自考審計(jì)學(xué)第四章

第四章

審計(jì)目標(biāo)與計(jì)劃審計(jì)工作本章要點(diǎn)掌握管理當(dāng)局的認(rèn)定和審計(jì)目標(biāo)的確定掌握審計(jì)重要性的確定和應(yīng)用掌握審計(jì)計(jì)劃的步驟和要求熟悉審計(jì)計(jì)劃的內(nèi)容了解審計(jì)業(yè)務(wù)約定書的意義和內(nèi)容計(jì)劃審計(jì)工作是審計(jì)工作的起點(diǎn)，也是審計(jì)工作中最重要的環(huán)節(jié)，計(jì)劃審計(jì)工作的結(jié)果直接影響審計(jì)工作的實(shí)施效率及效果。第覺一物節(jié)猶財(cái)株務(wù)郊報(bào)牢表咳審狹計(jì)界的駛目竹標(biāo)抖與起實(shí)愈現(xiàn)第炕二貿(mào)節(jié)懷審么計(jì)獄業(yè)臥務(wù)織約弦定利書第場三魯節(jié)蛾審限計(jì)復(fù)重凳要他性第段四遲節(jié)纖計(jì)鬼劃謎審奔計(jì)維工廣作第進(jìn)一殖節(jié)棚財(cái)樸務(wù)涉報(bào)亡表萌審百計(jì)線的貧目亞標(biāo)窮與指實(shí)板現(xiàn)一陜、屋我娃國邀財(cái)稠務(wù)激報(bào)仙表銀審冰計(jì)爺?shù)谋蘅偪淠考讟?biāo)二星、室審凍計(jì)王具棕體承目迎標(biāo)三離、內(nèi)審蔬計(jì)煌程織序是與班審涌計(jì)韻目恰標(biāo)傾的樓實(shí)究現(xiàn)審可計(jì)崖目乓標(biāo)蛛是叢只養(yǎng)在剖一裙定既的護(hù)歷款史往環(huán)炕境犬下業(yè)，黨人址們義通脹過邀審塑計(jì)擁時(shí)支間基活禁動(dòng)距所席期舌望鹿達(dá)面到席的扇理膚想騰境墾地竹或達(dá)最豪終增結(jié)警果蔬。包緞括財(cái)禮務(wù)厘報(bào)編表刺審排計(jì)嶄的沾總怪目智標(biāo)以省及各棟類最交弟易儉、泛帳珠戶仗余盈額卡、全列丑報(bào)佳相恒關(guān)鹿的小具竹體感審裕計(jì)奔目析標(biāo)兩村個(gè)丈層龜次作悠用綠：濟(jì)審售計(jì)永目晚標(biāo)逢的何界順定晴對勢注油冊指會(huì)兆計(jì)裳師貿(mào)的聚審券計(jì)秩工濤作掉發(fā)涉揮半著導(dǎo)鄭向誕作只用。撓它區(qū)界林定雞了個(gè)注丙冊勿會(huì)枯計(jì)萄師晚的責(zé)拔任畢范為圍，牢直哨接配影禍響吹注愁冊最會(huì)挨計(jì)湖師儲計(jì)犯劃剛和奔實(shí)污施邀審異計(jì)絡(luò)程創(chuàng)序煙的民性富質(zhì)刪、蛇時(shí)萄間疑和瓣方濤位娛，悄決浮定僑了證注管冊艇會(huì)宇計(jì)聲師的如圓何例發(fā)玻表染審鈴計(jì)蘆意葛見坊。因怪此基，風(fēng)必茅須衫要搭對安審臭計(jì)沃目內(nèi)標(biāo)廟有何清羨晰啞的饞認(rèn)器識一黨、認(rèn)我慶國犯財(cái)泥務(wù)非報(bào)喜表縫審書計(jì)詢的泊總腐目迅標(biāo)審驢計(jì)判總凝目購標(biāo)是瘦將脾審席計(jì)引作溝為系一澆項(xiàng)子系豆統(tǒng)潮工御作飼或迅活慘動(dòng)袍所值期卸望舊實(shí)基現(xiàn)罰的晌目冊標(biāo)酒。貢從與發(fā)掀展異的況歷級史雁看杏，扶審貞計(jì)悉經(jīng)矩歷圓了伍由賭弊泡端縮慧審分計(jì)喂向歸財(cái)青務(wù)伐審薪計(jì)亦，醋又麥由齊財(cái)煙務(wù)妥審畝計(jì)真向洲效愧益名審屆計(jì)為的哭歷叮史利變稀遷擠。但獄其責(zé)審跌計(jì)費(fèi)對籮象駁都多離知不育開定反榮映善財(cái)監(jiān)務(wù)委狀猛況唯、區(qū)經(jīng)鈴營紀(jì)成披果喉和榆現(xiàn)木金組流甲量將情鞭況貝的庸財(cái)浮務(wù)段報(bào)鼻表貫，平所鼓以啦注訴冊懷會(huì)每計(jì)蝦師存始泊終間將這財(cái)猴務(wù)棋報(bào)瓦表明審羽計(jì)丟作騙為仆其峰主雙要囑職益責(zé)宋，財(cái)殘務(wù)她報(bào)扎表潑審驅(qū)計(jì)鐵是缸審愿計(jì)勉業(yè)盞務(wù)羽的倡基從礎(chǔ)。財(cái)敗務(wù)冊報(bào)染表捕審嗚計(jì)諷的衣目驢標(biāo)是亭注墓冊似會(huì)鹿計(jì)抬師庫通較過仙執(zhí)餃行腰審某計(jì)秒工好作說，罪對伶財(cái)代務(wù)致報(bào)俘表配的合誰法返性笛、石公脆允給性發(fā)俗表趴審知計(jì)閃意識見緩?！昂舷伔ㄕバ浴本渴且仓覆郾淮瑢徤Ｓ?jì)接單哄位側(cè)的宗財(cái)也務(wù)姓報(bào)率表妖是豪否舟適它用晚的霞會(huì)梳計(jì)適準(zhǔn)凝則如和束相清關(guān)恒會(huì)嚼計(jì)某適須度戒的托規(guī)煉定宵編繞制挪?！肮猎室?guī)性”售是倚指宋財(cái)惠務(wù)裙報(bào)寸表莖是膠否出在逃所盤有傷重梳大斤方抹面春公溫允饅反敘映批了研被降審施計(jì)嘉單收位鼻的督財(cái)搬務(wù)欺狀廉況察。二阿審株計(jì)占具爭體廳目斜標(biāo)（浸一濤）啊被衛(wèi)審響計(jì)血單蟲位錘管抗理良當(dāng)肢局舟對碼財(cái)仗務(wù)旱報(bào)鮮表憐的忘認(rèn)勒定認(rèn)駐定：明是未指疊被摔審痰計(jì)拾單兄位蠢管柄理渣層贏對搭財(cái)囑務(wù)放報(bào)偏表魂中手的勵(lì)各爛種抬業(yè)個(gè)務(wù)宜和威相腸關(guān)侵賬統(tǒng)戶泊所死作工的乓陳悉述師或煤聲卷明殘。認(rèn)叨定睡與啞審憤計(jì)杰目杜標(biāo)霸密限切嗚相逼關(guān)片，席注液冊簽會(huì)叛計(jì)慎師藏的基半本毛職閥責(zé)就縣是開確曲定枝被借審傷計(jì)胳單轎位每管化理?xiàng)潓咏獙Ρ瞧浜胸?cái)時(shí)務(wù)往報(bào)襖表令的柏認(rèn)柏定摟是州否欲恰董當(dāng)反。1、壁與煤各棵類毀交賴易旺和柿事剪項(xiàng)挺相犁關(guān)蓬的惑認(rèn)心定（1）騙發(fā)檔生盈。糞記錫錄融的友交裹易即和詢事圓項(xiàng)楊已嬸發(fā)選生糞，項(xiàng)且袍與忙被償審牽計(jì)奔單斥位搶有哪關(guān)蛇。（嬸多垂記滅）（2）旋完沸整搖性雁。積所霞有指應(yīng)爬當(dāng)券記勉錄甘的亡交斑易乒和級事普項(xiàng)后均體已界記館錄猜。（錄少隊(duì)記匙）（3）夸準(zhǔn)串確稱性尊。紗與搭交氏易浮和西事?lián)享?xiàng)帝有因關(guān)塞的啟金死額槐及怎其蹲他溉數(shù)虎據(jù)扣已臘恰聚當(dāng)濫記丙錄績。（銅金續(xù)額說的若準(zhǔn)秩確忽性怪）（4）洲截喬止技。邀交思易征和射事秀項(xiàng)餐已批記朋錄浴于接正存確駱的掉會(huì)融計(jì)硬期各間饑。（匯交爹易嘴已飼發(fā)掌生貼，洞但曲記怖錄塑的婆時(shí)縣間欄不孤正欄確喜）（5）圓分周類拿。冤交慘易要和店事閱項(xiàng)虎已粗記潛錄材于俊恰憲當(dāng)夏的季賬噴戶倚。（則記市錄酒的請帳汗戶擱類謝別朵有繞誤械）2、緞與們期禍末垮賬彎戶愚余寶額昨相攻關(guān)死的鑒認(rèn)繁定（1）屠存嫌在尸。戶包啦含督在吵資幫產(chǎn)閣負(fù)巴債逝表著內(nèi)鳳的倆資鏈產(chǎn)絨、名負(fù)爐債館和豎所徐有想者疤權(quán)喬益何在敘資杜產(chǎn)攜負(fù)貼債得表律日被確治實(shí)或存鞋在垃。（掩多泡記化）（2）弟權(quán)慌利微和雷義晃務(wù)裙。霧在執(zhí)某刮一雄特蓄定稻日庭期晚，茫各屠項(xiàng)療資勇產(chǎn)楚確男屬惜被窗審乘計(jì)美單盾位看的墾權(quán)揚(yáng)利悉，兼各世項(xiàng)定負(fù)案債據(jù)確盲屬趕被則審戶計(jì)罰單掀位渣的貌義奇務(wù)食。譜權(quán)吩利惱與蘆義構(gòu)務(wù)古認(rèn)俗定題只點(diǎn)與伶資漆產(chǎn)擋負(fù)嚴(yán)債知表垂的奴構(gòu)詞成淘要底素售有盤關(guān)挖。（林權(quán)陣屬睡問桿題悄）（3）促完美整焰性扒。遺所雪有短應(yīng)遭當(dāng)哲記般錄客的聾資爸產(chǎn)慨、枕負(fù)草債事和頂所舒有踩者鋼權(quán)舍益導(dǎo)均選已猴記肉錄嘆。（煙少筍記艷）（4）詠計(jì)舞價(jià)類和型分積攤猾。蓋資到產(chǎn)軟、爪負(fù)堂債相和蛇所揭有掉者級權(quán)繁益立以即恰希當(dāng)棋的標(biāo)金品額寶包類括湖在菊財(cái)證務(wù)烈報(bào)很表換中疲，寧與綢之宋相勒關(guān)仁的碗計(jì)耳價(jià)命或困分坊攤繁調(diào)座整哭已陽恰掉當(dāng)厭記富錄蹈。（叨金鴉額趴的醉準(zhǔn)在確城性罷）3、抗與冬列拘報(bào)陵相飯關(guān)鐘的怕認(rèn)嘉定（1）裳發(fā)灣生鋪及痕權(quán)岡利刑和鮮義廳務(wù)樂。赤披悔露飽的垂交直易被、公事今項(xiàng)遮和肉其奴他鐵情棕況截已蹦發(fā)宗生葵，盤且滋與娃被概審屋計(jì)固單逃位陰有災(zāi)關(guān)（丈多須披波露餐，下權(quán)焰屬相問調(diào)題遣）（2）桐完贈(zèng)整貍性饒?？鶔性攽?yīng)熔當(dāng)限包殊括賽在公財(cái)轉(zhuǎn)務(wù)刮報(bào)蔬表鋸中籮的鼻披螞露偵均像已雄包督括榮。（爛少設(shè)披紫露穴）（3）恩分莖類碼和椒可矮理抽解報(bào)性愁。膜財(cái)候務(wù)傲信字息捷已早被此恰妻當(dāng)相地臉列熟報(bào)雷和惑描冬述杜，響且歪披煌露欲內(nèi)圾容繳表睡述欠清臘楚飽。（張歸尤屬墊的領(lǐng)類篇?jiǎng)e歉不宮恰諒當(dāng)者）（4）食準(zhǔn)期確蓄性伴和突計(jì)旁價(jià)栽。給財(cái)諷務(wù)大信路息伍和誘其裹他你信澤息暖已陵公蘿允肝披副露測，豎且武金彎額教恰幣當(dāng)渣。（癢金邪額雨的歷準(zhǔn)桑確丑性尋）（論二勾）鞭具第體福審妖計(jì)繳目止標(biāo)根際據(jù)帝審哨計(jì)較的穩(wěn)總獲目北標(biāo)蔽和誓被芬審袖計(jì)布單小位袍管孩理剪當(dāng)肅局珍的銜認(rèn)菠定廳，棗就凝可首得岸出縫審知計(jì)異具堤體倚目妙標(biāo)愧。與無各尚類靈交查易籍和棵事疊項(xiàng)炒相籠關(guān)雖的掩審黑計(jì)雞目跌標(biāo)再。（1）址發(fā)嫌生號。飛已杠記般錄扔的辟交部易緞是中真升實(shí)泳的段。（2）織完雨整吼性謝。丑已原發(fā)鍛生裙的遺交榮易喪確賞實(shí)測已錘經(jīng)浪記莊錄視。（3）葬準(zhǔn)壤確灣性超。畝已享記聰錄省的膊交揪易紋是瞇按動(dòng)正蓬確藥金最額束反文映析的憂。（4）尋截說止部。盼接葛近已于牛資納產(chǎn)燥負(fù)時(shí)債朝表恒日哭的浮交它易蹄記慈錄格于洪恰畜當(dāng)踢的賺期釘間（5）否分書類陰。觀被而審遺計(jì)鎖單剖位忌記量錄岡的數(shù)交粒易午經(jīng)濤過秀適譯當(dāng)坊分去類2、邊與門期嚷末錢賬適戶除余年額某相窯關(guān)澇的古審滑計(jì)緞目斯標(biāo)（1）循存培在頌。階記漂錄浸的蔽金聾額鑰確劑實(shí)各存失在距。（2）面權(quán)裙利臉和將義孕務(wù)拒。盾資認(rèn)產(chǎn)韻歸壟屬押于葵被綁審滔計(jì)侵單剪位咽，誘負(fù)史債種屬留于士被挽審餅計(jì)毀單頃位掌的肚義曬務(wù)售。（3）河完防整勺性蕉。念已向存棋在智的賤金右額供均外已積記被錄朗。（4）乞計(jì)蠟價(jià)菌和遼分焦攤養(yǎng)。寒資縣產(chǎn)麥、爐負(fù)高債振和貞所牲有房誠者臥權(quán)襖益質(zhì)以糧恰肝當(dāng)討的寶金剩額惱包刻括趟在率財(cái)績務(wù)行報(bào)致表與中喊，送與穿之故相反關(guān)頁的樸計(jì)秘價(jià)正或稼分木攤貴調(diào)放整秋已梯恰考當(dāng)裁記就錄役。3、浮與爽列訓(xùn)報(bào)丸相今關(guān)牌的嶼審亦計(jì)穴目拴標(biāo)（1）杏發(fā)暖生淺及副權(quán)砍利癢和揭義騎務(wù)盈。室發(fā)遲生噸的柔交之易焰、調(diào)事余項(xiàng)萍，寧或億與桂被汪審籠計(jì)箱單蓋位索有懇關(guān)柜的肚交喜易座和設(shè)事主項(xiàng)融包拒括虜在眠財(cái)?shù)謩?wù)仗報(bào)蘿表敗中紛。（2）涼完境整們性賓。炸應(yīng)外當(dāng)砌披妄露粉的送事些項(xiàng)音有證包蘇括床在僵財(cái)搬務(wù)加報(bào)狐表居中火。（3）鼓分場類堅(jiān)和燈可錦理逼解蒸性鋤。廉財(cái)眾務(wù)偵信燙息獨(dú)已此被紙恰攏當(dāng)念地親列斧報(bào)鉤和稀描豆述掌，兔且擦披科露蟲內(nèi)門容濱表匹述輔清犬楚謹(jǐn)。（4）水準(zhǔn)眉確爐性擦和趕計(jì)蝕價(jià)領(lǐng)。江財(cái)非務(wù)乎信啄息艦和脆其時(shí)他欺信菊息堅(jiān)已永公充允疫披成露漆，捐且蓋金炭額胳恰也當(dāng)揀?！纠祟}·單掘選說題】完A注松冊筍會(huì)望計(jì)艘?guī)熗藏?fù)范責(zé)晶審袋計(jì)徒甲鉛公直司2緩0厘1執(zhí)0年稿度典財(cái)懼務(wù)長報(bào)成表臭。策在術(shù)獲半取摩審速計(jì)掌證澆據(jù)扣時(shí)獻(xiàn)，A注盈冊忙會(huì)嗓計(jì)荒師皂遇祥到辱下毛列秒事除項(xiàng)品，怕請趙代攪為括做機(jī)出指正賭確辜的戀專朵業(yè)游判彎斷棟。資（1）脂對鼠于優(yōu)下串列蘋應(yīng)編收房誠賬駱款箱認(rèn)釀定名，糕通老過訪實(shí)售施禍函虜證狠程宋序臉，A注刮冊仰會(huì)奪計(jì)只師考認(rèn)捉為捐最狗可齊能胖證核實(shí)肥的節(jié)是零（可）競。A起.計(jì)豬價(jià)出和宿分剛攤B價(jià).分德類C隆.存圍在D戲.完悠整俊性『正省確冬答驅(qū)案』貝C沉『答化案侍解繁析』函蠟證芽應(yīng)鄰收笨賬拆款穗的混目違的蕩在肚于啞證型實(shí)數(shù)應(yīng)有收世賬茄款寸賬斤戶撲余主額尼的殖真冰實(shí)璃性次、疊正對確俘性琴，富防勇止命或中發(fā)沃現(xiàn)草被利審淚計(jì)尾單基位方及般其朝有撲關(guān)隊(duì)人傍員午在遼銷賤售論交陡易織中珍發(fā)窗生貍的撕錯(cuò)奪誤丹或昂舞津弊性行睬為男。挑通造過圈函叢證炎應(yīng)敵收掩賬等款鍬，堂可果以義比昨較取有盒效刑地瓜證早明喊被臟詢綱證壩者沸（執(zhí)即恰債炊務(wù)事人抹）巡壽的勻存騎在畝和產(chǎn)被所審述計(jì)標(biāo)單轟位領(lǐng)記皺錄俘的喉可征靠般性象。認(rèn)定目標(biāo)交易和事項(xiàng)1.發(fā)生：記錄的交易或事項(xiàng)已發(fā)生，且與被審計(jì)單位有關(guān)確認(rèn)已記錄的交易是真實(shí)的2.完整性：所有應(yīng)當(dāng)記錄的交易和事項(xiàng)均已記錄確認(rèn)已發(fā)生的交易確實(shí)已經(jīng)記錄3.準(zhǔn)確性：與交易和事項(xiàng)有關(guān)的金額及其他數(shù)據(jù)已恰當(dāng)記錄確認(rèn)已記錄的交易是按正確金額反映的4.截止：交易和事項(xiàng)已記錄于正確的會(huì)計(jì)期間確認(rèn)接近于資產(chǎn)負(fù)債表日的交易記錄于恰當(dāng)?shù)钠陂g5.分類：交易和事項(xiàng)已記錄于恰當(dāng)?shù)馁~戶確認(rèn)被審計(jì)單位記錄的交易經(jīng)過適當(dāng)分類期末賬戶余額1.存在：記錄的資產(chǎn)、負(fù)債和所有者權(quán)益是存在的確認(rèn)記錄的金額確實(shí)存在2.權(quán)利和義務(wù)：記錄的資產(chǎn)由被審計(jì)單位擁有或控制，記錄的負(fù)債是被審計(jì)單位應(yīng)當(dāng)履行的償還義務(wù)確認(rèn)資產(chǎn)歸屬于被審計(jì)單位，負(fù)債屬于被審計(jì)單位的義務(wù)3.完整性：所有應(yīng)當(dāng)記錄的資產(chǎn)、負(fù)債和所有者權(quán)益均已記錄確認(rèn)已存在的金額均已記錄4.計(jì)價(jià)和分?jǐn)偅嘿Y產(chǎn)、負(fù)債和所有者權(quán)益以恰當(dāng)?shù)慕痤~包括在財(cái)務(wù)報(bào)表中，與之相關(guān)的計(jì)價(jià)或分?jǐn)傉{(diào)整已恰當(dāng)記錄資產(chǎn)、負(fù)債和所有者權(quán)益以恰當(dāng)?shù)慕痤~包括在財(cái)務(wù)報(bào)表中，與之相關(guān)的計(jì)價(jià)或分?jǐn)傉{(diào)整已恰當(dāng)記錄列報(bào)和披露1.發(fā)生以及權(quán)利和義務(wù)：披露的交易、事項(xiàng)和其他情況已發(fā)生，且與被審計(jì)單位有關(guān)確認(rèn)發(fā)生的交易、事項(xiàng)，或與被審計(jì)單位有關(guān)的交易和事項(xiàng)均包括在了財(cái)務(wù)報(bào)表中2.完整性：所有應(yīng)當(dāng)包括在財(cái)務(wù)報(bào)表中的披露均已包括確認(rèn)應(yīng)當(dāng)披露的事項(xiàng)均包括在了財(cái)務(wù)報(bào)表中3.分類和可理解性：財(cái)務(wù)信息已被恰當(dāng)?shù)牧袌?bào)和描述，且披露內(nèi)容表述清楚財(cái)務(wù)信息已被恰當(dāng)?shù)亓袌?bào)和描述，且披露內(nèi)容表述清楚4.準(zhǔn)確性和計(jì)價(jià)：財(cái)務(wù)信息和其他信息已公允披露，且金額恰當(dāng)財(cái)務(wù)信息和其他信息已公允披露，且金額恰當(dāng)（2）捐對故于菊下劫列麥銷白售世收往入均認(rèn)宜定忘，等通礙過才比飾較怖資貓產(chǎn)閉負(fù)捧債墊表筆日握前具后旅幾毅天衣的界發(fā)汁貨復(fù)單殊日袍期出與掠記迅賬阻日蒼期汽，A注響冊公會(huì)舟計(jì)秧師通認(rèn)敘為樸最勵(lì)可橫能姑證獄實(shí)怠的渡是匪（恥）展。A將.發(fā)從生B旨.完磚整火性C焰.截遞止D如.分乘類『正送確芬答原案』絞C『答沖案幸解珍析』通撓過蝕比弊較吵資筋產(chǎn)貨負(fù)蹈債遺表彼日查前稍后壘幾互天樂的礦發(fā)冶貨窩單萬日襯期聽與巨記奴賬蔥日謙期噸，饑可冬以染發(fā)嬸現(xiàn)憐是年否骨存貨在均推懸遲略或顯提玻前沾入遺賬喪的高情兵況搭，廢即議最扇可掉證接實(shí)魚的建是林截軍止賭。三概、灶審楚計(jì)峰程冤序薄與鑰審比計(jì)租目坊標(biāo)廣的悟?qū)嵭袁F(xiàn)審灘計(jì)私程提序是紐奉指逢審判計(jì)府工眾作仇從脾開品始碗到駐結(jié)縫束眾的嗚整澇個(gè)輛過獸程智。審膀計(jì)蹲程付序姿的主揉要沖內(nèi)鐮容包撇括慚：慘接塞受波業(yè)兵務(wù)火委曲托扒、芝計(jì)舞劃邊審規(guī)計(jì)揚(yáng)工鋼作蛛、跡實(shí)飲施禽風(fēng)歌險(xiǎn)山評賄估叛程壯序容、泊實(shí)鳥施陳控漫制奸測掏試侍和英實(shí)修質(zhì)鉛性企程櫻序亡、雙完輩成飲審姐計(jì)袍工崗作絮和刊編繡制卷審剛計(jì)疫報(bào)總告登。（萬一知）橫接崗受站業(yè)飲務(wù)厘委慮托只咐有塵在面了中解擁后零認(rèn)剩為符旨合算勝型任哭能麥力侍、史獨(dú)震立陶性藥和陰應(yīng)泛有品關(guān)純注糕等拳職花業(yè)鉤道均德頂要法求，并辟且擬喝承的接稈的踏業(yè)放務(wù)術(shù)具隔備繼下禮列所擾有癢特耕征時(shí)相，沉注督冊蹤蝶會(huì)蓋計(jì)跌師睜才推能笑將舉其犁作恨為廳審飲計(jì)旺業(yè)領(lǐng)務(wù)像予勺以困承榨接碗：（1）銀審康計(jì)塞對乘象尿適鑄當(dāng)須；（2）霉使曉用索的掛標(biāo)辨準(zhǔn)修適噴當(dāng)碰且壤預(yù)咽期梯使耕用屑者牙能勤夠移獲禮取下該柔標(biāo)婆準(zhǔn)咸；（3）述注年冊墓會(huì)擠計(jì)儀師傭能顏夠促獲檢取打充論分庭、執(zhí)適雖當(dāng)斤的韻證恢據(jù)池以瓜支夕持賭其莫結(jié)晶論途；（4）察注舒冊膜會(huì)雞計(jì)姿師獲的壓結(jié)煩論僵以銀書繳面杯報(bào)剖告賊形侄式拘表努述卸，嗽且吉表吼述今形創(chuàng)式有與愿所腸提塵供柔的尸保屋證酷程鄙度身相茅適瓦應(yīng)哭；（5）毅該窯業(yè)灰務(wù)增具換有刷合應(yīng)理央的館目達(dá)的直。（剝二荒）嚼計(jì)洗劃桃審滴計(jì)誦工寧作計(jì)好劃沸審凱計(jì)畢工鐵作是廊整哨個(gè)淡審艦計(jì)卸工棒作魯?shù)钠鹫｜c(diǎn)。計(jì)北劃滅審培計(jì)非工淹作主隊(duì)要仔包灘括：揭在經(jīng)本原期全審舞計(jì)勵(lì)業(yè)繡務(wù)凝開厲始腎時(shí)殿開欠展個(gè)的波初融步炊業(yè)今務(wù)鳥活喜動(dòng)案；屢制將定碑總憤體類審爆計(jì)籍策歡略鏟；宜制歉定冊具吩體渾審繭計(jì)講計(jì)霧劃有等某。（搶三蜓）煌實(shí)狀施稍風(fēng)沖險(xiǎn)孫評徒估幼程適序風(fēng)世險(xiǎn)叼評有估展程甘序是替指價(jià)為宜了屆解頁審滴計(jì)除單鏡位昏及槍其轟環(huán)吳境預(yù)而遵實(shí)群施釘?shù)氖谐酞z序訪。實(shí)板施停風(fēng)蔽險(xiǎn)竹評搭估障程喇序密的主啟要宣工瞧作包繳括拆：了樸解仁被砍審及計(jì)酸單古位昏及并其訪環(huán)銳境希；遵識貧別醫(yī)和斤評閉估鼻財(cái)恩務(wù)撈報(bào)監(jiān)表令層遮次情以初及也各扭類斧交夏易升、誰賬截戶株余荒額肚、命列利報(bào)且認(rèn)籃定膠層有次需的聞重翁大揮錯(cuò)棋報(bào)伶風(fēng)鴨險(xiǎn)四，包骨括材確惑定從需恨要蝴特究別釋考暫慮簡的螺重涌大殲錯(cuò)業(yè)報(bào)飽風(fēng)棒險(xiǎn)利（斬即摔特然別班風(fēng)違險(xiǎn)祥）釋以孫及潛僅片通蹦過險(xiǎn)實(shí)迅施紅實(shí)慣質(zhì)澤性尸程夾序巧無克法屬應(yīng)疾對藝的珠重臣大糾錯(cuò)忌報(bào)邀風(fēng)崗險(xiǎn)混等搞。（聞四榜）鴿實(shí)廈施移控勿制漸測亡試粒和湯實(shí)防質(zhì)刑性塞程轉(zhuǎn)序控滴制輛測返試是阻在嶼了瓜解假內(nèi)物部障控量制臂的彼基躬礎(chǔ)韻上奪，溉為煤了信確阻定沿內(nèi)蹤蝶部女控仿制積政革策之和膝程羞序眨的嚇設(shè)疼計(jì)各與割執(zhí)婆行繳是證否油有差效塵而者實(shí)歌施建的仗審森計(jì)檔程供序響，父其目途的斑是曾測錢試百內(nèi)彩部耀控寨制耗在節(jié)防鬼止歇、充發(fā)架現(xiàn)互并散糾哭正馳認(rèn)露定騙層歉次擋重梯大掘錯(cuò)宣報(bào)毛方咬面嘆的啄運(yùn)旺行雁有烘效尸性罷，慣從返而足支鍬持殖或虜修勿正稠重丟大火錯(cuò)叔報(bào)咸風(fēng)梅險(xiǎn)賭的規(guī)評遙估淺結(jié)贏果富，陶據(jù)股以汗確古定蟲實(shí)扔質(zhì)句性圍程撇序豆的擾性這質(zhì)摸、蒙時(shí)換間幅和堪范濁圍。實(shí)捧質(zhì)社性帶程且序是晝指姥注箱冊很會(huì)洞計(jì)催師磁對鎮(zhèn)評幣估告的駝重鳳大星錯(cuò)泰報(bào)量風(fēng)奪險(xiǎn)熊實(shí)葛施士的直僅接飛用歷以憂發(fā)羽現(xiàn)燈認(rèn)賞定膝層舊次遞重灑大款錯(cuò)錘報(bào)的緊審解計(jì)友程洽序質(zhì)。征它包替括對份各誦類圍交綠易蛋、鉆賬攀戶狗余啄額陸、豪列鑒報(bào)塌的細(xì)買節(jié)鳳測寺試憑以痛及匠實(shí)沾質(zhì)醉性茶分粒析題程逗序。風(fēng)猛險(xiǎn)循評鹿估可程販序栗和促實(shí)紙質(zhì)朵性醉程參序是懶每刻次劉財(cái)葵務(wù)碌報(bào)摘表金審龍計(jì)怎都燒應(yīng)獵實(shí)壇施鎮(zhèn)的必龜要穩(wěn)程消序?？乇恢苽鳒y番試晚則段不卻是農(nóng)。（敵五云）惱完適成響審椒計(jì)搬工栽作竭和男編洗制沾審?fù)队?jì)咱報(bào)走告本授階瞎段毫的累主陰要館工用作侵有升：審塞計(jì)套起畝初反余延額禿、龜比炸較萄數(shù)玩據(jù)犬、星其陽后伍事計(jì)項(xiàng)編和己或鍋有潮事臺項(xiàng)敵；考棵慮士持燦續(xù)律經(jīng)赴營密問妥題狀和主獲案取搏管字理炊層求聲發(fā)明雕；匯腐總從審極計(jì)退差栽異們，男并辟提攪請盟被張審慎計(jì)緞單墻位系調(diào)咱整待或翠披箏露攜；復(fù)那核敲審夠計(jì)孩工隸作許底亮稿隸和改財(cái)龍務(wù)咳報(bào)灰表誓；與壯管亂理汗層籃和給治獵理沃層濁溝忍通降；評晴價(jià)邪所雙有梁審喇計(jì)明證炭據(jù)態(tài)，雙形紗成罩審象計(jì)炊意餅見源；編逐制花審森計(jì)勉報(bào)本告斥等第壩二鳥節(jié)暴審診計(jì)念業(yè)墳務(wù)額約列定譽(yù)書一邀、酸審芽計(jì)滅業(yè)租務(wù)茅約估定事書立的辯含剛義二按、仍審臨計(jì)似業(yè)絞務(wù)摟約欄定膨書迫的件內(nèi)吊容一浴、焦審?qiáng)视?jì)鵝業(yè)層務(wù)狼約箏定哥書語的跌含喇義審枕計(jì)眨業(yè)促務(wù)糾約型定隨書：包是污指勿會(huì)互計(jì)使師姿事婚務(wù)鬼所錦與秤被怕審谷計(jì)尖單摧位旁簽暢訂戶的雖，矛用乏以堆記巖錄松和償確委認(rèn)暮審拴計(jì)理業(yè)掠務(wù)餃的迷委王托漠與羅受請托壁關(guān)廉系誤、熟審槽計(jì)旋目筆標(biāo)姥和吃范歌圍芽、放雙折方盡的蛙責(zé)仔任工以序及挺報(bào)留告商的嫂格若式宴等柄事且項(xiàng)叮的答書委面生協(xié)京議牧。審富計(jì)牛業(yè)徐務(wù)攔約后定壤書畏具氣有經(jīng)蝴濟(jì)鑰合猴同的剖性肢質(zhì)討，一始經(jīng)希約校定鄭雙腫方臟簽爐字構(gòu)認(rèn)直可筍，騾即半成錦為屋法遇律愧上零生著效凳的棵契軌約渾，貫對刷各峽方頁均嘴具窩有釣法捷定坦約暴束樣力。二羨、要審悉計(jì)戲業(yè)璃務(wù)魔約造定候書扇的堵內(nèi)絮容審蹲計(jì)鋪業(yè)爪務(wù)零約刊定邁書歇的內(nèi)較容包料括拍：摟審植計(jì)叉業(yè)駐務(wù)碗約急定債書筑的必蠶備款條甚款，沒在唇需詳要弟時(shí)冒應(yīng)同考柜慮恒增幟加鎖的其錄它非條在款，蜂以雕及填實(shí)赴施丈集貝團(tuán)唱財(cái)財(cái)務(wù)批報(bào)劃表統(tǒng)審撤計(jì)直時(shí)爽的特周殊支考宿慮。（反一哈）爽審轟計(jì)兩業(yè)滿務(wù)嘉約呢定蛛書畜的必套備享?xiàng)l腳款審公計(jì)腫業(yè)份務(wù)看約皮定京書寺的有具敘體巾內(nèi)丙容蹈可搞能列因犬被屢審搖計(jì)滋單戚位艘的址不懲同帳而部存逃在江差龜異賊，員但郊應(yīng)觸當(dāng)?shù)装K括升下頃列按主享要藥方絕面眾：（1）挪財(cái)利務(wù)希報(bào)默表隙審羊計(jì)文的目租標(biāo)；（2）回管絮理鴨層瞇對抄財(cái)腸務(wù)崗報(bào)謙表碼的責(zé)音任；（3）頃管傾理嗚層編煉制甲財(cái)秋務(wù)朱報(bào)柳表尺采鉆用漸的壘會(huì)具計(jì)俱準(zhǔn)陪則恐和嚇相哈關(guān)故會(huì)掌計(jì)慎制鞭度；（4）距審醬計(jì)范栽圍；（5）珠執(zhí)緩行春審共計(jì)鈔工概作賣的安棟排；（6）直審愧計(jì)萌報(bào)鄉(xiāng)豐告凡格棉式制和酷對版審議計(jì)賴結(jié)伙果眼的唐其柄他霧溝趣通榜形哈式落；（7）菊由旦于便測欄試剩的偶性拳質(zhì)梁和蠢審良計(jì)蜓的怎其蝕他兄固江有獲限蟻制偷，佛以幻玉及帶內(nèi)狗部拼控腸制偽的租固被有訴局模限嶺性廉，不回可投避蹦免棉地背存枝在綠著繁某找些劣重居大曲錯(cuò)禿報(bào)惱可虜能尺仍呆然善未梢被貢發(fā)碎現(xiàn)霞的耕風(fēng)繪險(xiǎn)振；（8）晴管武理緊層秘為我注智冊味會(huì)綠計(jì)痛師提迎供騎必拴要的襯工超作墊條公件某和罰協(xié)豆助爪；（9）物注柱冊搜會(huì)裹計(jì)袋師不許受猛限察制地考接導(dǎo)觸準(zhǔn)任缸何院與礎(chǔ)審斑計(jì)愿有洞關(guān)稠的嘩記肉錄么、填文畢件卵和騰所卷需靠要傍的紅其鞋他駝信倦息役；（1佳0）泉管混理肆層乘對毒其季作廚出派的斑與訊審塑計(jì)撇有授關(guān)鋒的裕聲公明砍予救以書迅面時(shí)確示認(rèn)；（1上1）拒注精冊瞇會(huì)漸計(jì)侮師謎對輕執(zhí)徹業(yè)照過寬程客中菊獲貢知凍的堡信售息保與密；（1嫩2）庫審趙計(jì)收跌費(fèi)；（1餃3）違自約矩責(zé)非任；（1券4）懇解兄決爭梨議的拾方撓法撿；（1司5）席簽苦約丸雙腎方爐法房誠定另代垂表吃人養(yǎng)或號其研授翅權(quán)魂代揀表服的簽沙字遍蓋剝章，輩以廟及暈簽予約禍雙飽方掏加活蓋錯(cuò)的噸公航章沸。（扶二樓）清在蒸需冶要苦時(shí)應(yīng)刻考鼻慮類增狼加的幅業(yè)絮務(wù)負(fù)約翅定陵條金款如姥果透情螺況玩需蝕要瓣，峰注鑼冊英會(huì)患計(jì)挖師合應(yīng)鼓當(dāng)牲考依慮蓮在筋審配計(jì)稱業(yè)聯(lián)務(wù)矮約沿定補(bǔ)書漂中揚(yáng)列石明百下亮列恭內(nèi)括容啦：（1）季在景某棋些阿方矮面龜對屠利悼用其需他棚注辣冊誕會(huì)山計(jì)寫師姓和舌專痰家紐奉工篩作的作安荒排患；（2）愁與域?qū)徤徲?jì)突涉使及筋的內(nèi)劍部唉審孟計(jì)很人來員繞和秀被半審?fù)坑?jì)搶單室位有其素他招員任工駐工希作側(cè)的博協(xié)有調(diào)；（3）著預(yù)佛期令向物被戶審閱計(jì)然單鮮位防提廢交肉的鍋其欲他烘函鎖件欲或殼報(bào)赴告聽；（4）舍與逐治盼理口層閥整萄體掘直堵接撿溝廊通準(zhǔn)；（5）認(rèn)在魯首悟次搖接超受趨審懼計(jì)牌委劃托松時(shí)鳥，棵對節(jié)與皇前杯任星注蘆冊內(nèi)會(huì)混計(jì)砍師晚溝另通連的艇安狗排露；（6）策注智冊辜會(huì)你計(jì)宅師大與蛾被叫審頸計(jì)張單宏位勻之路間服需打要立達(dá)繼成冷進(jìn)私一久步文協(xié)霸議償?shù)氖焓抡黜?xiàng)哲。（篩三鋸）稱連粗續(xù)找審巡壽計(jì)找業(yè)剃務(wù)瓜中兔的銅考翅慮注瞇冊勇會(huì)碌計(jì)壁師峰可姻以慮與從被索審愁計(jì)外單悶位塵簽巡壽訂廢長歇期悲審搭計(jì)調(diào)業(yè)帝務(wù)發(fā)約蠶定農(nóng)書誤，紛但斤如團(tuán)果啟出頌現(xiàn)墓下球列悉情爸況種，股應(yīng)港當(dāng)裙考錢慮綿重劉新晌簽挽訂雨審歷計(jì)浩業(yè)聲務(wù)障約殘定盡書奴：（1）獵有巡壽跡濾象暴表啟明柏被童審申計(jì)鹽單犯位誤網(wǎng)解頓審?fù)朴?jì)并目柜標(biāo)余和令范斬圍；（2）吊需數(shù)要修考改約辣定樓條墳款論或增明加特割別堂條傳款淋；（3）尖高舍級銷管頃理慶人披員采、細(xì)董禽事穩(wěn)會(huì)憐或矛所李有唱權(quán)畏結(jié)伸構(gòu)白近控期泛發(fā)排生販變圍動(dòng)磨；（4）繼被耀審盤計(jì)鋪單攝位雖業(yè)醋務(wù)檢的性縱質(zhì)蓋或其規(guī)真模發(fā)快生債重罰大篩變唇化吸；（5）廊法恭律嶼法甚規(guī)圈的階規(guī)識定限；（6）夏管蓄理棒編罪制筍財(cái)灰務(wù)皮報(bào)活表嶄采衫用受的沖會(huì)紗計(jì)俗準(zhǔn)汗則蕉和佛相偷關(guān)礦會(huì)歸計(jì)環(huán)制眉度坦發(fā)隊(duì)生猾變拘化芳。出補(bǔ)現(xiàn)障上曾述蓬第現(xiàn)（2）乎種側(cè)情賠況譯時(shí)株，幕注策冊管會(huì)香計(jì)控師境也魄可拖以型與她被藏審豆計(jì)職單烘位簽優(yōu)訂逢補(bǔ)棋充逗協(xié)槍議區(qū)，面原斯審北計(jì)漏業(yè)烏務(wù)嘆約蛋定肝書僚繼廳續(xù)單有冊效。第紀(jì)三涉節(jié)沖審獄計(jì)照重咐要婆性一掏、鞠對茅審拘計(jì)掀重渾要鎖性課的測理奪解二東、定計(jì)康劃頑階嗓段叫確錄定飯重綢要賤性姿水齡平三嘉、古重貝要桌性勤與特審執(zhí)計(jì)布風(fēng)半險(xiǎn)四旗、超錯(cuò)第報(bào)一緣瑞、衫對骨審系計(jì)盼重罩要填性躁的辱理絞解重劣要窯性是構(gòu)指癥被墳審揚(yáng)計(jì)猾單松位呢會(huì)省計(jì)姻報(bào)愉表薄中匯錯(cuò)經(jīng)報(bào)魯或鄭漏肌報(bào)敬的瘦嚴(yán)險(xiǎn)重?fù)u程罰度兄，懼這脅一揮程蘋度樸在秧特廳定厚環(huán)誰境場下數(shù)可摩能營影裕響崇會(huì)左計(jì)籍報(bào)拘表規(guī)使設(shè)用貢者然的亞判欲斷躍或鼻決割策喂。重室要膚性箭概振念瞎是針鴨對挨財(cái)規(guī)務(wù)奏報(bào)絲式表而畏言掠的重頌要頭性殊概類念應(yīng)配從慢財(cái)凈務(wù)爆報(bào)病表械使橋用謎者段（氧整骨體廁）的嘗角社度黑來皮考網(wǎng)慮重記要米性涼的房誠判巨斷離見不倒開榆特?cái)y定支的表環(huán)堵境重萌要撫性改的番評腳估秤需眼要運(yùn)完用鹿職臟業(yè)尾判尤斷理爭解益重斜要秒性醉的傾概益念垂，怎需導(dǎo)要施注焰意艦把陪握供以素下碼幾裙點(diǎn)鑼：1、竟重荒要蠅性魔概懂念諷中華的霞錯(cuò)粒報(bào)僅包養(yǎng)含漏窄報(bào)財(cái)知?jiǎng)?wù)荒報(bào)撫表遷錯(cuò)販報(bào)耍包滿括困財(cái)妖務(wù)接報(bào)帖表金值額的閉錯(cuò)恥報(bào)妻和搭財(cái)趙務(wù)阿報(bào)噸表披壁露的旅錯(cuò)悶報(bào)水。2、五重助要虧性疊概氧念降是粗針?biāo)ω?cái)踢務(wù)刃報(bào)礙表革使浮用羽者邊決急策他的乞信茄息婦需日求而林言妻的如擇果綠財(cái)科務(wù)泛報(bào)傭表業(yè)中謹(jǐn)?shù)墓棠尘?xiàng)推錯(cuò)壺報(bào)勒足悲以蟲改跨變眉或賭影奔響待財(cái)代務(wù)卻報(bào)魔表填使必用賠者削的磨相帆關(guān)龍決錫策姑，迫則婦該膝項(xiàng)劑錯(cuò)鍋報(bào)乘就遼是獨(dú)重膏要處的降，歪否賓則肯就爬不駐重糟要橋。3、贏重勵(lì)要裂性袋包脂括戶對數(shù)移量撲和皮性湊質(zhì)兩紀(jì)個(gè)盜方著面懸的杠考營慮所惜謂宵數(shù)事量抽方枕面壺，銜是膊指夫錯(cuò)獎(jiǎng)報(bào)抽的詠金團(tuán)額怕大輩小姑，旋性爪質(zhì)纖方爐面覆則扣是適錯(cuò)蟲報(bào)下的劍性成質(zhì)芝。信一灘般蜘而鴿言忙，睜金枯額業(yè)大齒的服錯(cuò)腹報(bào)絲式比嬌金吹額換小辦的遞錯(cuò)委報(bào)土更出重剛要蒸。4、苦重學(xué)要倍性紫的產(chǎn)確來定佩離曲不代開具竊體攝環(huán)拘境不序同杜企排業(yè)方面顯臨馬不徒同楚的杰環(huán)英境廣，話因教而士判援?dāng)喾抵剜]要腫性覺的旦標(biāo)滴準(zhǔn)搞也純不撿相孤同頃。5、想對棚重孫要仁性狡的蓄評聚估授需件要鞋運(yùn)鑒用職歐業(yè)極判辣斷需立要列注眉意抓的拍是食，滋僅摩從粗?jǐn)?shù)民量雀角踏度括考振慮顛，稀重嚴(yán)要禁性穴水起平故只報(bào)是具提柜供目了概一掉個(gè)門枯檻番或懲臨肆界搖點(diǎn)。末在守該車門酬檻俘或油臨肢界稅點(diǎn)符之膚上寇的雅錯(cuò)灶報(bào)假就跌是擔(dān)重新要笑的柿。睬反參之接，怕該喪錯(cuò)避報(bào)頓則靈不屈重貸要小。【例幅題·單招選倚題】在媽理蠢解臉重塘要速性錄概皆念揮時(shí)勤，乞下敞列闊表柏述敵中錯(cuò)念誤的榴是遣（隆）痰。A桂.重界要斧性賣取伙決灶于喚在敏具滅體宣環(huán)爹境神下牲對犬錯(cuò)酸報(bào)林金風(fēng)額成和伙性暖質(zhì)避的秤判施斷B暖.如竄果夜一握項(xiàng)的錯(cuò)聾報(bào)宅單秩獨(dú)摟或膀連摸同身其茶他拒錯(cuò)晶報(bào)貿(mào)可舉能眉影嫂響障財(cái)戴務(wù)疲報(bào)候表柜使捕用刑者津依辛據(jù)核財(cái)緊務(wù)蔽報(bào)賣表百作撇出密的夢經(jīng)早濟(jì)艇決醫(yī)策招，鼠則尸該永項(xiàng)辮錯(cuò)嬸報(bào)盈是臥重乓大榮的C爽.判略斷棍一夏項(xiàng)鈔錯(cuò)迅報(bào)咽對葵財(cái)電務(wù)賠報(bào)違表苗是屑否宇重雞大叉，胳應(yīng)溝當(dāng)汁考喪慮帖對片個(gè)鞠別曬特悟定披財(cái)哥務(wù)衡報(bào)捷表思使杠用巴者揭產(chǎn)蒙生攪的養(yǎng)影海響D愚.較差小員金那額噸錯(cuò)羞報(bào)跑的皆累鞋計(jì)型結(jié)筋果爆，冶可靈能錢對哲財(cái)央務(wù)斑報(bào)腔表唯產(chǎn)攏生融重女大西影章響『正缺確浮答嗓案』劇C笨『答騰案端解帆析』根寧據(jù)淋準(zhǔn)替則蒼的妖規(guī)感定庭，昏判部斷翁一孝個(gè)惠事點(diǎn)項(xiàng)倉對妥財(cái)特務(wù)淹報(bào)魂表艷使陵用盆者伏是劣否氏重恩大饞，痕是超將店使凡用毀者黑作助為蜜一徒個(gè)娛群沸體渾對稿共犬同誕性婚的叮財(cái)肺務(wù)趁信病息徹的陰需吸求帶來蜓考敲慮轉(zhuǎn)的弟。鉆沒撒有哨考敏慮徐錯(cuò)蟻報(bào)百對惜個(gè)蹲別皺特粒定怖使襖用送者弦可套能她產(chǎn)違生遙的恢影禿響淡，且因敢為辛個(gè)德別統(tǒng)特津定健使凳用扶者震的欄需踏求松可絹能龍極菊其摧不炭同廉，冤所替以揮選旅項(xiàng)C不燃正包確屬。（租二胳）趴審蹦計(jì)屆重傲要鳥性友運(yùn)炎用科的黨情奧形1磚.在審胡計(jì)踩計(jì)償劃念階冷段，更確戲定趕審溪計(jì)迫程柄序旋的寨性駝質(zhì)刑、任時(shí)乎間灰和姓范聯(lián)圍續(xù)時(shí)洞，虛重須要民性撞被絹看腹作蟲是緩審鴿計(jì)榨所態(tài)允響許斧的倉可銅能吵或庫潛啦在儲的決為早發(fā)弟現(xiàn)蔽錯(cuò)移報(bào)也或溝漏希報(bào)扣的恥限惡度靈，爺及投注嶼冊湊會(huì)指計(jì)脖師隨在盈運(yùn)綱用限審六計(jì)澇程恒序店以咸檢文查左會(huì)揮計(jì)謠報(bào)搞表您的踏錯(cuò)框報(bào)兔或話漏翅報(bào)夜時(shí)饅所狗允途許五的條誤嚇差俯范冰圍佛。2碼.在評衛(wèi)價(jià)商審翼計(jì)搖結(jié)百果時(shí)壺，附重布要?dú)庑愿恍蹩粗匙髡际峭颇趁鸵积斿e(cuò)淋報(bào)屈或嶼漏枝報(bào)啞或雹匯騰總憂的幫錯(cuò)卵報(bào)低或那漏記報(bào)心是惰否認(rèn)影慘響披到汽會(huì)翻計(jì)技報(bào)券表造使仇用旬者摔的射判后斷擴(kuò)和芬決容策紗的芒標(biāo)蒸志憂。二靜、脅計(jì)喂劃撕階蛛段翠確勢定鞠重尚要網(wǎng)性冒水眠平（鉆一紋）滋從數(shù)凳量喇方茅面考新慮宣重衫要撕性注抵冊凱會(huì)迎計(jì)變師外應(yīng)象當(dāng)然考肌慮財(cái)屬務(wù)聚報(bào)有表途層煉次皇和船各詳類哥交場易研、房誠賬孤戶升余流額墨、岡列踐報(bào)稍層唇次確棗定賓重霜要參性定水嗎平借。（絕二戒）傅從性務(wù)質(zhì)則方費(fèi)面考唐慮鮮重荷要肆性金溜額首不增重巾要麗的塊錯(cuò)仙報(bào)蠶從怪性跟質(zhì)蠻上圓看腰有鄰可炭能母是矛重頑要簽的接。注舟冊翠會(huì)突計(jì)宗師繩在駁判流斷嶄錯(cuò)盡報(bào)勺的桐性架質(zhì)體是宿否保重介要傻時(shí)初，沉應(yīng)備該溉考節(jié)慮省的具覆體統(tǒng)情吵況包洽括魔：榴錯(cuò)對報(bào)志對厲遵襪守匙法淚律寧法棚規(guī)嘗要結(jié)求絨的悉影引響撐程爭度滴；螺錯(cuò)告報(bào)急對烈遵主守福債禾務(wù)跡契燥約拍或澤其居他吊合關(guān)同喪要漸求歐的倆影亂響潤程昏度無；紀(jì)錯(cuò)作報(bào)俗掩進(jìn)蓋乎收據(jù)益出或版其話他應(yīng)趨許勢承變益化時(shí)的元程河度堡等撫。（仔三挺）鍵、烘重嚼要籠性倡水蘇平糠的況兩撥個(gè)勺層裹次1燒．斗財(cái)廁務(wù)麥報(bào)晝表融層旗次娘的伍重幻玉要篇性葛水水平(遙1配)撇基絹本暴方辱法通徹常燃先選場定丙一康個(gè)窩基漆準(zhǔn)砌，西再湊乘布以軍某揚(yáng)一愿百細(xì)分壩比作踐為殃財(cái)溫務(wù)奇報(bào)材表陵整居體耗的書重雹要瞧性臨。求如湖圖趁所養(yǎng)示：不淋同濾性砍質(zhì)緩的影被茶審扣計(jì)贈(zèng)單躲位漸及傾其斜恰普當(dāng)釣的覽基講準(zhǔn)鍋：不留同匪性唱質(zhì)辣的簡被厭審捏計(jì)亦單趨位駱及刻其大恰足當(dāng)?shù)沟娜踅?jīng)劈燕驗(yàn)板百戚分挑比：2殃、逼特惠定圓類幸別灶交擺易索、蛙賬犧戶括余喬額瞞或藏披穴露叛的劑重邀要閃性盡面管互特華定腐類展別把的召交底易信、證賬夕戶呢余類額微或蠅披志露插發(fā)押生猜的次錯(cuò)腔報(bào)螺金廁額安低喚于酬財(cái)焦務(wù)世報(bào)灣表錫整哈體地的韻重個(gè)要貫性尊，塊但候很補(bǔ)可滾能詞被荷合掃理鋤預(yù)瞞期鞭將較對府使洗用或者幸根改據(jù)慎財(cái)狐務(wù)必報(bào)貴表掘做薄出直的鋪經(jīng)淺濟(jì)今決繞策倒產(chǎn)鵝生舅影耍響度，相比令如霸：1栽.震法跡律斷法蹤蝶規(guī)拾或乖適育用振的厘財(cái)赴務(wù)牲報(bào)夏告紡編蓋制梁基路礎(chǔ)座是崗否透影鹽響準(zhǔn)財(cái)棗務(wù)順報(bào)宜表慎使球用斜者前對稻特?zé)岫ㄖ祉?xiàng)鎮(zhèn)目醫(yī)（識如桂關(guān)程聯(lián)傻方妥交榴易危、趨管獎(jiǎng)理館層介和唉治撈理石層行的店薪考酬炎）冊計(jì)的量蜜或疑披秩露夫的披預(yù)憶期綢；2休.充與慕被辟審抄計(jì)繩單票位旋所場處除行險(xiǎn)業(yè)娛相唱關(guān)此的補(bǔ)關(guān)酒鍵丟性院披僻露把（勿如倆制嚼藥挑企傳業(yè)貞的夸研聞究朽與肉開炎發(fā)堡成玩本晨）跪；3刪.滾財(cái)變務(wù)撇報(bào)們表史使繪用株者尊是吳否阿特烈別忽關(guān)坡注孝財(cái)閘務(wù)扁報(bào)咱表養(yǎng)中稱單營獨(dú)后披候露棟的喊業(yè)常務(wù)方的紡特蒼定害方糠面吊（待如振新訓(xùn)收隨購裂的給業(yè)宰務(wù)鞭）古。補(bǔ)府充疊：魔審趴計(jì)摸風(fēng)挪險(xiǎn)一常、議審候計(jì)滿風(fēng)絞險(xiǎn)(一起）領(lǐng)審概計(jì)期風(fēng)淚險(xiǎn)酸的罷含惡義審葵計(jì)困風(fēng)固險(xiǎn)殲是呈指哭會(huì)趟計(jì)鹽報(bào)旦表存蒙在重坐大遙錯(cuò)石報(bào)搜或艦漏陷報(bào)困，奇而展審旦計(jì)佛人腰員搏審骨計(jì)嚼后浸發(fā)擇表不痕恰賄當(dāng)審榆計(jì)殿意倒見筐的發(fā)可泥能例性距。(二套）造審市計(jì)趴風(fēng)留險(xiǎn)趨的難組辭成喚要稱素審六計(jì)歌風(fēng)局險(xiǎn)狡包獲括動(dòng)固濾有盛風(fēng)段險(xiǎn)翠、我控疊制去風(fēng)輕險(xiǎn)嗽和籌檢顛查瞇風(fēng)娘險(xiǎn)謎。固紛有涂風(fēng)轟險(xiǎn)是梁指不桶存左在瘡相通關(guān)端內(nèi)膀部貓控酸制時(shí)堆，隙某澆一玻賬蘿戶凳交掙易騰類透別條單擋獨(dú)休或膽連涂同沿其租他槳賬做戶宗、抗交宴易脹類詢別妥產(chǎn)級生消重罵大認(rèn)錯(cuò)衡報(bào)丑或悉漏循報(bào)允的楚可弓能塊性瞧。控斑制侄風(fēng)藝險(xiǎn)是紫指得某川一形賬施戶煎或發(fā)交盈易逼類照別礦單準(zhǔn)獨(dú)傲或市連勤同冠其縫他貍賬敞戶柜、廳交妻易科類戰(zhàn)別袖產(chǎn)趙生倒錯(cuò)錄報(bào)垮或紀(jì)漏蒜報(bào)綢，婆而沒競有斜被彈企篩業(yè)紛的風(fēng)內(nèi)緊部從控膊制束及播時(shí)棍防楚止喜、臉發(fā)劫現(xiàn)湯和杏糾縮慧正陷的粥可腳能然性屠。檢虧查螺風(fēng)崇險(xiǎn)是磨指擁某拴一挎賬登戶說或爪交賢易絲式類辨別姑單遭獨(dú)奔或?yàn)V連根同香其同他浙賬觀戶閘、司交照易脈類葵別婚產(chǎn)談生未錯(cuò)璃報(bào)詞或逆漏舞報(bào)頃，注倚冊惡會(huì)鑼計(jì)慌師霞為份將網(wǎng)審旦計(jì)夏風(fēng)違險(xiǎn)萌降張至脆可欺接翅受唇的漲低統(tǒng)水務(wù)平趴而實(shí)蛾施搬程暢序輕后露沒凈有庭發(fā)飛現(xiàn)丑這槍種磚錯(cuò)范報(bào)尿的麥風(fēng)每險(xiǎn)憶。(三)審斃計(jì)犯風(fēng)寸險(xiǎn)牽組旨成慘要面素款之膠間煉的派關(guān)晨系固畫有這風(fēng)流險(xiǎn)×控?fù)P制倆風(fēng)還險(xiǎn)重就大難錯(cuò)注報(bào)領(lǐng)風(fēng)芳險(xiǎn)注石釋唉：拍評掛估棕的蘿重寬大隊(duì)錯(cuò)憲報(bào)漁風(fēng)莫險(xiǎn)迎越鐘高圾，勸可恰接抓受蜘的鎮(zhèn)檢騾查砍風(fēng)總險(xiǎn)齊越尤低遙；襯評點(diǎn)估劍的字重矮大畝錯(cuò)蒜報(bào)慨風(fēng)牌險(xiǎn)兵越扔低脈，堅(jiān)可射接見受盞的山檢莖查鋼風(fēng)星險(xiǎn)穩(wěn)越埋高插。（捎一暖）色理蛛解聯(lián)：叔重庸要率性框與叛審迷計(jì)陰風(fēng)心險(xiǎn)者、委審稿計(jì)揪證另據(jù)竹之味間筑的灶關(guān)丹系會(huì)沈計(jì)腔報(bào)示表渴使柏用痛者刊：漆實(shí)奴際桐重痕要賞性逗（姥客蟲觀的）(恰1露)對剩會(huì)穿計(jì)稼報(bào)懼表導(dǎo)要矛求很高殲－稠希鍛望C混P敗A查販出糧所泛有寨的百錯(cuò)輸報(bào)銷、缺漏癥報(bào)授－蒜羨很竄小脖的頸都耗影舞響債其野決蟲策府－譜抬重艘要謀性冒水局平將低板－降C吳P萄A面態(tài)臨巡壽的注審滑計(jì)眉風(fēng)私險(xiǎn)趕高4拘0探0名0元僻（當(dāng)高門）癢揭查鮮出4慣0芬0接0元兇以殿上角（腫證援據(jù)異少賴）2忘0喂0相0元蒙（腦低救）怪絲式①蛛查躁出4很0耀0丟0元蹤蝶以央上②查余出2蛇0旗0晚0善~蛛4則0你0膚0元累之都間－芬審接計(jì)岔風(fēng)妻險(xiǎn)蹈低－司審沸計(jì)陳風(fēng)菜險(xiǎn)無高(夠2頌)重番要貍性恭水朝平三險(xiǎn)、滅重高要期性冠與稍審洽計(jì)夸風(fēng)雙險(xiǎn)重機(jī)要久性誼與燈審戶計(jì)有風(fēng)訓(xùn)險(xiǎn)悼之壟間朋存謎在反襖向遷關(guān)訪系。品重寸要霉性震水推平榆越云高典，龜審各計(jì)稅風(fēng)掙險(xiǎn)銜越企低朵；軌反纏之酷，捷重賽要這性榮水然平駱越桌低舌，腔審黑計(jì)稅風(fēng)殿險(xiǎn)異越侮高河。設(shè)這素里羞，重械要闊性鼠水掀平織的五高供低鋸指賄的憐是星金裕額惱的豎高看低酷。重強(qiáng)要鉛性那和爭審品計(jì)例證濫據(jù)班之掘間擊也尺是反誦向董變蒼動(dòng)的牲關(guān)植系度。（趟二舅）蛋考賽慮先重帳要閃性潛與孟審糟計(jì)瞧風(fēng)墨險(xiǎn)具的惠關(guān)厘系紹對本審割計(jì)佛程秀序糕的故影濾響1、瞧在饑審污計(jì)但計(jì)邪劃峰階巴段在達(dá)審真計(jì)幻玉計(jì)乒劃豪階貓段量，距注債冊政會(huì)州計(jì)券師叫在狐確述定賢審擱計(jì)蓄程獎(jiǎng)序雙的趙性確質(zhì)習(xí)、秩時(shí)莖間骨和憂范敗圍襪時(shí)康，議需饒要齒考抬慮醋計(jì)誓劃賺的翠重財(cái)要總性礦水煎平趙。2、擺在驕審田計(jì)侍執(zhí)您行保階風(fēng)段在疼審控計(jì)嗎執(zhí)敲行脅階唯段瞇，如隨闊著卡審鞋計(jì)累過賠程溪的毯推職進(jìn)廚，注寬冊衛(wèi)會(huì)尾計(jì)坑師寺應(yīng)夜當(dāng)員及情時(shí)容評昨價(jià)濃計(jì)擾劃型階通段隸確哪定矮的奪重桌要寨性躁水青平旅是榆否抖仍授然肯合編理，廢并洞根違據(jù)簡具賀體烏環(huán)賄境奪的斃變風(fēng)化肯或盛在政審奸計(jì)昆執(zhí)莫行丑過去程舒中猛進(jìn)孤一憐步召獲腥取信的霧信畏息奪，修哄正漫計(jì)當(dāng)劃丹的等重輔要苦性騙水呀平為，昂進(jìn)魯而星修念改餓進(jìn)捏一引步繡審召計(jì)好程蹈序紫的駕性劃質(zhì)貍、鳴時(shí)診間選和敗范黃圍擾。3、療在妹評攤價(jià)虎審梅計(jì)甜程決序仙結(jié)燙果鏡階律段在蔽評卵價(jià)土審程計(jì)麥程宮序青結(jié)呢果絮階脂段還，繳注遇冊脾會(huì)若計(jì)喇師線確柜定渾的嚴(yán)重龜要小性羽和獎(jiǎng)審紐奉計(jì)擋風(fēng)冰險(xiǎn)研，茄可團(tuán)能果與觀計(jì)丟劃竄審役計(jì)筋工浪作似時(shí)靈評波估之的扯重軍要撓性撞和扯審竊計(jì)督風(fēng)伶險(xiǎn)回存魂在創(chuàng)差秩異抹。哨在靜這布種鈔情皇況琴下制，肆注友冊晨會(huì)凍計(jì)牛師糞應(yīng)暴當(dāng)繪重饒新尖確余定手重亞要貢性巴和筒審績計(jì)盞風(fēng)主險(xiǎn)煤，妖并歡考米慮證實(shí)汗施速的滋審盯計(jì)昆程淹序肌是請否洗充兇分華。四職、五錯(cuò)重報(bào)（貝一母）再錯(cuò)緩報(bào)件的競定攏義錯(cuò)洪報(bào)，值是痕指隨某盒一衣財(cái)材務(wù)概報(bào)籌表拜項(xiàng)軋目紅的金畢額肢、衫分磚類繞、搏列懸報(bào)不或真披傻露，肺與司按省照仔適舒用炸的領(lǐng)財(cái)政務(wù)座報(bào)彩告鬼編石制積基旁礎(chǔ)盜應(yīng)五當(dāng)銳列助示池的統(tǒng)金吼額摧、筍分咐類禽、墻列號報(bào)星或宋披略露終之畏間細(xì)存安在壯的差絨異；培或酬根狼據(jù)膛注懼冊千會(huì)殺計(jì)雀師財(cái)?shù)亩姓{(diào)斷隔，摧為仗使憲財(cái)距務(wù)崗報(bào)務(wù)表糠在德所毛有晶重席大纖方懶面煌實(shí)買現(xiàn)耐公收允弦反跪映東，脅需睛要頑對汪金詞額苦、言分衰類估、堪列率報(bào)朗或弄披衰露截作夸出刃的捕必傍要調(diào)隔整。（盆二得）膠錯(cuò)野報(bào)謝的買類語型錯(cuò)嘗報(bào)啦區(qū)始分木為衡事去實(shí)謠錯(cuò)晶報(bào)玻、患判絨斷用錯(cuò)靈報(bào)爸和授推碧斷傻錯(cuò)扁報(bào)會(huì)可越能綁是秩有頂用摔的。明甩顯狐微員小鋤錯(cuò)稅報(bào)無藥論卡單腰獨(dú)竄或拿者志匯孔總退起濕來帽，套無括論孩從匠規(guī)頑模嚼、侄性童質(zhì)愧或紐奉其悠發(fā)倘生日環(huán)倘境臣來漲看靈都筑是純明章顯隸微愿不贈(zèng)足賢道疑的垮。毯對垮于汗注漆冊午會(huì)富計(jì)怪師丈界護(hù)定沙的明攏顯倦微費(fèi)小堡的塊錯(cuò)普報(bào)不廊需悄要梅累樸積置。累隙積不識門別珍出怖的永錯(cuò)留報(bào)識別出的錯(cuò)報(bào)具體情形事實(shí)錯(cuò)報(bào)（1）被審計(jì)單位收集和處理數(shù)據(jù)的錯(cuò)誤（2）對事實(shí)的忽略或誤解（3）故意舞弊行為判斷錯(cuò)報(bào)（1）管理層和注冊會(huì)計(jì)師對會(huì)計(jì)估計(jì)值的判斷差異（2）管理層和注冊會(huì)計(jì)師對選擇和運(yùn)用會(huì)計(jì)政策的判斷差異，由于注冊會(huì)計(jì)師認(rèn)為管理層選用會(huì)計(jì)政策造成錯(cuò)報(bào)，管理層卻認(rèn)為選用會(huì)計(jì)政策適當(dāng)，導(dǎo)致出現(xiàn)判斷差異推斷錯(cuò)報(bào)推斷錯(cuò)報(bào)是指注冊會(huì)計(jì)師根據(jù)樣本中識別的錯(cuò)報(bào)來推斷總體的錯(cuò)報(bào)，推斷錯(cuò)報(bào)是一個(gè)具體金額。（毒五稿）鑒評鈔價(jià)逗未悉更河正易錯(cuò)質(zhì)報(bào)躬的劣影叮響未旺更鞋正剃錯(cuò)昏報(bào)，每是勿指釋注牲冊扎會(huì)悉計(jì)落師癥在亡審隨計(jì)頁過筐程柄中字累融積任的斜且氧被失審以計(jì)供單木位弱未租予菌更闊正沉的優(yōu)錯(cuò)烏報(bào)妖。在止評龜價(jià)榮未浴更負(fù)正種錯(cuò)專報(bào)推