第四章審計(jì)程序和審計(jì)計(jì)劃新

第4章接受委托、審計(jì)程序、審計(jì)計(jì)劃主編段興民參照周雪教材第七章講解預(yù)習(xí)提綱1.刪除教材上關(guān)于國(guó)家審計(jì)及內(nèi)部審計(jì)的相關(guān)內(nèi)容（不看）2.注會(huì)如何開展初步業(yè)務(wù)活動(dòng)；3、審計(jì)計(jì)劃包含總體審計(jì)策略和具體審計(jì)計(jì)劃的兩個(gè)層次；4.進(jìn)一步審計(jì)程序的兩個(gè)層次；5.風(fēng)險(xiǎn)評(píng)估評(píng)估的概念及其實(shí)施的風(fēng)險(xiǎn)程序教材上一一、簡(jiǎn)答題1.審計(jì)計(jì)劃的作用是什么？2.在確定審計(jì)方向時(shí)，注冊(cè)會(huì)計(jì)師需要考慮哪些事項(xiàng)？二、判斷題1.進(jìn)一步審計(jì)程序則是對(duì)具體審計(jì)程序的總體方案的延伸和細(xì)化，它通常包括控制測(cè)試和實(shí)質(zhì)性程序的性質(zhì)、時(shí)間和范圍。（×

）2繼.恒【峰2飲0過0善7年樣注產(chǎn)會(huì)窯考賺題】注郊冊(cè)類會(huì)疤計(jì)桑師暢應(yīng)貓當(dāng)揪就央計(jì)洋劃頸實(shí)茂施宜中悶的猶審引計(jì)符程親序饅的桂性方質(zhì)跳、句時(shí)躁間紫和同范次圍兄的管詳揀細(xì)飾情行況壺直熊接櫻與億被尿?qū)徫赣?jì)縫單釋位扎治竹理償層障溝疏通先。匪（×）學(xué)徑習(xí)生目醋標(biāo)物及證重芬點(diǎn)妥難搶點(diǎn)通慈過呈本哪章煮學(xué)像習(xí)正，嗽了滅解注顛會(huì)應(yīng)候如療何撈開喇展質(zhì)初萌步嘩業(yè)屬務(wù)嘗活頓動(dòng)沫、仰接奮受審糖計(jì)俗委慌托南，尿簽撞訂業(yè)龜務(wù)騾約淹定書攤；審窄計(jì)劍人勒員沫應(yīng)無當(dāng)末如李何未制教定廣出攜適侮當(dāng)居的桂總亦體顯審浪計(jì)斧策相略錄和毛具爛體桂審部計(jì)約計(jì)咱劃；倉(cāng)以戲及室如蛾何溫進(jìn)贈(zèng)行若風(fēng)犁險(xiǎn)旨評(píng)賀估舟。重柏點(diǎn)優(yōu)：理貪解喂并制掌謹(jǐn)握瞎計(jì)潔劃森審仍計(jì)罪工昏作礦階橋段司審捷計(jì)仆人蘭員杠需傻要格完呼成顧的討工河作，堅(jiān)風(fēng)茂險(xiǎn)駁評(píng)布估療內(nèi)廢容困與難方叫法醒。教姜學(xué)田難顯點(diǎn)學(xué)：總紀(jì)體溫審承計(jì)柿策懂略愈和柿具課體敗審碌計(jì)繩計(jì)飯劃宵的疾編險(xiǎn)制鼓，父審脫計(jì)歸業(yè)盾務(wù)鉛約繞定腹書勺的萍基膊本盯內(nèi)街容，癥風(fēng)震險(xiǎn)終評(píng)辦估狂程席序私。教旗學(xué)蜻方?jīng)r法逼：嗽運(yùn)粒用翻案測(cè)例城及慘啟露發(fā)借式賠教宮學(xué)。應(yīng)諒用鉗能碗力撈目繩標(biāo)由掌追握逐利項(xiàng)潤(rùn)方表懷的冷風(fēng)抖險(xiǎn)游評(píng)仿估券實(shí)裳例格引拉導(dǎo)新學(xué)賴生責(zé)對(duì)壁資擁產(chǎn)顫負(fù)熱債竟表禿其自他塞報(bào)遣表刃項(xiàng)哈目老的順風(fēng)達(dá)險(xiǎn)威評(píng)灰估戴程睬序4狠.樸1接黨受燥業(yè)鏡務(wù)邁委甚托一屑、略客卸戶案的載接曉受癢與巖續(xù)覆約是事否誤接恐受湊委劣托獅，叛需日要腔考散慮爽以矮下鋪方劣面橫：（絲式一蹦）碑初套步騙了背解串被些審不計(jì)釘單鎖位民的續(xù)基鉛本裙情義況通刪過葬巡亮視乘客裳戶蒼的冤經(jīng)鎮(zhèn)營(yíng)臭場(chǎng)慰所畏、腹復(fù)捕核拒年冷度嬌報(bào)告茅、團(tuán)與古客霜戶巾的廚管鋤理顏當(dāng)法局能和袋員隸工躍進(jìn)辣行摧討丸論務(wù)、拉利儀用瞇網(wǎng)選絡(luò)獲狀取搬公綢眾紛信面息狀和殲公以共屑數(shù)若據(jù)熔庫(kù)零。（1達(dá)）頃委精托色人擔(dān)的趕業(yè)主務(wù)騾性蝴質(zhì)鉗、傅經(jīng)咬營(yíng)妨規(guī)叉模家和輩組般織洲結(jié)劍構(gòu)勿；（徹2掃）預(yù)經(jīng)葛營(yíng)唐狀看況緞和困經(jīng)端營(yíng)挖風(fēng)似險(xiǎn)皆；（未3佩）航以獨(dú)前節(jié)年尾度截接慎受開審瞧計(jì)本的甩情漫況聰；（4辛）茄財(cái)茄務(wù)趕會(huì)菜計(jì)兼機(jī)脖構(gòu)戚及鈴其絡(luò)工清作宰組舅織徑；（5母）廠蘇房伏、竿設(shè)夾備蒜及丟辦立公理場(chǎng)泛所電；（6）堆其政他曲與唐簽剛訂塔審格計(jì)望業(yè)超務(wù)拖約薦定霧書僅有躁關(guān)柴的增事種項(xiàng)俘，姿如紋被裂審賤計(jì)瞎單世位忍發(fā)療展綿歷莖史燦、夜委允托糟人暖聘思用仙審惡計(jì)攪人犯員胖的違意助向苦等滿。（贏二鄙）類評(píng)班價(jià)晨會(huì)臺(tái)計(jì)收師遵事荷務(wù)輕所另與困審悼計(jì)膨人線員秧的具獨(dú)負(fù)立至性味與幼勝將任稀能威力（1）賓評(píng)繁價(jià)帶執(zhí)腰行競(jìng)審煤計(jì)寒的姥能惑力??；（2）字評(píng)金價(jià)推獨(dú)濟(jì)立蕉性揀；（3）結(jié)評(píng)斬價(jià)翠保蜘持膀應(yīng)村有蓄謹(jǐn)挪慎吼的閉能傍力季。（蜜三酬）截與悄前大任舟注特冊(cè)氧會(huì)效計(jì)抽師悟的每溝膨通如顯果肆是社新純客規(guī)戶群：應(yīng)冬當(dāng)找向吩前鋪任素注望師獎(jiǎng)詢醋問變款更叢會(huì)說計(jì)廢師雨事容務(wù)粥所閉的拜原習(xí)因鹽，代并艦關(guān)石注閣前創(chuàng)任屈與辟管發(fā)理敬當(dāng)昆局挑在罰重搬大略會(huì)培計(jì)合、摘審哥計(jì)定等沉問闊題撓上促可直能寺存輔在瀉的芽意帥見誰分援歧貪。后冠任計(jì)注寶會(huì)脂應(yīng)增當(dāng)桃提海請(qǐng)柴被亂審紫計(jì)寨單身位炮書扣面掉授獨(dú)權(quán)票前例任隊(duì)注坡冊(cè)您會(huì)買計(jì)皮師朱對(duì)館其解詢柿問補(bǔ)作召出相充迫分炊答懼復(fù)泄。匹如橫果獵被爺審租計(jì)蔬單印位憐不汽同添意岡前淘任澡注愈冊(cè)氣會(huì)勸計(jì)錘師敗作老出避答震復(fù)賣，賽或皂限煎制認(rèn)答朽復(fù)鳴的罰范遇圍衫，恨后貿(mào)任揚(yáng)注斥冊(cè)館會(huì)敬計(jì)剃師婚應(yīng)訊當(dāng)杏向純被模審委計(jì)動(dòng)單藏位嘉詢撈問兵原六因損，門并忘考塔慮茶是控否久接背受角委怠托脾。如乞果恢是婚老洲客妥戶：婚應(yīng)揀該釘復(fù)靈核衡以防前租年銀度狗的股工痛作底輕稿。（回四項(xiàng)）儉特諸殊局因匯素辦的梅考籃慮被攻起耀訴盲或談?wù){(diào)診查梨等中影醋響烈內(nèi)愛部哨控汗制封和置持類續(xù)刻經(jīng)敗營(yíng)哪能著力術(shù)時(shí)洪，私必奇須圈慎撈重淹考年慮氣是參否吹接消受嶺委銹托庭。（略五芒）禮是纏否冰與叛被趁審賭計(jì)皮單斯位取各鴉組躺成分部濃分權(quán)簽拌約已的孝考蘋慮二跪、丸簽盡訂愧審輩計(jì)刪業(yè)遍務(wù)冷約晌定狹書1、砍簽?zāi)s臉前常應(yīng)共明并確密的桃事勞項(xiàng)審絮計(jì)顯性佛質(zhì)衛(wèi)、逮審薦計(jì)播目躁的忍、扭審賊計(jì)公范攔圍帶、盾相植關(guān)跑責(zé)舒任婚劃賀分俗、毯審育計(jì)凱收洲費(fèi)考、屆被款審而計(jì)仍單冒位上應(yīng)俗提池供蛾的村資蒸料殺和籍協(xié)列助辛等2、控審幟計(jì)司業(yè)鳥務(wù)縱約翼定昆書今的酬內(nèi)鼓容撞（插毛入裝約查定兩書）例P蹤蝶2趟3典91坦34漏.釀2民衰間位審宴計(jì)儉程沈序（相一隔）酒接章受桶業(yè)搞務(wù)合委張托1賀.璃了茅解謝業(yè)枯務(wù)即環(huán)俘境樓，給確鍵定吐是艱否抄接憶受針委核托（騰1里）結(jié)了祥解型業(yè)餅務(wù)扣約想定勺事若項(xiàng)折是邀否牙得乳當(dāng)（谷2宣）全了臥解蛛審叛計(jì)石對(duì)迫象視特算征（怒3頑）調(diào)了雞解計(jì)使餓用堆的刊會(huì)窄計(jì)維制窗度（名4報(bào)）輝了霸解怠其池他殺環(huán)男境蹤蝶及爐特可征（哈5魂）窄評(píng)乓價(jià)薯勝己任礦能狡力慌和碌職綿業(yè)汽道縣德2牧.怒簽賊訂教或店修診改員業(yè)務(wù)務(wù)非約櫻定諒書1頁44炮.拔2民皂間堡審蟻計(jì)義程貧序（性二糞）霞計(jì)練劃嶼審者計(jì)爪工昨作1運(yùn).敘確框定作重翻要繩性備水看平2勁.粱評(píng)釀估乞重販大遷錯(cuò)頑報(bào)案風(fēng)毒險(xiǎn)（紹1翻）伐識(shí)燈別輪風(fēng)就險(xiǎn)（腔2猴）霉結(jié)衛(wèi)合昆各雨類茅交禿易替、壟賬蕉戶鎮(zhèn)余如額載和咐列叛報(bào)嫁，鋼識(shí)尸別形可慰能抗存溫在梁的鳳重積大自錯(cuò)就報(bào)陸風(fēng)鴿險(xiǎn)剪的酷事送項(xiàng)聰和然情件況（腎3及）箭考淡慮私重赤大蜘錯(cuò)止報(bào)頑風(fēng)掩險(xiǎn)蘭導(dǎo)驢致殼報(bào)兆表俯發(fā)弓生構(gòu)重畏大頂錯(cuò)鏡報(bào)突的置可晚能浩性（撲4匆）盼評(píng)陳估紛重西大仔錯(cuò)喝報(bào)郵風(fēng)鄰險(xiǎn)3拖.捧制旁定斧審暈計(jì)嫂計(jì)夢(mèng)劃1否54絲式.絕2民該間寫審篩計(jì)帥程米序（筐三從）柏實(shí)佩施歇控趟制縮慧測(cè)躺試?yán)撕拖饘?shí)寶質(zhì)紡性宮程播序1天.而進(jìn)撕行鐮內(nèi)龍部神控桶制冒測(cè)尖試2屬.視修鈔訂臉審禽計(jì)巖計(jì)蛇劃3臂.鹽實(shí)卡施猶實(shí)儲(chǔ)質(zhì)苗性室審潮計(jì)異程這序4首.君檢趁查藍(lán)復(fù)癥核扎工瞞作速底息稿1堪64啟.日2民刊間洲審苦計(jì)線程磁序（紅四殖）靈完財(cái)成開審毀計(jì)舞工雙作暢、閉編側(cè)制購(gòu)審狡計(jì)閑報(bào)影告1趁.蝴審賭查規(guī)期惑初死余趴額醒和吩比誦較尺數(shù)申據(jù)2糖.帖審浮計(jì)率期僑后字事誦項(xiàng)斃和躲或棍有期事謊項(xiàng)3卵.慕考嫂慮貿(mào)持善續(xù)鄰經(jīng)忙營(yíng)單問刺題撲,擱獲際取扶管懇理蠅層席聲女明4溪.厲匯腔總壘審狠計(jì)灘差撒異她，遵協(xié)爬商窄調(diào)避整餅事迅項(xiàng)5攀.改編舟寫榜簽根發(fā)椅報(bào)眼告博，洋建偵立描審梢計(jì)謎檔然案4擾.親3審繞計(jì)姻計(jì)挪劃1云.審耀計(jì)棒計(jì)反劃椒的欄涵固義所隸謂貸審織計(jì)召計(jì)像劃突（A慨u慣d懶i斯tP譽(yù)l彩a野n）寬，些是至指趟注相冊(cè)岡會(huì)捉計(jì)鬧師政為匆了招完油成臘各稀項(xiàng)靈審碑計(jì)植業(yè)掏務(wù)臉，揚(yáng)達(dá)予到壁預(yù)皂期容的糾審直計(jì)目界標(biāo)，而在棗具優(yōu)體巨執(zhí)各行引審直計(jì)先程擺序尖之際前翅編音制扇的兄工噴作計(jì)肆劃。定審自計(jì)乓計(jì)刷劃享通內(nèi)常娘可撞分模為總婦體審處計(jì)浩計(jì)耕劃咐和具湖體審騙計(jì)博計(jì)夜劃地兩丹層犯次休。審速計(jì)寺計(jì)盡劃具押體抬審伸計(jì)撓計(jì)縱劃總便體貫審扛計(jì)車策蛋略1巡壽.計(jì)初劃石風(fēng)鑰險(xiǎn)念評(píng)姥估窄程怎序2次.計(jì)針劃催實(shí)搞施祥的至進(jìn)倉(cāng)一憲步依審牧計(jì)叉程陶序3耽.計(jì)咸劃決其逆他黨審墾計(jì)候程選序1楊.進(jìn)夾一蓄步搞審堪計(jì)百程景序野的攪總科體旬方談案2社.具某體沸審騰計(jì)閣程斃序2慌.審璃計(jì)詢計(jì)恩劃?rùn)训奈鹱髦斡脤彧?dú)計(jì)戒計(jì)蒸劃賠的五作治用爸是偽為昆順立利尤完害成籌審縮慧計(jì)些工昂作焰、俗控星制釀或旁降禾低圈審?fù)抻?jì)草風(fēng)爽險(xiǎn)寇具敏非左常毯重蠶要滋意林義仁。合卷理弱的窩審呼計(jì)孟計(jì)下劃罵有巴助型于紙關(guān)王注宴重度點(diǎn)飽區(qū)廈域柄、駱及到時(shí)壘發(fā)副現(xiàn)則、欺解黃決閑問秋題抱，帳對(duì)苗項(xiàng)豬目度組雙成筍員美分比工甩、準(zhǔn)指急導(dǎo)熟，麗協(xié)宴調(diào)秤項(xiàng)鐘目務(wù)組置成驅(qū)員忙工拜作右。（審撒計(jì)各計(jì)核劃驕應(yīng)妥由埋審窮計(jì)舟項(xiàng)胡目紗負(fù)管責(zé)超人爽編童制侮，臂并便形磨成螺書徐面敘文俘件產(chǎn)。石審體計(jì)道類油型惱不恢同及，端審楊計(jì)尾計(jì)運(yùn)劃差的咱內(nèi)牧容宣也碑有枕所危不翻同）舊。二知、悶審橫計(jì)辛計(jì)稍劃程的疾內(nèi)黑容（盤一店）厘總做體笑審固計(jì)杠策爛略1、鹽作炕用虜：?？偧误w首審是計(jì)采策部略催用看以絕確收定標(biāo)審注計(jì)范裝圍交、松時(shí)賠間舌和巾方海向，慎并舌指抖導(dǎo)扣制溫定惕具喪體顧審何計(jì)等計(jì)恒劃專。2、登制槳定鉗總隊(duì)體泉審憶計(jì)筒策性略底時(shí)著應(yīng)撲考享慮片的類事斃項(xiàng)滑：（1）被審英計(jì)般范蕉圍（2）蒸報(bào)儉告肯目滋標(biāo)潑、泡時(shí)菜間門安樸排錫及闖所腰需號(hào)溝胞通所需溝通

時(shí)間

[與管理層及治理層的會(huì)議]

[項(xiàng)目組會(huì)議（包括預(yù)備會(huì)和總結(jié)會(huì)）]

[與專家或有關(guān)人士的溝通]

[與其他CPA溝通]

[與前任CPA溝通]

[……]

（3）搜審鍋計(jì)道方蝕向在贊確波定滋審商計(jì)恢方幅向伍時(shí)玩，淋注物冊(cè)同會(huì)老計(jì)誰師退需惑要我考創(chuàng)慮怕下繞列茄事憲項(xiàng)害：重要性的確定重大錯(cuò)報(bào)風(fēng)險(xiǎn)較高的審計(jì)領(lǐng)域重大錯(cuò)報(bào)風(fēng)險(xiǎn)對(duì)指導(dǎo)、監(jiān)督及復(fù)核的影響

項(xiàng)目組成員的選擇（在必要時(shí)包括項(xiàng)目質(zhì)量控制復(fù)核人員）和工作分工等3、小總揀體旗審科計(jì)蒸策鞠略勞的及內(nèi)豎容C日P燙A應(yīng)甜當(dāng)夫在扔總弟體擾審為計(jì)旱策肯略跌中封清室楚異地環(huán)說浮明蒸下前列雞內(nèi)仿容膝：（1）向曬具驅(qū)體搶審蒙計(jì)賞領(lǐng)騰域搜調(diào)里配逗的躬資構(gòu)源，咬包令括爆向醒高哄風(fēng)色險(xiǎn)熄領(lǐng)撲域掃分封派顏有辣適割當(dāng)經(jīng)寫驗(yàn)的樓項(xiàng)齊目隊(duì)組挨成特員暖，儲(chǔ)就孔復(fù)社雜耕的庸問鬧題生利爺用專甚家工萬作袖等襯；（2）向吐具疾體乖審享計(jì)數(shù)領(lǐng)領(lǐng)域許分產(chǎn)配兆資株源態(tài)的突數(shù)柄量，箭包昂括否安鎖排鬧到屢重花要俗存慣貨古存揪放我地傲觀婚察繞存攪貨處盤燒點(diǎn)雕的移項(xiàng)賴目乎組成謝員渴的桂數(shù)扭量，志對(duì)蹤蝶其尼他C繳P救A工慰作紹的復(fù)削核柿范寄圍，結(jié)對(duì)孔高懷風(fēng)檢險(xiǎn)便領(lǐng)來域槳安鹽排脅的審生計(jì)域時(shí)杯間舟預(yù)盾算等錯(cuò)；（3）何平時(shí)有調(diào)閑配怠這刪些鉗資儉源，嚷包屯括殖是份在期吹中審脫計(jì)污階候段禮還炊是足在模關(guān)垂鍵澆的截差止惑日唇期調(diào)藝配筐資沸源推等蛋；（4）如寇何給管趁理攀、始指約導(dǎo)偏、眠監(jiān)走督腳這幼些穗資慶源舊的氏利帳用齡，包車?yán)ǖK預(yù)泰期愉何燈時(shí)右召勤開妹項(xiàng)蔥目丹組世預(yù)漏備枝會(huì)劉和萄總姻結(jié)涼會(huì)頃，聯(lián)預(yù)紅期巾項(xiàng)困目注負(fù)豆責(zé)妥人母和汽經(jīng)綠理掘如熱何而進(jìn)炭行嗎復(fù)吃核芽，難是廁否條需互要釀實(shí)豪施瓣項(xiàng)劉目近質(zhì)君量小控庫(kù)制涂復(fù)濁核遮等鵲。（責(zé)二變）紡具克體喬審蒸計(jì)繳計(jì)鈔劃1、第具切體嚴(yán)審紙計(jì)固計(jì)側(cè)劃仇的貓內(nèi)慎容具體審計(jì)計(jì)劃內(nèi)容依據(jù)及要求1、計(jì)劃風(fēng)險(xiǎn)評(píng)估程序1．《中國(guó)CPA審計(jì)準(zhǔn)則第1211號(hào)――了解被審計(jì)單位及其環(huán)境并評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)》2．兼顧其他準(zhǔn)則中規(guī)定的、針對(duì)特定項(xiàng)目在審計(jì)計(jì)劃階段應(yīng)執(zhí)行的程序及記錄要求。2、計(jì)劃實(shí)施的進(jìn)一步審計(jì)程序1．《中國(guó)CPA審計(jì)準(zhǔn)則第1231號(hào)――針對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)實(shí)施的程序》的規(guī)定，針對(duì)評(píng)估的認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)，CPA計(jì)劃實(shí)施的進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間和范圍；2．隨著審計(jì)工作的推進(jìn)，對(duì)審計(jì)程序的計(jì)劃會(huì)一步步深入，并貫穿于整個(gè)審計(jì)過程。3．通常，CPA計(jì)劃的進(jìn)一步審計(jì)程序可以分為進(jìn)一步審計(jì)程序的總體方案和擬實(shí)施的具體審計(jì)程序兩個(gè)層次。3、計(jì)劃其他審計(jì)程序可以包括上述進(jìn)一步程序的計(jì)劃中沒有涵蓋的、根據(jù)其他審計(jì)準(zhǔn)則的要求CPA應(yīng)當(dāng)執(zhí)行的既定程序。例如，閱讀含有已審計(jì)財(cái)務(wù)報(bào)表的文件中的其他信息，尋求與被審計(jì)單位律師直接溝通等。

進(jìn)一債步亮審眾計(jì)住程咽序芽的團(tuán)總飄體作方斤案：隆指盜注露冊(cè)勝會(huì)淚計(jì)注師撕針除對(duì)淘各圣類服交蕩易機(jī)、秀賬謊戶道余拆額蘇和橡列簡(jiǎn)報(bào)吩決鮮定寶采釋用騾的室總汽體冤方乖案筒（億包甜括泰實(shí)秀質(zhì)停性缸方同案挖或肆綜槳合廈性曠方環(huán)案諸）盆。具狠體允審采計(jì)綁程焰序堅(jiān)：是藍(lán)對(duì)淋進(jìn)螞一好步柴審垮計(jì)系程思序智的仇總依體離方市案做的翼延忽伸銷和索細(xì)撕化勵(lì)，設(shè)它罰通莫常必包冊(cè)括墨控毯制偵測(cè)般試直和蘆實(shí)漸質(zhì)教性頓程出序師的胖性環(huán)質(zhì)聚、倍時(shí)議間電和扎范如圍謹(jǐn)。宅在健實(shí)孝務(wù)證中積，悉單止獨(dú)銷編融制金“貨進(jìn)后一版步漢審脊計(jì)翁程溪序摸表2、繳總疾體間審貨計(jì)滑策柏略碌與撒具御體尋審膝計(jì)之計(jì)雕劃踩的念關(guān)朋系（1）蒼二廁者教共底同串構(gòu)石成層計(jì)參劃霧審純計(jì)聰工絞作釋的淺完售整香體濫系（2）葡總將體臨審雨計(jì)剝策扔略堅(jiān)指攀導(dǎo)可制摘定絞具興體犯審寄計(jì)者計(jì)活劃捎，預(yù)并節(jié)考窩慮集通浪過墳有匯效付利撈用訊審業(yè)計(jì)錄資許源聾以柏實(shí)賄現(xiàn)光審意計(jì)水目勁標(biāo)氣。（3）成具態(tài)體壇審欄計(jì)驅(qū)計(jì)兆劃頂?shù)男髮?shí)落施榴結(jié)茄果豆影謠響逃總白體戚策合略理。誦（冠如候風(fēng)鋒險(xiǎn)澤評(píng)戶估另程祝序沒結(jié)惜構(gòu)叔可煙能詠會(huì)熱調(diào)土整煎審盒計(jì)焦策導(dǎo)略枝）（4）墊兩浪項(xiàng)脹計(jì)夢(mèng)劃程緊努密趣聯(lián)涂系屈，縫對(duì)獵其邀中務(wù)一筋項(xiàng)役的見決握定課可就能尼會(huì)友影哀響詠甚父至繡改摩變撿對(duì)繳另膚外脹一牽項(xiàng)愚的禾決患定叼。具善體錦審枝計(jì)據(jù)計(jì)斯劃狀范麻例弟（扎見飲篇2亡4阿9）(三)審窄計(jì)濫過沈程驚中宇對(duì)綿計(jì)餐劃徐的滑更雄改計(jì)肥劃溪審陷計(jì)洞工慕作祥是竭一抓個(gè)殘持時(shí)續(xù)坑的隨、找不背斷蟻修致正偵的遍過棟程沉，癥貫境穿楊于糟整戰(zhàn)個(gè)葬審浮計(jì)悅業(yè)濱務(wù)珠的黨始?jí)灲K藥。一冶旦蜻計(jì)莖劃情被貞更衣新致和起修矛改兩，批審鮮計(jì)連工陜作往也覆就疊應(yīng)籮當(dāng)撥進(jìn)那行筆相尤應(yīng)棋修遼正伴。汗對(duì)濕此蹲，C蚊P年A應(yīng)鳥當(dāng)皮按昨照瓦規(guī)考定泉進(jìn)目行蜂記縱錄模。（制四迷）巡壽審碧計(jì)污計(jì)墻劃悶的憂編納制審幅計(jì)贊計(jì)田劃煩應(yīng)恒由陽審忠計(jì)翠項(xiàng)備目譽(yù)負(fù)薦責(zé)襖人儉編供制蜓。權(quán)審腫計(jì)膽計(jì)織劃新應(yīng)婚形率成酒書膝面曉文殼件臨，杜并垂在廟審專計(jì)橫工住作貼底品稿紐奉中嚴(yán)加浮以旁記凝錄粱。潛審產(chǎn)計(jì)寨計(jì)渾劃抬的曠文介件怎形鑒式漁普能遍煉采車用袖表打格幸式矛、丹問拔卷臉式過、恥文耀字鑼敘促述燦式之三腥種矩。（5）蹦審午計(jì)能計(jì)侮劃米的躲審狀核編珠制協(xié)完幟成譯的墾審崗計(jì)就計(jì)令劃突，臣應(yīng)駕當(dāng)辰經(jīng)圈會(huì)監(jiān)計(jì)吳師臥師渠事何務(wù)削所佩的省有棵關(guān)沸業(yè)百務(wù)辛負(fù)凈責(zé)酷人著審液核圾和音批麗準(zhǔn)。在返審顏核總潤(rùn)體萬審苗計(jì)煙策破略時(shí)撕，染應(yīng)匙特傅別赤注學(xué)意市審萍核晉以嚇下膝事勻項(xiàng)逢：A、御審構(gòu)計(jì)給目統(tǒng)的架、驢審慚計(jì)盆范航圍迷以騾及薦審歲計(jì)走重煤點(diǎn)府領(lǐng)柳域博的巨確殖定紐奉是聯(lián)否吳恰皂當(dāng)楚。B、劇時(shí)約間嶄預(yù)帳算杜是蜂否同合設(shè)理址。C、嘗審暴計(jì)渴小融組瞞成題員滴的紅選上派勻和奧分過工踢是邪否愛恰企當(dāng)童。D、使對(duì)權(quán)被賭審乓計(jì)負(fù)單縣位門的縫內(nèi)壇部沸控州制莫系肥統(tǒng)膀的膀信女賴規(guī)程甘度瀉是達(dá)否長(zhǎng)恰溜當(dāng)惹。E、齒對(duì)政審蓋計(jì)喝重遠(yuǎn)要板性姐的少確堤定耀和序?qū)弴嵱?jì)盲風(fēng)衛(wèi)險(xiǎn)錘的糞評(píng)物估搖是床否竭恰迅當(dāng)滋。F、狀對(duì)急專賤家殃、忌內(nèi)依部遣審期計(jì)鴉人宣員惡及玻其選他杯審茶計(jì)字人禾員臨的貿(mào)工謊作傭利度用袍是客否怖恰暗當(dāng)尤。在堵審暢核具督體穿審奶計(jì)呢計(jì)純劃是吳，永應(yīng)巨特進(jìn)別鄰注芽意旨審臭核刃以臘下剃主系要悼事浸項(xiàng)熊：A、爽審磁計(jì)甩程渾序惹能緒否稼達(dá)若到喊審留計(jì)光目?jī)?yōu)標(biāo)B、口審賽計(jì)抗程譯序陷是風(fēng)否鄰適蓋合籌各延審螺計(jì)雕項(xiàng)爬目遍的慘具暈體鋪情滴況C、泰重教點(diǎn)門審類計(jì)丑領(lǐng)點(diǎn)域季中放各愚審晴計(jì)肆項(xiàng)尸目巷的惰審?fù)灿?jì)左程恢序蕉是豪否凡恰腹當(dāng)D、率重遙點(diǎn)牌審甩計(jì)蓋程娃序皺的材制終定需是倆否楚恰湯當(dāng)珍。練影習(xí)繡：【判上斷瞧題】進(jìn)毒一遮步威審千計(jì)補(bǔ)程獵序杠則彈是初對(duì)鞭具備體柿審我計(jì)傅程陜序編的銀總么體谷方蜻案衛(wèi)的壞延旦伸趴和燒