的渾區(qū)告別相泰關(guān)虛服胃務(wù)峰的鮮含涌義蛛及敬種扯類相手關(guān)貿(mào)服吹務(wù)午與糧鑒絕證濃業(yè)舌務(wù)館的籮區(qū)垃別第鏟四膜節(jié)緞審蜻計(jì)幼的捕動(dòng)林因城與令社捷會(huì)健角慎色—辛—審鬼計(jì)喪的揚(yáng)動(dòng)嘩因概妻括箱起膠來扮講般，起審遣計(jì)睡是紙為衰適歉應(yīng)魂社鳳會(huì)月經(jīng)嚷濟(jì)述發(fā)呢展秤的斜需寬求掉而定產(chǎn)折生鬧和膚發(fā)者展腦的遭。權(quán)墨力墨的奪分嗓散客宗觀北條座件它的吼約鄰束復(fù)妻雜閉技捎術(shù)闊的沃約趨兆利宣動(dòng)塌機(jī)調(diào)唉和毫矛尤盾武的茄需殼求降司低旱風(fēng)隆險(xiǎn)冷的綁需餐要決今定因掩素第際四堤節(jié)寸審柄計(jì)央的粘動(dòng)允因乏與婚社碼會(huì)快角給色—葵—審催計(jì)魔人先員蒸的誼社谷會(huì)襪角宅色審厚計(jì)雷人氏員害角理色將定北位恥的共歷職史脅演懼變戒及啟評(píng)乳介警西犬看退門站人經(jīng)戀濟(jì)任警青察其惑他信告息釋風(fēng)賊險(xiǎn)咐的皂含磚義關(guān)及的導(dǎo)麥因?qū)彯呌?jì)阻人望員冊的釋現(xiàn)進(jìn)實(shí)茅定蜘位信喂息訓(xùn)風(fēng)繩險(xiǎn)減分完攤緣瑞者信詠息傘風(fēng)睬險(xiǎn)懼降跨低誤者為杰什陰么鏡出敗現(xiàn)派審昌計(jì)會(huì)計(jì)報(bào)表所有者經(jīng)營者財(cái)產(chǎn)審計(jì)審計(jì)人員審計(jì)報(bào)告當(dāng)孟所攀有譜者射無鍛法驕親韻自渾來伴查勿核乎時(shí)病，羨必駝然利需填要央有壓一勤個(gè)墾具寸有猾獨(dú)等立頭性郊（瞎主支要厚指期獨(dú)攔立株于別受絡(luò)托嗎者漲）猛的非第刊三潑方脊來電實(shí)饞施刪審純核驗(yàn)，籠證白實(shí)們受則托匪方倍所儀提羅供禽財(cái)罰務(wù)黨報(bào)妄表慨的芹可額信洋程貫度頸。這坑個(gè)案活逗動(dòng)仍過樹程健就掠是因?qū)弻幱?jì)第海五扒節(jié)定審瓜計(jì)天基濟(jì)本她假腔設(shè)本倚節(jié)訴主較要吉內(nèi)殖容晨：審賴計(jì)余基逼本萄假美設(shè)儀的民含額義我殼國地審續(xù)計(jì)損基飄本爐假攔設(shè)挺體筑系第券五叔節(jié)百審趴計(jì)遭基企本錫假抱設(shè)—杜—址審舍計(jì)招基養(yǎng)本寶假滔設(shè)紙的岡含考義審姿計(jì)襲基健本晝假腔設(shè)朵是成指對(duì)廉審慚計(jì)隨領(lǐng)舍域我中冶存分在欲的我尚肯未旋確區(qū)知枝或揪無法襯論醫(yī)證援的續(xù)事者物刮按肝照葡客墊觀錦事炕物治的和發(fā)建展撫規(guī)劫律所慣做立的匪合離乎重邏淡輯馳的被推牧理站或半判添斷歌。督包疫括加無須脊證床明領(lǐng)的哭公之理秩和脫有膠待核于戴繼蠟續(xù)巡壽證奪明走的騰命醒題訊。第爺五塊節(jié)小審昆計(jì)腿基悉本醉假專設(shè)—拆—罩我瓦國獎(jiǎng)審系計(jì)詠基致本挪假彩設(shè)鉤的逮內(nèi)閑容信陡息渠不栗對(duì)腸稱恐假疏設(shè)信括息洽不焰確蠶定破假竭設(shè)信莊息清可眾驗(yàn)門證妥假瞞設(shè)信燃息菠重女要翁性囑假鋒設(shè)審墨計(jì)劇主圓體猶獨(dú)沖立莫性困假積設(shè)審搶計(jì)腐主渡體運(yùn)勝瞇任耀性問假譜設(shè)審暖計(jì)凝主只體軋理研性制假魔設(shè)內(nèi)扒部談控油制矩相貴關(guān)鉛性獅假每設(shè)風(fēng)并險(xiǎn)黨可疾控拴性磨假呈設(shè)認(rèn)賄同殃一槽貫?zāi)嵝圆杓偈淘O(shè)證錦據(jù)石力趨差倉別保假刮設(shè)標(biāo)帆準(zhǔn)調(diào)適良當(dāng)聞性館假蘆設(shè)第循二飲章爽注拾冊司會(huì)鳥計(jì)杰師革管五理第英一持節(jié)螺注風(fēng)冊鏈會(huì)鴉計(jì)付師第啄二纏節(jié)字會(huì)俊計(jì)渣師消事霞務(wù)談所第精三色節(jié)估注矩冊研會(huì)楊計(jì)曾師肯協(xié)社會(huì)第初四趙節(jié)扒注綿冊繞會(huì)鎖計(jì)飛師榨的閥行陜業(yè)斥管揭理注涉：崖本江章齡內(nèi)右容箱以欠自府學(xué)豎為島主穿。第曠一島節(jié)濃注未冊晉會(huì)趟計(jì)蔬師本妨節(jié)竄主旅要逆內(nèi)娃容即：注蹤蝶冊君會(huì)割計(jì)詠師握考染試吳與蝴注喉冊太制棍度注良冊傷會(huì)搬計(jì)習(xí)師懇業(yè)箏務(wù)扣范斬圍注更冊馳會(huì)的計(jì)增師擠職郊業(yè)洪后盡續(xù)頭教負(fù)育第襖二注節(jié)興會(huì)償計(jì)鑼師以事瞞務(wù)罵所本站節(jié)吊主權(quán)要跪內(nèi)嶺容：會(huì)皆計(jì)漫師催事厚務(wù)決所叼的柏設(shè)會(huì)立哲與滋審窮批會(huì)鋸計(jì)碎師巨事絹務(wù)惱所旗的襖組懂織虛結(jié)何構(gòu)會(huì)酒計(jì)舟師譯事森務(wù)秘所禮的煩設(shè)勉立清登捐記會(huì)詢計(jì)膠師旬事器務(wù)啞所蘇的垂業(yè)邊務(wù)就承毀接F腿o南r倆m閥s眼o潑f拐B臂u勢s陣i趴n蝦e派s免s奮O裹r駝g范a酬n每i細(xì)z硬a發(fā)t填i欣o瞞n眼sS懼o懸l散e頌P恨r(nóng)美o曠p需r熱i萌e捕t刊o窩r運(yùn)s兔h帽i多pP和a紹r倒t甲n撿e飼r(shí)撤s爐h違i蟲pC赤o頁r湖p凈o滑r倘a臣t語i曉o魂n會(huì)計(jì)師事務(wù)所的組織形式設(shè)立人數(shù)責(zé)任優(yōu)點(diǎn)缺點(diǎn)獨(dú)資一人無限容易設(shè)立、執(zhí)業(yè)靈活無力承擔(dān)大項(xiàng)目、缺后勁普通合伙兩人或以上無限連帶規(guī)模大、抗風(fēng)險(xiǎn)漫長發(fā)展、合伙人執(zhí)業(yè)風(fēng)險(xiǎn)股份有限公司兩人或以上有限聚集、規(guī)模弱化個(gè)人責(zé)任有限合伙兩人或以上有限無限融合優(yōu)點(diǎn)第勒三它節(jié)嘗注峽冊柱會(huì)嗓計(jì)新師短協(xié)健會(huì)本申節(jié)框主商要襖內(nèi)篇容：中撲國鈔注圍冊貪會(huì)投計(jì)值師型協(xié)法會(huì)潑的測職次責(zé)中監(jiān)國器注鈔冊閱會(huì)溪計(jì)郵師伏協(xié)羨會(huì)殊會(huì)枕員協(xié)牙會(huì)恥權(quán)免力闊機(jī)程構(gòu)蘆和絮常霜設(shè)攻辦愧事練機(jī)蜘構(gòu)地哨區(qū)鋒注旬冊脅會(huì)訊計(jì)睛師誰協(xié)簡會(huì)外刷國鞭會(huì)旱計(jì)減師煉職拴業(yè)龍組換織肥和佩國刊際盯會(huì)旨計(jì)秧職比業(yè)伸組津織落簡淺介第沿四勿節(jié)坐注爺冊瘡會(huì)泰計(jì)滅師茄的栽行創(chuàng)業(yè)蝕管小理本羽節(jié)器主聯(lián)要蕩內(nèi)綿容鉛：注灰冊寒會(huì)吃計(jì)棒師偷行拴業(yè)紹管主理蛙概擴(kuò)述外呢國丹注箏冊需會(huì)捉計(jì)綿師公的勁行叨業(yè)尿管偵理中蘇國映注鉤冊攝會(huì)冒計(jì)搭師追的呢行京業(yè)債管交理第封三粱章收注御冊往會(huì)朝計(jì)缺師牌執(zhí)曾業(yè)慮準(zhǔn)挖則第鄰一盞節(jié)由注溝冊活會(huì)原計(jì)貢師正執(zhí)柏業(yè)陰準(zhǔn)暑則蛙概某述第幅二閘節(jié)棗注賣冊別會(huì)惕計(jì)紋師摧業(yè)紗務(wù)媽準(zhǔn)活則第傭三撞節(jié)游會(huì)踩計(jì)歷師方事節(jié)務(wù)鞭所單質(zhì)議量泳控耐制幕準(zhǔn)鳳則第析四勾節(jié)僻注盼冊縣會(huì)盆計(jì)秤師愚職漏業(yè)薄道決德毅規(guī)絲式范第藥一載節(jié)何注送冊露會(huì)砍計(jì)尾師累執(zhí)鏟業(yè)牲準(zhǔn)野則悲概描述本戒節(jié)稅主吐要悉內(nèi)放容：注唉冊蠶會(huì)經(jīng)計(jì)存師腸執(zhí)協(xié)業(yè)哀準(zhǔn)愚則賀的帆作溝用注避冊嬸會(huì)瘡計(jì)棍師艘執(zhí)還業(yè)刪準(zhǔn)把則涼基所本丸體棟系注際冊鉛會(huì)暈計(jì)割師緊職測業(yè)孕道升德敗準(zhǔn)擁則注汽冊盒會(huì)隙計(jì)壓師燒質(zhì)膊量走控毫制圈準(zhǔn)臥則注防冊窮會(huì)冤計(jì)剛師鞋后領(lǐng)續(xù)物教鐘育并準(zhǔn)玩則第甘一吼節(jié)磨注壞冊眠會(huì)品計(jì)垃師津執(zhí)腸業(yè)茫準(zhǔn)疼則扁概桐述—坑—注株冊焰會(huì)賤計(jì)象師疾執(zhí)身業(yè)寇準(zhǔn)謊則劑的膝作群用為詳衡詳量泊和嗓評(píng)夾價(jià)衛(wèi)執(zhí)兼業(yè)嫂質(zhì)迷量瘋提居供撞依非據(jù)有陪助皮于教規(guī)枝范松審辮計(jì)生工博作有嚼助贊于轎增誓強(qiáng)滑公計(jì)眾蟻對(duì)尾注庸冊鏡會(huì)棵計(jì)樂師胃的深信滑任有成助他于肅維皇護(hù)遮職鈴業(yè)嘗界陷的捎權(quán)體益有討助缺于寇推墊動(dòng)雙理架論橫研煤究左和聾人捐才釣培弓養(yǎng)第垮一猾節(jié)蒼注闊冊霸會(huì)敏計(jì)杠師狡執(zhí)虛業(yè)劣準(zhǔn)烘則校概嚷述—惡—注建冊習(xí)會(huì)淋計(jì)需師壁執(zhí)另業(yè)乖準(zhǔn)累則色基概本吹體揮系注歪冊酸會(huì)尾計(jì)撓師某職屈業(yè)盆道狼德倦規(guī)戴范注摧冊塘?xí)溆?jì)雹師喇業(yè)深務(wù)門準(zhǔn)張則會(huì)歌計(jì)改師暮事堪務(wù)汗所咽質(zhì)仍量冷控文制冠準(zhǔn)體則注憐冊侵會(huì)盼計(jì)榨師莊職疊業(yè)獸準(zhǔn)攀則第方一摘節(jié)絨注沖冊吼會(huì)滔計(jì)鑰師授執(zhí)慘業(yè)觸準(zhǔn)鈴則針概霞述—限—注鍬冊乞會(huì)秀計(jì)縱師鑄執(zhí)拌業(yè)貸準(zhǔn)岸則忘基廁本呀體勵(lì)系…抖…審計(jì)準(zhǔn)則審閱準(zhǔn)則其他鑒證業(yè)務(wù)準(zhǔn)則注冊會(huì)計(jì)師業(yè)務(wù)準(zhǔn)則鑒證業(yè)務(wù)準(zhǔn)則相關(guān)服務(wù)準(zhǔn)則鑒證業(yè)務(wù)基本準(zhǔn)則商定程序代編財(cái)務(wù)信息重躬點(diǎn)掌蝴握第莫二坦節(jié)就注么冊蔥會(huì)閱計(jì)油師構(gòu)業(yè)爪務(wù)駝準(zhǔn)搭則本競節(jié)頓主四要恨內(nèi)善容問：注巧冊粥會(huì)陰計(jì)愛師錘鑒龜證租業(yè)負(fù)務(wù)庫基嗓本年準(zhǔn)艦則注漫冊嚴(yán)會(huì)眠計(jì)堪師右審榆計(jì)醬準(zhǔn)蔽則注威冊厭會(huì)祖計(jì)李師跳審權(quán)閱犁準(zhǔn)扯則注生冊小會(huì)襯計(jì)峽師首其膚他糞鑒背證炊業(yè)浩務(wù)桿準(zhǔn)逆則注件冊節(jié)會(huì)始計(jì)及師捷相佩關(guān)亞服再務(wù)滲準(zhǔn)些則第烏二取節(jié)才注諒冊累會(huì)煮計(jì)朵師關(guān)業(yè)追務(wù)園準(zhǔn)格則—昌—注逢冊乏會(huì)揚(yáng)計(jì)咸師什鑒恥證損業(yè)雪務(wù)呆基絞本瘋準(zhǔn)誘則目常的《中緣瑞國播注志冊蚊會(huì)胖計(jì)醬師訴鑒適證釋業(yè)摘?jiǎng)?wù)宣基冤本元準(zhǔn)字則饅》石的隆目造的運(yùn)在竹于輩規(guī)鄙范槽注束冊夢會(huì)章計(jì)議師悲執(zhí)閃行愁鑒妖證欣業(yè)螺務(wù)售，詳明件確汪鑒走證框業(yè)塵務(wù)孕的辰目登標(biāo)雁和狂要忽素猴，況確策定導(dǎo)審宴計(jì)鞠準(zhǔn)膽則辰、辱審膨閱耀準(zhǔn)穗則辟和揪其惠他待業(yè)狗務(wù)熔準(zhǔn)氧則向適域用忌的堤業(yè)裁務(wù)逼類神型車。內(nèi)巖容闡悉述塔了抱鑒竄證緣瑞業(yè)傘務(wù)千的畏定餓義逗與鞠目峰標(biāo)穩(wěn)、楚業(yè)憑務(wù)龍承富接間、投鑒洋證岔業(yè)拔務(wù)奇三齒方摔關(guān)叢系僅、箏鑒互證蟲對(duì)盆象檔、李標(biāo)艙準(zhǔn)眼、確證握據(jù)瓶、虹鑒頭證救報(bào)趴告綠等保要迫素烈。第系二宜節(jié)餐注抖冊宴會(huì)紫計(jì)循師戴業(yè)光務(wù)奔準(zhǔn)桂則待—?！⒇憙苑稌?huì)緒計(jì)床師細(xì)審士計(jì)蘭準(zhǔn)點(diǎn)則一演般領(lǐng)原構(gòu)則原與萄責(zé)棟任風(fēng)嗎險(xiǎn)魔評(píng)敘估偽與竟應(yīng)設(shè)對(duì)審她計(jì)罷證降據(jù)利士用頸其墓他抓主駱體藍(lán)的資工賠作審尿計(jì)禿結(jié)園論栽與選報(bào)痰告特記殊耕領(lǐng)暫域傻審?fù)烙?jì)第筋二咱節(jié)輛注食冊債會(huì)烤計(jì)厲師德業(yè)杏務(wù)虎準(zhǔn)殃則第—湖—注姐冊包會(huì)狠計(jì)兔師爭審拔閱擋準(zhǔn)著則目撐的規(guī)季范豈注曉冊并會(huì)熱計(jì)歡師仁財(cái)?shù)箘?wù)拘報(bào)演表恐審連閱致業(yè)團(tuán)務(wù)主臺(tái)要供內(nèi)號(hào)容項(xiàng)：審?fù)虚唭龇队緡锖托Q保債證形程靜度業(yè)咱務(wù)摟約柱定低書審集閱藥計(jì)丙劃審幣閱要程頃序樓和萍審強(qiáng)閱幼證稀據(jù)審毀閱鳳結(jié)焦論叉和矩報(bào)裕告第妙二麗節(jié)權(quán)注嶼冊晴會(huì)談?dòng)?jì)產(chǎn)師飄業(yè)吉?jiǎng)?wù)衰準(zhǔn)郊則柔—坊—注似冊快會(huì)巾計(jì)缺師宅其截他判鑒叢證斧業(yè)離務(wù)扒準(zhǔn)供則歷鄰史澤財(cái)此務(wù)辣信撓息楊審肝計(jì)壩或悉審魔閱而以籃外書的尤鑒舅證朝業(yè)焰務(wù)預(yù)未測臘性則財(cái)期務(wù)接信狡息洪的萬審見核第爛二孝節(jié)斤注顆冊理會(huì)貍計(jì)摘師悔業(yè)鼓務(wù)凈準(zhǔn)犬則扔—噸—注樹冊疑會(huì)錯(cuò)計(jì)倍師結(jié)相畜關(guān)逗服編務(wù)側(cè)準(zhǔn)鞏則對(duì)贊財(cái)差務(wù)泛信層息冊執(zhí)企行彈商慈定坊程匪序代伯編須財(cái)慰務(wù)烤信巧息第寬三逼節(jié)濤會(huì)褲計(jì)偵師紗事冷務(wù)預(yù)所交質(zhì)還量傅控終制執(zhí)準(zhǔn)獻(xiàn)則業(yè)燥務(wù)旨質(zhì)懇量償控徹制謎的單目辯的蠻和悲要潑素對(duì)有業(yè)跡務(wù)萍質(zhì)神量皆承東擔(dān)影的在領(lǐng)黃導(dǎo)私責(zé)鼠任職水業(yè)盛道尾德夸規(guī)卻范客衰戶訂關(guān)付系嬌和剪具期體株業(yè)標(biāo)務(wù)路的救接根受漢與獲保辛持人靜力扮資放源業(yè)癥務(wù)氧執(zhí)右行業(yè)曠務(wù)敲工孟作母底鞭稿監(jiān)琴控第教四太節(jié)闊注球冊籮會(huì)耀計(jì)財(cái)師執(zhí)職輩業(yè)搬道慮德領(lǐng)規(guī)融范本竿節(jié)蠢主系要員內(nèi)放容：概同述注冷冊土?xí)扔?jì)盞師粒職畜業(yè)含道匯德脖基副本均準(zhǔn)務(wù)則注純冊黨會(huì)防計(jì)伐師送職岡業(yè)膜道穩(wěn)德遮基妥本垂要脫求第則四旺節(jié)繞注臘冊傲?xí)ㄓ?jì)市師井職漏業(yè)指道祝德汪規(guī)劣范—摘—概桿述作合用內(nèi)蹈容基極本勇原析則具回體莫要刃求第濁四脆節(jié)仆注警冊罪會(huì)算計(jì)隔師逐職具業(yè)藏道券德符規(guī)嚼范——咱基墨本享原劉則獨(dú)粒立立、曬客珠觀躲、叢公經(jīng)正專嚷業(yè)數(shù)勝畜任失能嘴力瓜和加應(yīng)宰有異的堆關(guān)猴注保文密職搭業(yè)向行處為技途術(shù)權(quán)準(zhǔn)究則第驗(yàn)四頌節(jié)逃注撿冊站會(huì)雙計(jì)呀師動(dòng)職垂業(yè)該道僵德豪規(guī)冤范布—錢—具豎體脈要?jiǎng)蚯螵?dú)射立噸性專返業(yè)吼勝陡任阻能咬力保粱密收伐費(fèi)證與歸傭津金與抗鑒蹤蝶證液業(yè)肯務(wù)備不蔽相繡容倆的帖工兆作接渡任頁前隆任暫注揚(yáng)冊偵會(huì)罰計(jì)下師牧的榨審騾計(jì)猾業(yè)慨務(wù)廣雪告親、淺業(yè)嬌務(wù)棋招遭攬睜和來宣晴傳圖疫3毒-雅1C范P蛇A截審覺計(jì)潤準(zhǔn)棟則蓮與陳審筑計(jì)敏質(zhì)赤量托控糞制振準(zhǔn)掙則掉的晝聯(lián)失系隨圖編寬制（騎初詢步跳確瀉認(rèn)妻）愚鑒閱證鞏（授再扇次絨確廣認(rèn)蜜）內(nèi)志部啦控鉆制內(nèi)朝部依控吸制婆制葡度會(huì)臘計(jì)喝工搏作會(huì)蛋計(jì)乖準(zhǔn)脾則（會(huì)納計(jì)血工青作蜻質(zhì)脫量豎）被指審蓬計(jì)咸單煤位裁財(cái)后務(wù)世部姓門被鉆審快計(jì)飲單腹位皺的后會(huì)搏計(jì)鄙報(bào)匠表（飾信弓息錘可郊信巖性街）質(zhì)抄量姨控結(jié)制質(zhì)忌量啞控葬制籌準(zhǔn)捏則審縱計(jì)易工駐作審?fù)糜?jì)倍準(zhǔn)農(nóng)則（審狐計(jì)極部您門泉工氧作滋質(zhì)永量蝕）會(huì)享計(jì)噸師陳事期務(wù)博所圖驢3挺-碑2C朵P損A仇審括計(jì)壤準(zhǔn)瞧則視與盒審愉計(jì)皆質(zhì)吳量扯控蹈制飲準(zhǔn)棒則燃的寶區(qū)滔別懸圖審四計(jì)猶工殃作審獵計(jì)察基抵本究準(zhǔn)經(jīng)則質(zhì)緞量變控朽制騰基賺本覺準(zhǔn)椒則審坊計(jì)訂具乘體即準(zhǔn)鼓則每免個(gè)究審復(fù)計(jì)遇項(xiàng)菌目每燥個(gè)曬注越冊艘會(huì)傲計(jì)卻師質(zhì)寒量脾控夕制死具俯體究準(zhǔn)殲則每鍋個(gè)披會(huì)斬計(jì)勁師切事收務(wù)塊所整侍個(gè)紗審潔計(jì)今實(shí)客務(wù)第犯四舞章復(fù)職瘋業(yè)凝責(zé)漫任放和企法彎律評(píng)責(zé)勺任第蔽一錘節(jié)時(shí)職必業(yè)皇責(zé)扣任第染二正節(jié)籠法瓦律凝責(zé)寇任第咳三沙節(jié)迎避忙免勉法臉律燭訴替訟筍的長對(duì)梨策第賽一警節(jié)去職頸業(yè)寸責(zé)尸任本穩(wěn)節(jié)駐主嶼要那內(nèi)亞容：關(guān)庫于崇職涌業(yè)翻責(zé)立任順的音幾膝個(gè)曠概鐮念發(fā)蜜現(xiàn)盛錯(cuò)古誤采和幼舞縮慧弊鳴的段責(zé)策任揭虧露敵違柳反串法腥規(guī)杯行桌為熔的敘責(zé)裙任第宇一炕節(jié)賭職自業(yè)河責(zé)且任—患—膊關(guān)地于腐職焰業(yè)桂責(zé)班任勻的密幾胳個(gè)犁概孝念對(duì)齒財(cái)病務(wù)皺報(bào)覺表嘩的滲責(zé)礙任審暴計(jì)俘失侵?jǐn)∑笕聵I(yè)防經(jīng)慘營真失法敗審姨計(jì)容風(fēng)甚險(xiǎn)一暖、炎對(duì)圣財(cái)彈務(wù)劃報(bào)堂表胸的版責(zé)昂任CPAIncomeStatementBalanceSheetStatementofOwner’sEquityStatementofCashFlows對(duì)鑒財(cái)雙務(wù)血報(bào)謝表懸的努責(zé)敗任治蹦理缸層對(duì)芒管緞理枯層妹編威制弟財(cái)里務(wù)桶報(bào)蹄表勤的蜻過去程警實(shí)弟施逐有遭效黃的喪監(jiān)邀督管肥理紹層資：1表、倉選丘擇君適嶄用仁的涂會(huì)掛計(jì)越準(zhǔn)義則跳和券相樸關(guān)奇會(huì)左計(jì)誦制緒度2俱、粗選鋸擇孔適課用獨(dú)的少會(huì)餃計(jì)浪政匠策3絞、隸作央出爪合川理灘的唇會(huì)濫計(jì)塵估書計(jì)注較冊庭會(huì)郵計(jì)沉師對(duì)煩財(cái)杠務(wù)構(gòu)報(bào)費(fèi)表鵝發(fā)森表朝審巖計(jì)芬意歌見二咐、隊(duì)審取計(jì)逆失勝敗艙經(jīng)欺營獸失仙敗扛審未計(jì)古風(fēng)第險(xiǎn)審裕計(jì)蹦工旗作蕩的悉失榮敗在燃企星業(yè)撈財(cái)今務(wù)惑報(bào)凳表形存海在譽(yù)重惜大繭錯(cuò)閑報(bào)框或順漏閉報(bào)里的錦情坑況業(yè)下落，勵(lì)注頭冊磚會(huì)把計(jì)煙師努發(fā)蘋表肝了第無刷保啄留挑意價(jià)見誰。經(jīng)友營烏失持?jǐn)∫驌p產(chǎn)心業(yè)籌不盟景剃氣肅、占管瘦理量決換策經(jīng)失紫誤獻(xiàn)或或出宵現(xiàn)迫非抹預(yù)喊期依的概競棋爭伍因拜素爛等兩企雪業(yè)桌無亂法須達(dá)并到鼠投蒜資爹人德期疊望霞或執(zhí)無吵力膚償葬還習(xí)債匹務(wù)糧的速情頓況何。審判計(jì)濾風(fēng)王險(xiǎn)財(cái)曬務(wù)玻報(bào)休表袍存刷在宰重常大肌錯(cuò)襪報(bào)兔而其注頓冊饑會(huì)擦計(jì)擴(kuò)師歉發(fā)秀表選了厘不鵲恰競當(dāng)澇審乓計(jì)邀意虧見蔽的愁可甚能此性湊。審雹計(jì)鍵失淚敗炕經(jīng)棋營哨失追敗歲審跡計(jì)乞風(fēng)攤險(xiǎn)經(jīng)丘營渴失兆敗審裁計(jì)蹄風(fēng)被險(xiǎn)審急計(jì)魔失凱敗三拼、宗發(fā)武現(xiàn)些錯(cuò)潑誤漢與養(yǎng)舞診弊精的卵責(zé)罵任（嚴(yán)一運(yùn)）努錯(cuò)臉誤悔與歉舞勾弊爛的財(cái)概每念（栗二囑）顫發(fā)拼現(xiàn)尿錯(cuò)燥誤闖與齊舞箏弊詞的仗責(zé)狼任防泡止謀和紛發(fā)越現(xiàn)晚舞左弊膨是治廈理壯層和熄管宇理注層憲的葬責(zé)榆任慌。通徹過電實(shí)相施筒適速當(dāng)籮的雪審顛計(jì)禿程捕序姜，慣將話使石財(cái)素務(wù)所報(bào)蓋表瞎產(chǎn)殃生雜重斜大規(guī)錯(cuò)樹報(bào)胳的仿錯(cuò)謝誤列和核舞委弊毯揭蔥示瞞出絡(luò)來昨是注騙冊用會(huì)道計(jì)館師狀的爆責(zé)濫任四悠、且發(fā)艇現(xiàn)稼違憂反至法廟規(guī)巧行丙為透的殺責(zé)貿(mào)任（歡一端）棉違撐反里法燒律隊(duì)法巨規(guī)百行客為逐的錯(cuò)概鮮念（喚二倍）衫發(fā)碌現(xiàn)驗(yàn)違爸反泰法群律愁法捉規(guī)舌行轉(zhuǎn)為乎的艦責(zé)面任防低止彎和箱發(fā)警現(xiàn)摩違火反岔法拜律稀法索規(guī)似行這為饞是治軍理壘層衰和纖管肢理鎮(zhèn)層雄的篇責(zé)押任溉。注口冊棵會(huì)置計(jì)釀師葵的葡責(zé)泛任充趁分涂關(guān)守注澇違蠻反覺法兆律耀法耗規(guī)派行喊為癥可舞能失對(duì)爭財(cái)舍務(wù)沖報(bào)碧表介的濃影隊(duì)響計(jì)讓劃等階華段縫-列了鈴解慚法川規(guī)審忍計(jì)喊實(shí)駱施僅階蒜段請(qǐng)-弊識(shí)凍別采鬧取倦行日動(dòng)岡-確溝乒通艷、族披銀露全意宮見熟、幫報(bào)跑告子、眠解碎除庫約凳定第沸二沉節(jié)訪法葬律光責(zé)扇任本錢節(jié)捏主奴要皺內(nèi)解容：注核冊衫會(huì)妙計(jì)殺師默法把律姻責(zé)霸任勤的握成牧因突和為種晌類外承國綠注軍冊妥會(huì)騾計(jì)涌師誼的弟法右律士責(zé)奏任中勁國棗注李冊歐會(huì)涼計(jì)羨師湯的胸法游律敞責(zé)滾任第歐二罰節(jié)冬注啦冊諷會(huì)耀計(jì)青師販的翠法惰律浪責(zé)輝任一險(xiǎn)、隊(duì)注苦冊摩會(huì)爸計(jì)富師同法率律丘責(zé)嶄任收的獵成咳因殼和找種身類概猴念審尼計(jì)掏法蛋律艙責(zé)絹任鈔是床指霸注遼冊照會(huì)壓計(jì)府師撿未傾能躍履多行奔審費(fèi)計(jì)狐責(zé)圖任持，蒜違免反弱法闊律駛、瘦執(zhí)罪業(yè)允準(zhǔn)兼則造而溫應(yīng)積該須承蚊擔(dān)損的巷法鄙定榴責(zé)想任注輝冊高會(huì)紹計(jì)箭師些為延社敗會(huì)目公剝眾紐奉提風(fēng)供枝服斑務(wù)拐，肺承貢擔(dān)達(dá)的萍法避律黎責(zé)仙任江非弱常低重往大第鐵二箭節(jié)負(fù)法校律猜責(zé)練任—區(qū)—乞注晃冊副會(huì)聲計(jì)柿師忽法誦律禍責(zé)巖任賤的歐成裹因賞和攜種遷類注升冊餐會(huì)節(jié)計(jì)棉師喜法籠律設(shè)責(zé)結(jié)任秩的鄉(xiāng)豐成燃因變快化另中賣的可法咽律那環(huán)底境被去審綁計(jì)定單紋位陳的罪責(zé)胃任注侵冊渣會(huì)窮計(jì)王師朽的懶責(zé)馳任注長冊安會(huì)萬計(jì)榴師退法饅律猶責(zé)吹任托的幸種驚類行賴政貌責(zé)擋任民清事丘責(zé)攜任刑住事偶責(zé)梁任（怪一河）拍成繼因1茫、貫注轎冊己會(huì)佳計(jì)唉師支的那責(zé)宵任扁（誰直假接嫌）（偷1積）笨違拆約（澇2踢）績過藥失寬行鴉政燭責(zé)擾任辭、不民牙事葬責(zé)避任（柏3愿）栗欺維詐革民血事躲責(zé)初任艱、返刑知事渴責(zé)索任（洗4耍）寄界捆定2蚊、發(fā)被閣審膽計(jì)煌單亞位餡的方責(zé)妥任墊（活間撫接摘）（箭1爬）類錯(cuò)良誤辱、幸舞刊弊孕、時(shí)違茄反克法坐規(guī)（旺2界）糧經(jīng)此營愧失捎敗過些失秘（惜直清接平）過誰失濾(鼠n擺e茄g樸l問i燒g洗e姻n君c毀e灶)乒是貓指仿在嘗一粗定買條飽件卡下畜，削注辛冊恭會(huì)局計(jì)襲師象缺柳少踢應(yīng)詠具蜂備息的唐合樓理禁的跌職次業(yè)孤謹(jǐn)政慎評(píng)石價(jià)壘標(biāo)眾準(zhǔn)葉：割是駐以農(nóng)其溪他飼合之格符注摟冊資會(huì)攀計(jì)忠?guī)熞涸谡x相警同怨條唇件奴下薪可驕作李到故的桌謹(jǐn)剛慎穴為略標(biāo)今準(zhǔn)么。種倒類齡Ａ侮普浙通讓過語失Ｂ脖重翅大鄰過揪失內(nèi)恐部淘控觸制串制爺度宜（烘差雜與找好跟）頸及順重偏要為性忙（壇大胖錯(cuò)奏與肅小錯(cuò)崖）勝概言念勤的懂運(yùn)通用欺室詐憤（仿直如接桂）欺幣詐決（蜂注黎冊宣會(huì)庸計(jì)素師字舞金弊逢）彎：減是汪以漂欺獄騙嗓或靈坑毛害盼他雜人冤為發(fā)目家的服的嬌一哲種敞故凝意頸的奪錯(cuò)陸誤魂行貍為崖。重伙要陽特王征茄：印不者良?xì)?dòng)咳機(jī)∵乖極周端志異洋常勵(lì)的泄過沈失∴旱法炭律強(qiáng)責(zé)躲任緒“戀推獲定指欺士詐互”四＝臣欺爆詐錯(cuò)物誤巾舞五弊泄及萌違音反俗法歪規(guī)溪行浪為黎（沒間鉤接珠）概脊念