財(cái)務(wù)報(bào)表審計(jì)中對(duì)舞弊與法律法規(guī)的考慮

第一節(jié)舞弊的含義和種類一、舞弊的含義：舞弊是指為了得到他人的信任，故意歪曲事實(shí)真相，并且明知是違法的或者是錯(cuò)誤的行為，舞弊者因此行為獲得利益，同時(shí)對(duì)第三者因此行為造成損失的行為。二、舞弊的種類：1、侵占資產(chǎn)包括，管理層或員工在購貨時(shí)收取回扣，將個(gè)人費(fèi)用在單位列支，貪污收入款項(xiàng)，盜取或挪用貨幣資金、實(shí)物資產(chǎn)或無形資產(chǎn)等。侵占資產(chǎn)通常伴隨著虛假或誤導(dǎo)性的文件記錄，其目的是隱瞞資產(chǎn)缺失或未經(jīng)適當(dāng)授權(quán)使用資產(chǎn)的事實(shí)。第一節(jié)舞弊的含義和種類二、舞弊的種類：2、對(duì)財(cái)務(wù)信息做出虛假報(bào)告對(duì)財(cái)務(wù)信息做出虛假報(bào)告，可能源于管理層通過操縱利潤誤導(dǎo)財(cái)務(wù)報(bào)表使用者對(duì)被審計(jì)單位業(yè)績(jī)或盈利能力的判斷。對(duì)財(cái)務(wù)報(bào)表信息做出虛假報(bào)告通常表現(xiàn)為：（1）對(duì)財(cái)務(wù)報(bào)表所依據(jù)的會(huì)計(jì)記錄或相關(guān)文件記錄的操縱、偽造或篡改。（2）對(duì)交易、事項(xiàng)或其他重要信息在財(cái)務(wù)報(bào)表中的不真實(shí)表達(dá)或故意遺漏。（3）對(duì)確認(rèn)、計(jì)量、分類或列報(bào)有關(guān)的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的故意誤用。第二節(jié)治理層、管理層和注冊(cè)會(huì)計(jì)師的責(zé)任一、治理層、管理層的責(zé)任防止或發(fā)現(xiàn)舞弊是被審計(jì)單位治理層和管理層的責(zé)任。內(nèi)部控制是發(fā)現(xiàn)和防止舞弊的第一道防線。治理層有責(zé)任監(jiān)督管理層建立和維護(hù)這方面的內(nèi)部控制。管理層有責(zé)任在治理層的監(jiān)督下建立良好的控制環(huán)境。二、注冊(cè)會(huì)計(jì)師的責(zé)任注冊(cè)會(huì)計(jì)師有責(zé)任按照審計(jì)準(zhǔn)則的規(guī)定實(shí)施審計(jì)工作，獲取財(cái)務(wù)報(bào)表在總體上不存在重大錯(cuò)報(bào)的合理保證。由于審計(jì)的固有限制，即使按照審計(jì)準(zhǔn)則的規(guī)定恰當(dāng)?shù)赜?jì)劃和實(shí)施審計(jì)工作，注冊(cè)會(huì)計(jì)師也不能對(duì)財(cái)務(wù)報(bào)表整體不存在重大錯(cuò)報(bào)獲取絕對(duì)保證。第麗二藍(lán)節(jié)戒治均理涂層慢、載管送理航層華和甲注寶冊(cè)渠會(huì)終計(jì)挺師死的獵責(zé)晴任二也、芽注肯冊(cè)碎會(huì)眨計(jì)移師預(yù)的丹責(zé)勉任管全理窯層日舞鉆弊幅導(dǎo)珍致瘦的把重睡大稀錯(cuò)梨報(bào)抓未耗被歲發(fā)埋現(xiàn)骨的編風(fēng)丟險(xiǎn)尚，嶼通蓬常蝦大痕于塊員寫工并舞瓶弊紹導(dǎo)男致濕的遇重杠大嶼錯(cuò)株報(bào)州未孕被垮發(fā)記現(xiàn)睬的秘風(fēng)都險(xiǎn)源。影倆響印注頌冊(cè)賊會(huì)針計(jì)臘師石發(fā)蜻現(xiàn)鉗舞綢弊鎮(zhèn)導(dǎo)梁致滾的吩重商大脫錯(cuò)復(fù)報(bào)堵風(fēng)帥險(xiǎn)嗎的街因搬素打主日要抄包抵括忠：（膀1輕）銷舞視弊會(huì)者索的微狡訓(xùn)詐欲程蔥度憑；（館2幟）孫串童通柜舞脾弊混的犯程革度梅；（伐3舍）償舞口弊牢者幣在浴被童審撈計(jì)延單渠位洪的蔬職片位賤級(jí)敵別?。唬ㄔ?膝）杜舞升弊博者勒操塵縱蕩會(huì)禾計(jì)撤分死錄撐的厘頻授率見和持范遙圍乎；（者5院）斧舞藥弊盞者樂操介縱稻的受每沃筆旺金神額畫的疲大釘小涼。獲棉取鈔舞胞弊融風(fēng)都險(xiǎn)情信壺息探的仆程機(jī)序舞地弊沃審艦計(jì)葛的筆主襲要政程爐序第冶三漁節(jié)襯風(fēng)劫險(xiǎn)訂評(píng)存估媽程親序盼（錯(cuò)舞券弊拐風(fēng)押險(xiǎn)繭）獲縱取窗舞覺弊運(yùn)風(fēng)姻險(xiǎn)給信栽息呈的錦程蒼序擴(kuò)染展跟性悟詢裁問考敢慮逢分懲析烤性非復(fù)敞核腹的押結(jié)穗果考嘴慮江舞聰弊蹤蝶風(fēng)志險(xiǎn)古因言素確遠(yuǎn)認(rèn)析舞問弊撤風(fēng)堤險(xiǎn)在腦確價(jià)認(rèn)將舞濕弊緊風(fēng)蟲險(xiǎn)亡的導(dǎo)過船程悟中泰，悲注懂冊(cè)惑會(huì)羽計(jì)獸師息應(yīng)化充扣分食運(yùn)還用血職最業(yè)賭判允斷扇，絮考拘慮稀舞陳弊乎風(fēng)再險(xiǎn)刃的慚屬勇性類悉型重怨要出性可甘能死性普男遍豆性舞丹弊符審挨計(jì)局的酬主昨要姿程蜻序在龜考圈慮棟組技織槽采餓取錯(cuò)項(xiàng)珠目居和預(yù)控腐制饅措越施免的乞基呈礎(chǔ)訴上痰評(píng)碼價(jià)蛋已疲確次認(rèn)溉的棵風(fēng)保險(xiǎn)對(duì)瓜評(píng)暖價(jià)展結(jié)銅果昨做瘋出故反彼應(yīng)評(píng)翻價(jià)乘審仗計(jì)雪證龜據(jù)就前可災(zāi)能訂的他舞架弊給與嫁管繞理敢層隨、付審撇計(jì)符委量員家會(huì)踐進(jìn)關(guān)行臺(tái)交眨流將廣注武冊(cè)認(rèn)會(huì)添計(jì)娃師克對(duì)獲舞覽弊肌的勉考映慮回進(jìn)纖行霧記轎錄第梅三供節(jié)械風(fēng)黎險(xiǎn)榜評(píng)輕估使程蘋序免（趁舞未弊素風(fēng)掃險(xiǎn)慚）一儲(chǔ)、點(diǎn)詢唇問1自、寬詢廳問榴人聽員碌（林管裳理姐層刮和得其景他歪相荒關(guān)飛人怠員害）2工、塘詢懇問曾內(nèi)慚容冬（諒教協(xié)材瀉2探4婚2痕-柄2輩4澡3脫頁呼）二霉、大考古慮林舞舞弊填因這素舞能弊氣的瞞發(fā)恰生躺一灘般茅都隱同卻時(shí)服具蝕備哀三藝個(gè)腔風(fēng)世險(xiǎn)盜因休素勇：男（旦舞尼弊壯三遞角家理鐵論跡）（初1膊）按動(dòng)殺機(jī)造或常壓杏力徐。舞半弊獅者沈具梁有火舞途弊脊的召動(dòng)唉機(jī)冬是綱舞省弊揪發(fā)懸生濟(jì)的悟首皂要壁條備件禽。唱即雇互員乓或晴管姻理鬼層徒面診臨錢一總定策的沖刺積激窮或裹壓顛力誓，貸使蠶其彩產(chǎn)付生襲舞急弊對(duì)的俗動(dòng)裙機(jī)降。（診2唱）舊機(jī)紛會(huì)去。舞洲弊越者土需醫(yī)要粥具勉有將舞升弊延的傘機(jī)錢會(huì)曬，純舞濤弊護(hù)才棟可湯能蟲成點(diǎn)功永。褲主霉要燒是組亞織瓣內(nèi)券部包存惡在寺著激使決舞亭弊抬得炊以叢發(fā)驕生補(bǔ)的某環(huán)脈境圖，挪為福舞華弊戴行顯為竭的抬發(fā)旨生手創(chuàng)胞造絨了郵機(jī)阻會(huì)泡。（音3脾）累借絮口箱。只第有訴能俱對(duì)冊(cè)舞寧弊借行模為目予校以傻合仗理譜解沃釋垮，犬舞聚弊阿者猜才哪能當(dāng)心盾安見理底得洲。舞侮弊耽行捷為漠與兄某隱些攪人種的桂倫扯理衰行丸為務(wù)相使吻挪合折，提他仔們填對(duì)屋舞忘弊惱行逮為墻本玻身窄就篇抱稠有秘肯超定汁的逐態(tài)幻玉度爛和軋傾傭向?qū)m，固這粒種勒性沾格累和無態(tài)洽度看使增得斯他下們?nèi)鹿噬缫饩Щ蛱諛讽氂谕讖臎Q事鎮(zhèn)不艇誠喜實(shí)耐的居行量為像。（舊表戚1根1寫-深1剝與斷對(duì)展財(cái)憤務(wù)屆信蔑息棵做隊(duì)出彎虛角假知報(bào)剪告香相謠關(guān)螺的閣舞示弊符風(fēng)碎險(xiǎn)補(bǔ)因左素修P礙2匠4喝4憑-牲2攜4惡5舞）第丸三年節(jié)麗風(fēng)希險(xiǎn)風(fēng)評(píng)勤估肢程凈序講（混舞遙弊嫂風(fēng)向險(xiǎn)絮）三并、偏實(shí)楚施淡分胡析繩程集序四謀、勾考障慮毛其況他蜓信白息五兄、下組崇織聞項(xiàng)共目艙組桐討狀論第敗三屯節(jié)梢風(fēng)籮險(xiǎn)至評(píng)鐮估掛程殘序個(gè)（棵舞鬼弊愛風(fēng)鄭險(xiǎn)選）第忙四偶節(jié)融識(shí)女別轎和霜評(píng)狼估因舞鵝弊礎(chǔ)導(dǎo)款致賄的抖重朽大提錯(cuò)用報(bào)鄭風(fēng)雪險(xiǎn)注說冊(cè)犁會(huì)源計(jì)衫師潑應(yīng)輝當(dāng)培特?fù)駝e免關(guān)登注疾被壩審旬計(jì)捎單堪位疏收亞入喪確捧認(rèn)悅方廊面平的頓舞需弊探風(fēng)墾險(xiǎn)引。審禁計(jì)章準(zhǔn)擱則若規(guī)蚊定貴，睡注瘡冊(cè)捧會(huì)芹計(jì)雙師歇應(yīng)梅當(dāng)左假繞定馬被行審腸計(jì)蘇單愈位舒在賓收面入牽確東認(rèn)委方教面獄存綁在拼舞輸弊樣風(fēng)翻險(xiǎn)盛，泄并貧應(yīng)碑當(dāng)時(shí)考?xì)g慮微哪件些轉(zhuǎn)收進(jìn)入乖類肥別欠以啊及倒與梅收吉入錯(cuò)有巡壽關(guān)愈的代交障易羽或島認(rèn)駁定禿可李能暫導(dǎo)羅致靠舞豆弊國風(fēng)畏險(xiǎn)錫。第鉗五炸節(jié)蟲應(yīng)墾對(duì)帖舞欄弊膏導(dǎo)擇致屠的律重貨大吼錯(cuò)酬報(bào)阿風(fēng)垃險(xiǎn)應(yīng)華對(duì)高舞線弊富導(dǎo)下致有的谷重妄大頓錯(cuò)酬報(bào)授風(fēng)報(bào)險(xiǎn)妄的嬸三日個(gè)誼方懼面：（商1寺）央總枝體少應(yīng)爽對(duì)綁措穗施潑；（慢2慮）洋針靜對(duì)池舞匠弊亮導(dǎo)燥致梁的分認(rèn)服定周層源次皮的盆重桿大職錯(cuò)席報(bào)聯(lián)風(fēng)逗險(xiǎn)樓實(shí)綢施香的梅審柏計(jì)清程掩序少；（罰3舅）輛針才對(duì)反管構(gòu)理講層慰凌博駕湊于滿控佛制裳之營上粱的牛風(fēng)礙險(xiǎn)棄實(shí)憲施懲的瞧程串序一塵、連總繞體撇應(yīng)臭對(duì)殘措否施1燦、闊考及慮園人縫員箭的仗適伴當(dāng)極分燦配章和散督傾導(dǎo)眉。2錦、考考智慮厭被瓣審遞計(jì)增單洽位纖采上用畝的云會(huì)撕計(jì)河政糞策秒。3營、盲在某選趴擇摟進(jìn)康一爺步還審圍計(jì)霉程蜜序垂的抖性恰質(zhì)存、臂時(shí)待間吐、陸范凡圍科時(shí)肥，消應(yīng)儀當(dāng)燈注延意寬使遞某黎些籮程杰序懇不鄭為煮被鑰審輪計(jì)潔單請(qǐng)位帳預(yù)屢見賽或申事俘先周了傾解閘。二關(guān)、插針頃對(duì)貫舞距弊震導(dǎo)項(xiàng)致槐的慣認(rèn)損定籃層具次程的詢重響大簽錯(cuò)胞報(bào)秩風(fēng)肅險(xiǎn)他實(shí)離施糖的淘審中計(jì)霞程滔序1武、挪改鏈變叫擬每實(shí)撿施汪審揀計(jì)災(zāi)程略序觀的銀性穗質(zhì)緒，伏以抽獲偶取蘭更碎為郊可甚靠搜、呢相兆關(guān)永的幻玉審大計(jì)喚證豆據(jù)柜。2宿、擾改姿變?cè)鰧?shí)利質(zhì)羨性匯程刮序誼的處時(shí)背間喂。3般、倘改煤變亡審施計(jì)蔥程憤序秧的換范故圍鄙。第蝕五翁節(jié)繡應(yīng)項(xiàng)對(duì)糖舞研弊痛導(dǎo)兇致思的捕重裂大磁錯(cuò)填報(bào)志風(fēng)抹險(xiǎn)見擦教塑材已—腿—世與見對(duì)獲財(cái)材務(wù)憲信撤息斜做朱出械虛鞋假農(nóng)報(bào)礦告醬相電關(guān)饑的北認(rèn)送定屢層吊次妥重夾大庸錯(cuò)怒報(bào)餃風(fēng)閱險(xiǎn)殼的日常移用娘審數(shù)計(jì)范程小序參示斑例訓(xùn)P闖2撒4彈9時(shí)-株2挪5萄0切表垃1棗1香-胡3與字侵蹄占止資活產(chǎn)軍相僚關(guān)紡的脆認(rèn)吩定觸層貫次院重繪大券錯(cuò)塞報(bào)聾風(fēng)姓險(xiǎn)饅的求常托用她審搶計(jì)嗚程致序教示痰例受P桿2削5逆1叉表都1指1酒-肅4第憶五綠節(jié)皂應(yīng)攤對(duì)揀舞逼弊歐導(dǎo)遭致辣的吧重最大勞錯(cuò)呈報(bào)帆風(fēng)甚險(xiǎn)三運(yùn)、厚針蓮對(duì)澆管胞理買層自凌把駕哄于申控狼制碗之頸上洞的珍風(fēng)口險(xiǎn)踢實(shí)主施凍的鋤程扔序舞送弊撈手廉段娃：秀教配材醒2貧5壯1紋-鴨2星5酷2聚頁1則、續(xù)編非制師虛宇假湯的握會(huì)鐘計(jì)青分扒錄饑，草特鑄別礦是仙臨進(jìn)近挽會(huì)首計(jì)享期膨末懶時(shí)的；2帆、彩濫串用彩或謀隨掉意攪變炸更鏈會(huì)羽計(jì)紐奉政超策柳；3丈、愿不奪恰盼當(dāng)暢地丟調(diào)殘整召會(huì)亞計(jì)顫估艙計(jì)瓜所粥依求據(jù)推的牛假認(rèn)設(shè)跡及絡(luò)改叉變裳原歇先蠟做吵出愉的如判余斷棍；4堵、富故待意強(qiáng)漏漢記溪、電提蜘前灣確鏟認(rèn)害或涼推欠遲撿確荒認(rèn)與報(bào)頃告端期息內(nèi)庭發(fā)哀生逆的番交傾易片或業(yè)事套項(xiàng)私；5脾、漸隱藏瞞況可新能裳影承響稅財(cái)循務(wù)高報(bào)笑表脫金綱額榴的菌事讓實(shí)代；6神、餐構(gòu)擾造連復(fù)看雜?；蚵曁撁@假假的堵交氏易膜以租歪醫(yī)曲叔財(cái)粗務(wù)胸狀勒況惠或輩經(jīng)至營窗成朵果級(jí)；7袖、紡篡堂改幅與乞重友大杰或態(tài)異娘常劑交晉易古相往關(guān)遲的殖會(huì)撫計(jì)閱記受錄弱和揚(yáng)交息易剃條央款貼。第坐五犬節(jié)夾應(yīng)勞對(duì)均舞進(jìn)弊制導(dǎo)儉致心的雨重蹤蝶大昂錯(cuò)樣報(bào)屬風(fēng)固險(xiǎn)三警、蠻針灶對(duì)禮管夢(mèng)理霜層細(xì)凌多駕思于脂控阻制農(nóng)之悅上猴的公風(fēng)幅險(xiǎn)轎實(shí)指施緣瑞的獵程例序應(yīng)貍當(dāng)汁實(shí)郊施膜的生審忍計(jì)雄程格序揪包餓括蝦：1衫、浙測(cè)意試錯(cuò)日控常鞭會(huì)捷計(jì)畝核吩算咸過簡(jiǎn)程廁中醬做飯出妖的烈會(huì)鄙計(jì)跡分并錄臨以顏及求為炎編諸制皮財(cái)子務(wù)飾報(bào)宰表創(chuàng)做統(tǒng)出速的對(duì)調(diào)萌整俘分僑錄膏是歇否慘適雄當(dāng)峰。慈（蜓5道條攤）2寺、上復(fù)遣核械會(huì)吃計(jì)霜估下計(jì)麥?zhǔn)峭卜駲延杏∈旯谠手?，認(rèn)從昂而陷可棒能堂產(chǎn)碼生彎舞礙弊雙導(dǎo)循致鎖的廈重?zé)岽蠛赍e(cuò)像報(bào)廊。唱管掏理卡層至通鈴常捆通菜過眨故私意繞做簡(jiǎn)出風(fēng)不糠當(dāng)速的漢會(huì)回計(jì)味估猛計(jì)姑對(duì)油財(cái)霞務(wù)注信壁息忌做臨出針虛熊假丑報(bào)舅告忠。沸（銅2揀條號(hào)）3五、根對(duì)賤于左注磁意粗到德的建、獻(xiàn)超管出誰正辯常伍經(jīng)譯營國過餐程格或招基慈于挨對(duì)法被蹈審趨計(jì)折單多位仙及嶄其全環(huán)釘境強(qiáng)的泰了腸解泳顯歐得責(zé)異旁常城的竿重僚大用交乖易施，謠了迫解功其倍商副業(yè)麻理佛由潤的注合瞎理滑性兔。第歐五赴節(jié)六應(yīng)意對(duì)起舞挨弊禍導(dǎo)德致孩的軍重啦大簡(jiǎn)錯(cuò)購報(bào)科風(fēng)局險(xiǎn)第漲六廣節(jié)弱評(píng)椒價(jià)針審體計(jì)雀證侮據(jù)一辣、脾發(fā)祖現(xiàn)樂舞柏弊啦時(shí)駱采崖取油的幸措鉤施1孕、陸重冒新跌評(píng)具估學(xué)舞治弊停導(dǎo)宇致機(jī)的勒重暑大陡錯(cuò)尖報(bào)逼風(fēng)完險(xiǎn)，并穿考富慮戶重余新捆評(píng)疼估孝的疤結(jié)耐果狹對(duì)言審崖計(jì)色程姨序減性嫌質(zhì)庫、練時(shí)怠間逝和頓范祝圍岔的現(xiàn)影戀響戀；2粗、重背新貓考瞞慮嘩此洲前上獲盲取無的葉審畫計(jì)霉證穗據(jù)稈的歌可抄靠米性，伴包忠括展管頌理蒼層拿聲丈明遲的臥完翁整浮性總和薦可氏信吃性成，焰以招及壓作炸為南審圣計(jì)彎證緞?chuàng)痰膬粑呐奂雍投鄷?huì)襖計(jì)磚記午錄裕的據(jù)真脂實(shí)擋性切，堂并悠考唯慮婦管歡理區(qū)層享與皇員縣工莊或釣第朽三瓶方造串真通寇舞竄弊僅的嶼可褲能御性霸。二歉、訓(xùn)考痰慮姐對(duì)第審冤計(jì)世報(bào)亦告擺的醬影點(diǎn)響如返果蝦認(rèn)例為滴財(cái)神務(wù)歇報(bào)尿表久存抹在粉舞訂弊何導(dǎo)讀致掙的稱重弄大痛錯(cuò)與報(bào)棍，蛛或附雖品認(rèn)造為泊存采在股舞迅弊低但亭無杏法休確杰定玻其恐對(duì)喉財(cái)聾務(wù)炭報(bào)震表顆的醋影胖響轟，買注礦冊(cè)閘會(huì)烤計(jì)汪師今應(yīng)助當(dāng)抓根倉據(jù)痕審努計(jì)咱重硬要棉性礙準(zhǔn)德則綁和任非掩標(biāo)仁準(zhǔn)秋審另計(jì)矩報(bào)第告艇的仗要站求摔，偏考暖慮由錯(cuò)尊報(bào)證對(duì)踩審床計(jì)肝意川見痕的汁影歲響馬。第苦六脹節(jié)鼠評(píng)尿價(jià)過審蘭計(jì)廁證矛據(jù)三拼、獎(jiǎng)與押管貫理旅層炒、村治份理為層膀和燙監(jiān)姨管槽機(jī)托構(gòu)言的苗溝鈔通（聾一奴）題與掌管患理吹層隊(duì)的雷溝亂通擬寄溝盾通脆的菊管泥理有層還應(yīng)法當(dāng)頸比俯涉貧嫌優(yōu)舞挑弊躍人罷員演至恨少扇高卻出章一圣個(gè)最級(jí)淺別寒。（娛二濕）踩與包治逼理御層償?shù)墓P溝鄭通如凳果遣發(fā)綠現(xiàn)辣舞捧弊磁涉廟及叮管風(fēng)理出層鉆、稱在苦內(nèi)呀部迅控補(bǔ)制康中魄承地?fù)?dān)借重購要壓職勸務(wù)爹的扔員獵工白以協(xié)及去其勺舞匹弊寒行瞞為罰可義能坊對(duì)藝財(cái)簽務(wù)片報(bào)械表口產(chǎn)拍生屑重昌大遍影每響槽的位其扣他泰人串員付，凱注漢冊(cè)霜會(huì)策計(jì)堡師軌應(yīng)碌當(dāng)鞋盡普早余將義此仆類由事堪項(xiàng)悔與裙治杏理醒層狂溝嫂通微。艱溝乘通從的柿內(nèi)眼容椅包鵝括葛：1料、謝C泉P約A飾對(duì)張管蔽理放層淹實(shí)挪施硬的論財(cái)悶務(wù)編報(bào)睡表鑼風(fēng)常險(xiǎn)肢評(píng)漏估顯和尿內(nèi)榨部弦控纏制喝評(píng)快估遲的遇性妻質(zhì)冰、商范具圍紐奉、鉆頻毀率對(duì)的話疑悄慮甩。2普、獅管鬼理儀層我未劫能件恰菠當(dāng)然應(yīng)兵對(duì)鞭已竿發(fā)拆現(xiàn)排的胃內(nèi)戀部津控籮制值重樂大瘦缺鳳陷俯的縮慧事傍實(shí)五。3架、免管桿理泄層妖未賢能旨恰緞當(dāng)簽應(yīng)癢對(duì)納已歪發(fā)襯現(xiàn)降的農(nóng)舞陸弊會(huì)的完事雹實(shí)怖。第錄六燃節(jié)天評(píng)扶價(jià)堪審抄計(jì)搖證尾據(jù)三鄉(xiāng)豐、吵與搜管臺(tái)理福層托、硬治伏理縮慧層觸和楊監(jiān)浩管辟機(jī)庭構(gòu)畏的暖溝倉通（用二古）光與弦治行理桑層梁的夕溝增通4濾、府C輕P凝A賀對(duì)摩被母審粘計(jì)般單醉位銅控該制黃環(huán)炊境濤的撐評(píng)去價(jià)舞，點(diǎn)包胸括序?qū)使苊枥砀讓臃鍎俦I任開能棟力鴨和護(hù)誠浩信紹的除疑裹慮助。5益、袋C斑P伴A貨注功意盾到華的性可伶能畢表冒明離管舊理也層青對(duì)偏財(cái)勢(shì)務(wù)側(cè)信冬息各做種出險(xiǎn)虛笑假撒報(bào)凱告摧的典行劇為漂。6忠、熄C姜P碑A勉對(duì)販超千出勢(shì)正倡常海經(jīng)陵?duì)I綠過沿程南的貞交死易杜的走授嶺權(quán)性適扁當(dāng)肅性撫的秒疑戶慮賣。（日三程）企與耗監(jiān)鉆管析機(jī)井構(gòu)國的容溝狹通如報(bào)果奴在預(yù)審牧計(jì)鋸過導(dǎo)程具中賴發(fā)貞現(xiàn)談管丈理戰(zhàn)層乳和誓治忽理停層抽的憂重罩大蠻舞分弊譽(yù)，拾注胖冊(cè)昆會(huì)患計(jì)傘師附應(yīng)作當(dāng)那考種慮因征格詢欄法念律把意奇見穗，葛以表采恥取棵適在當(dāng)綿措怖施出。貝注磨冊(cè)練會(huì)蹤蝶計(jì)均師財(cái)應(yīng)椒當(dāng)謀根允據(jù)拐法調(diào)律爺法門規(guī)爭(zhēng)的不規(guī)丹定鉗，趣確齊定搞是錘否蠅向剃監(jiān)合管往機(jī)苗構(gòu)狡報(bào)蠶告吼管你理擱層捧和犯治圍理難層軍的暖重張大默舞時(shí)弊嶺。第乏六立節(jié)嗎評(píng)跌價(jià)禽審稈計(jì)拒證迫據(jù)課劇堂埋練相習(xí)多宵項(xiàng)長(zhǎng)選罷擇況題腫：1哨．助在擇對(duì)裁舞吸弊污風(fēng)什險(xiǎn)乳進(jìn)僑行炸評(píng)菌估艦后輕，耽G蠅注乏冊(cè)求會(huì)揭計(jì)店師頂認(rèn)做為昂庚扔公雜司脆管生理權(quán)層爸凌避駕扭于施內(nèi)誤部劫控馬制宅之兇上丈的挎風(fēng)耗險(xiǎn)皂很健高浪。杜對(duì)梁此械，澤G澇注游冊(cè)獲會(huì)洽計(jì)搶師辛通獎(jiǎng)常臟實(shí)健施噸的沖審伍計(jì)曲程書序巴有悟（育）先。A穩(wěn)．形測(cè)材試褲會(huì)市計(jì)蹤蝶核桐算傘過料程請(qǐng)中溉作脾出之的合會(huì)乖計(jì)照分挎錄必以純及疑為鏡編珍制麥財(cái)竹務(wù)露報(bào)萄表詞作顆出和的欄調(diào)陣整窯分可錄辛是宿否售適劑當(dāng)嗽B敢．鞭復(fù)耗核柴會(huì)戰(zhàn)計(jì)當(dāng)估走計(jì)射是爆否匹合而理就C鋼．脆對(duì)侮于刑注晌意秒到士的且、裙超沿出賓正宵常遺經(jīng)宅營點(diǎn)過叫程謊或麻基憐于料對(duì)罵庚亭公齒司攏及刮其金環(huán)毅境擊的漏了往解梯顯岔得裂異宣常薄的匪重私大橡交理易位，您了抽解葉其肯商蘋業(yè)濱理噴由序的陪合再理碑性身D筆．鈔對(duì)到相慰關(guān)應(yīng)控并制惜活護(hù)動(dòng)姜的歉運(yùn)軌行鴉有崖效京性雹進(jìn)伶行抓測(cè)濾試痛【喉答憶案年】舞A仿B封C士【霜解殘析株】據(jù)注魚冊(cè)稍會(huì)狡計(jì)春師浩針妙對(duì)訪管土理憂層平凌纖駕欄于竟控森制闖之積上疾的精風(fēng)少險(xiǎn)濃應(yīng)打當(dāng)摟實(shí)局施巧的扶審面計(jì)繞程忙序活：療（階1汪）脊測(cè)游試墾日招常瞎會(huì)況計(jì)粘核頑算世過攻程租中謎作鴨出斃的寶會(huì)吐計(jì)辯分腔錄嶺以丹及駝為月編徐制筆財(cái)狠務(wù)挖報(bào)芹表講作渠出口的點(diǎn)調(diào)丸整照分歌錄循是濾否麗適搬當(dāng)浸；羅（階2鴉）覽復(fù)嫂核伙會(huì)扁計(jì)牽估秩計(jì)丹是襯否進(jìn)有躍失慕公嶼允肆，辱從走而敲可筑能獨(dú)產(chǎn)勾生眉舞循弊示導(dǎo)液致暈的嗓重掩大擱錯(cuò)餃報(bào)嫁；場(chǎng)（爺3士）肆對(duì)膛于恭注握意胡到摩的燃、積超師出取正踐?；榻?jīng)句營象過扔程李或探基陸于斤對(duì)吃被紡審拳計(jì)羞單油位匯及給其讀環(huán)森境愉的洋了脈解央顯覺得聚異識(shí)常簽的么重垮大咽交粥易炮。課果堂吧練島習(xí)2就、君在竄實(shí)限施礙審開計(jì)乘過進(jìn)程谷中腥，蘆G評(píng)注斤冊(cè)銹會(huì)槳計(jì)斤師午發(fā)嶄現(xiàn)輝庚鼻公盲司蔬財(cái)惑務(wù)規(guī)經(jīng)倉理丹張管某渠貪陰污固5咳萬暫元墻。肥對(duì)欲該丟事古項(xiàng)耽，荒G擴(kuò)注釀冊(cè)閉會(huì)天計(jì)程師亞應(yīng)瞎當(dāng)村采膨取姻的悄措壓施忽有貪（童）加。A當(dāng)．通重盼新掩評(píng)揀估匹舞張弊金導(dǎo)束致愧的駐重但大拿錯(cuò)資報(bào)題風(fēng)乏險(xiǎn)堡，捐并泉考跡慮呆重訂新扛評(píng)塌估嬌的箱結(jié)梳果位對(duì)命審濾計(jì)訊程弄序墻的漿性鼠質(zhì)爬、襲時(shí)細(xì)間四和家范卵圍孫的窄影求響針B宗．很直右接概向絮監(jiān)西管箱機(jī)灣構(gòu)喜報(bào)逮告代C?。当M樸早國向莖G什公露司林治館理蒼層轉(zhuǎn)報(bào)覆告寇D挨．頃重服新鑰考割慮噸此氏前飽獲愁取哨的貞審欄計(jì)艙證廢據(jù)濁的插可吊靠委性師【遣答跑案懲