審計風險的形成基本原因畢業(yè)論文外文翻譯

1、The basic reason of auditing riskWith the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, peoples understanding and awareness of the audit more profound at the same time more and more high expectations of the audit, resul

2、ting audit responsibilities and audit risk also become larger. Certified Public Accountants (hereinafter referred to cPA) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is also growing. In the new situation, how to prevent audit risk, audi

3、t risk to quantitative analysis to enhance the overall level of audit work before us has become an important issue. False accounting information in China is full of market circumstances, the auditor should not only perform the duties of social identification, but also to cooperate with the audited o

4、bject, the pursuit of certain economic interests, but also the difficulties facing a claim at any time, is the so-called CPA industry dilemma.Therefore, CPA in the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for balance. Is also un

5、deniable that China has a lot of CPAs audit, audit risk is too high there is a direct impact on the quality of Chinas CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2001 organizations in 16 annual financial statements of listed companies qualified a

6、ccounting firm audit completed in 2001 into line quality audit services to inspect. During the inspection, the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed companies involved in the audit investigation, inspection found that 14 accounting

7、 firm issued false and 23 were seriously The audit report, resulting in false 7.143 billion yuan of financial accounting information, involving 41 certified public accountants.Moreover, audit risk also exists in the world, Enron Enron case theres four issues (use of special purpose entities over-est

8、imated profit, underestimated liabilities; through the air hanging notes receivable, overvalued assets and shareholder equity; through limited partnership, push for profits: using partnership networks, self-dealing, suspected of concealing large losses) since the independence of the audit firm Anda

9、debt is not enough, the same auditing firm Arthur Andersen created the risk.Also has “the world to pass the event”, “the silver broad summer event”, “the East electron event” and so on, has promulgated chartered accountant the audit risk universality. How to strengthen the audit risk the management,

10、 the active control and di evades the audit risk, raises to the audit quality, remoulds chartered accountant the fair social image, becomes each Accounting firm and jobholders urgent matter and may not the shift responsibility. Before the county, the academic match is mostly the qualitative analysis

11、 expectation audit risk, the inherent risk, the control risk and the detection risk. Not the special theory frame or the guide provide the assessment method for these risks, middle the actual audit work is first according to the profession custom determination expectation audit risk, then the subjec

12、tive determination inherent risk and the control risk, have not acted according to each to audit units actual situation to determine it has the expectation audit risk, expected the audit risk the Therefore, quantitative study to determine desired audit risk, inherent risk, control risk and detection

13、 risk approach, and through overall audit risk and comparing the desired audit risk is whether the audit Gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and practical significance.Res

14、earch paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) Auditing and Management in the logical framework of the law or regulations of the use of theoretical study and discuss the interpretation of the audit objectives, audit environment, aud

15、it responsibilities, the audit method and the relationship between audit risk; (2) Experimental and field studies in Auditing, psychology, behavioral science and sociology of the logical framework. Analysis of the impact of audit risk factors and control methods; (3) with empirical research methods

16、in law and economics within the logical framework to discuss the institutional environment, audit risk and audit, the relationship between market structure. Internal audit risk of the past, the main use of more standard, experimental research, field research, and the relative lack of empirical resea

17、rch.The more complex the object of the audit, the audit of the contents of the more extensive and more difficult for the audit, audit the greater the risk. Reliance on the audit opinion to improve and expand the scope of audit opinions, audit risk is formed by one of the reasons. Modern economic lif

18、e, people have the reliability of financial statements provide information on the growing importance of accounting statement users want to improve through the audit the reliability of accounting information in order to reduce the decision risk, therefore, their views on the audit has become increasi

19、ngly dependent. And the impact of the scope of the audit opinion is also growing, reliance on the audit opinion can be more and more people, once they suffer losses in the market requires that there be compensation from the auditor to audit risk increases.Also, the internal audit unit was and extern

20、al economic environment is the formation of audit risk factors. These internal and external economic environment will impact on enterprise risk management, audit risk and thus affect noon.audit risk form of subjective reasons.First, the auditors experience and ability to directly led to the formatio

21、n of audit risk. As the Audit object content of the complexity and breadth of the audit, audit opinion and peoples dependence on increasing community on the auditors to make professional judgments, required audit must therefore have good experience and a higher judge ability, experience and ability,

22、 but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk.Second, the audit staff are not strong enough sense of responsibility, failing to maintain proper professional caution is also the reason for the formation of audit risk. Auditing st

23、andards requires not only the audit staff with technical expertise, should also have a strong sense of responsibility in the audit process to maintain due professional care attitude. If the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able to fi

24、nd the problem can not be found in time. If the auditors did not keep their professional and cautious attitude, will make the audit process should be not carried out, resulting in the generation of audit risk.the reasons for the audit method itself.The auditors use the modern auditing method itself

25、has the flaw is also the substantial clause which the audit risk forms. The modern auditing method takes seriously to reduce the audit cost, emphasized the audit cost and audit risks balanced, uses the auditing routine take allows to be possible to have certain audit risk as a premise, and the sampl

26、ing audit method and the analytical reexamine the method the application penetration in the entire audit risk. Therefore the audit result has certain error inevitably.審計風險的形成基本原因隨著市場經(jīng)濟體制的確立，審計在維護市場經(jīng)濟秩序方面的作用越來越突出，人們對審計的理解和認識越來越深刻，同時對審計的期望值越來越高，致使審計責任和審計風險也隨之加大。注冊會計師(以下簡稱cPA)作為法定社會審計從業(yè)人員，其越來越引起社會的關(guān)注，責

27、任和作用也越來越大。在新的形勢下如何防范審計風險，如何定量分析審計風險，從而提高審計工作的整體水平己成為擺在我們面前的一個重要的課題。在中國目前虛假會計信息充斥市場的情況下，審計人員既要履行社會鑒證的職責，又要同被審計對象進行合作，追求一定的經(jīng)濟利益，還要面臨隨時被索賠的困境，正所謂CPA行業(yè)進退維谷。因此，CPA在法律、職業(yè)道德規(guī)范和自身利益之間不斷地保持平衡點，打破平衡點，尋求平衡點。同樣不可否認，中國目前CPA的審計問題不少，存在的審計風險太大，直接影響了中國CPA的執(zhí)業(yè)質(zhì)量、國際聲譽和生存基礎(chǔ)。國家審計署2001年組織對16家具有上市公司年度會計報表審計資格的會計師事務(wù)所2001年完成

28、的審計業(yè)務(wù)質(zhì)量迸行了檢查。在檢查中，有關(guān)部門共抽查了上述會計師事務(wù)所出具的32份審計報告，并對21份審計報告所涉及的上市公司進行了審計調(diào)查，檢查發(fā)現(xiàn)有14家會計事務(wù)所出具了23份嚴重失實的審計報告，造成財務(wù)會計信息虛假7143億元，涉及41名注冊會計師。不僅如此，審計風險在世界范圍內(nèi)同樣存在，安然事件中安然公司存在的四個問題(利用“特別目的實體”高估利潤、低估負債；通過空掛應(yīng)收票據(jù)，高估資產(chǎn)和股東權(quán)益；通過有限合伙企業(yè)，搡作利潤：利用合伙企業(yè)網(wǎng)絡(luò)組織，自我交易，涉嫌隱瞞巨額損失)由于安達債事務(wù)所審計的獨立性不夠，同樣造成了安達信事務(wù)所的審計風險。還有“世通事件”、“銀廣夏事件”，“東方電子事件

29、”等，都揭示了注冊會計師審計風險的普遍性。如何加強審計風險的管理，有效控制和覿避審計風險，提離審計質(zhì)量，重塑注冊會計師公正的社會形象，成為每一個會計師事務(wù)所和從業(yè)人員的當務(wù)之急和不可推卸責任?？h前學術(shù)賽大都是定性的分析期望審計風險、固有風險、控制風險和檢查風險。沒有專門的理論框架或指南為這些風險提供評價方法，在實際的審計工作當中都是先根據(jù)行業(yè)習慣確定期望審計風險，然后主觀的確定固有風險和控制風險，并沒有根據(jù)每個被審計單位的實際情況確定它具有的期望審計風險，期望審計風險的確定帶有嚴重的習慣性，對固有風險和控制風險的確定也憑個人的主觀判斷。因此研究定量確定期望審計風險、固有風險，控制風險和檢查風險

30、的方法，并通過總體審計風險與期望審計風險的比較來決定是否終止審計工作，制定出這樣的一種審計風險的評價方法對降低審計風險水平、提高審計工作質(zhì)量具有重要的理論價值和實際意義。從研究范式與研究方法來看，審計風險研究主要分為三類：(1)在審計學與管理學的邏輯框架內(nèi)采用理論演繹法或規(guī)范研究討論審計目標、審計環(huán)境、審計責任、審計方法與審計風險之間的關(guān)系；(2)以實驗研究與實地研究的方法在審計學、心理學、行為科學與社會學的邏輯框架內(nèi)。分析審計風險的影響因素與控制方法；(3)用經(jīng)驗研究的方法在法與經(jīng)濟學的邏輯框架內(nèi)，討論制度環(huán)境、審計風險與審計市場結(jié)構(gòu)之問的關(guān)系。以往國內(nèi)審計風險的研究主要采用規(guī)范研究較多，實

31、驗研究、實地研究以及經(jīng)驗研究相對欠缺。審計風險形成的原因原因很多，歸納起來主要有以下幾個方面：(1)審計風險形成的客觀原因。審計風險形成的直接原因是審計所處的法律環(huán)境。審計活動是社會經(jīng)濟活動的一個組成部分，必然要受法律的約束。法律在賦予審計職業(yè)鑒證權(quán)利的同時，也要求承擔著相應(yīng)的責任。審計人員對其工作失誤。不能不承擔法律責任的風險。現(xiàn)代審計對象的復雜性和審計內(nèi)容的廣泛性，是審計風險產(chǎn)生的另一個客觀原因。隨著社會經(jīng)濟的發(fā)展。企業(yè)規(guī)模的目益擴大，產(chǎn)生經(jīng)營過程越來越復雜；與此相適應(yīng)的會計信息系統(tǒng)業(yè)越來越復雜，出現(xiàn)錯誤的可能性也大大增加。而且審計范圍也呈逐漸擴大的趨勢，審計范圍擴大到今天，已遠遠超過了傳

32、統(tǒng)審計，增加了許多不確定的因素。審計的對象越復雜，審計的內(nèi)容越廣泛，審計的難度就越大，審計的風險就越大。對審計意見的依賴程度提高和審計意見的影響范圍擴大，也是審計風險形成的原因之一?，F(xiàn)代經(jīng)濟生活中人們對會計報表提供信息的可靠性日益重視，會計報表使用者希望通過審計提高會計信息的可靠性，以降低決策風險，因此，他們對審計意見的依賴程度越來越強。而且審計意見的影響范圍也越來越大，依賴審計意見的人越來越多可，一旦他們在市場中遭受損失就要求從審計人員那里得到補償，使審計風險隨之增大。另外，被審計單位的內(nèi)部和外部的經(jīng)濟環(huán)境也是形成審計風險的因素。這些內(nèi)外部經(jīng)濟環(huán)境會對企業(yè)的經(jīng)營風險產(chǎn)生影響，從而影晌審計風險

33、。(2)審計風險形成的主觀原因。首先，審計人員的經(jīng)驗和能力直接導致了審計風險的形成。由于審計對象的復雜性和審計內(nèi)容的廣泛性，以及人們對審計意見的依賴程度越來越高，社會上對審計人員做出專業(yè)判斷，因此要求審計人員必須具有豐富的經(jīng)驗和較高的判斷能力，可是經(jīng)驗和能力總是有限的，不可避免地會在審計過程中發(fā)表錯誤審計意見，形成審計風險。其次，審計人員的工作責任心不夠強，沒有保持應(yīng)有的職業(yè)謹慎態(tài)度也是形成審計風險的原因。審計準則不僅要求審計人員具有專業(yè)技術(shù)能力，還應(yīng)有較強的工作責任心，在審計過程中保持應(yīng)有的職業(yè)謹慎態(tài)度。如果審計人員責任心差，工作馬馬虎虎，會給工作造成許多不必要的差錯，使本來能夠發(fā)現(xiàn)的問題不

34、能及時發(fā)現(xiàn)。如果審計人員沒有保持應(yīng)有的職業(yè)謹慎態(tài)度，就會使本應(yīng)進行的審計程序沒有進行，導致審計風險的產(chǎn)生。(3)審計方法本身的原因。審計人員所采用的現(xiàn)代審計方法本身存在著缺陷也是審計風險形成的重要原因。現(xiàn)代審計方法十分重視降低審計成本，強調(diào)審計成本與審計風險的平衡，所采用的審計程序以允許可有一定的審計風險為前提，并且抽樣審計方法和分析性復核方法的應(yīng)用貫穿于整個審計風險。因而審計的結(jié)果必然帶有一定的誤差。9JWKffwvG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ!djs#XuyUP2kNXpRWXmA&UE9aQGn8xp$R#͑G

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44、#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWw

45、cvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxG

46、jqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxG

47、jqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY

48、7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9Cpb

49、K!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv

50、*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$U

51、E9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqvadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X

52、4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEw

53、Z#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zV

54、kum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zV

55、kum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$v

56、STT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%MadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$

57、vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*adNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tn

58、GK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2z

59、Vkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vS

60、TT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vS