內(nèi)部審計(jì)質(zhì)量管理工作介紹

內(nèi)部審計(jì)質(zhì)量管理工作介紹中國(guó)移動(dòng)2012年內(nèi)部審計(jì)理論與實(shí)務(wù)基礎(chǔ)培訓(xùn)2內(nèi)部審計(jì)質(zhì)量管理工作概述1公司內(nèi)部審計(jì)質(zhì)量管理體系2內(nèi)部審計(jì)項(xiàng)目質(zhì)量管理實(shí)務(wù)3什么是審計(jì)質(zhì)量3審計(jì)質(zhì)量是指審計(jì)工作過(guò)程及其結(jié)果的優(yōu)劣程度。廣義的審計(jì)質(zhì)量是指審計(jì)工作的總體質(zhì)量，包括環(huán)境、機(jī)制、管理和業(yè)務(wù)工作；狹義的審計(jì)質(zhì)量是指審計(jì)項(xiàng)目質(zhì)量，包括立項(xiàng)、準(zhǔn)備、實(shí)施、報(bào)告、跟進(jìn)以及外包審計(jì)管理等一系列環(huán)節(jié)的工作效果和實(shí)現(xiàn)審計(jì)目標(biāo)的程度。加強(qiáng)審計(jì)質(zhì)量管理，有利于減少審計(jì)工作風(fēng)險(xiǎn)，提高審計(jì)工作的效率和提高審計(jì)的質(zhì)量。4內(nèi)蛛部泡審徐計(jì)黨質(zhì)饑量布管是理殿相近關(guān)枯規(guī)斤定梁的貫發(fā)列展在裂當(dāng)載今旬復(fù)島雜滾的掏商釘業(yè)黎環(huán)樣境徹中終，峽高竟級(jí)勢(shì)管件理腹層轎越望來(lái)腥越斯多喘的難要綿求近內(nèi)詳部童審劈燕計(jì)純職睬能登充稅分成發(fā)濤揮報(bào)監(jiān)旁督蠶與石服滅務(wù)駕職市能貍，朝而糠內(nèi)裁部銅審售計(jì)瓦質(zhì)鑄量錢(qián)管野理砍作圈為姓實(shí)借現(xiàn)假內(nèi)孕部鏈審嫌計(jì)搏職滅能犁的縮慧基仗礎(chǔ)章性茫保識(shí)障湖，餃也理越逐來(lái)奧越音多紋的雅引蟲(chóng)起元國(guó)接內(nèi)糠外孩監(jiān)票管遇機(jī)舟構(gòu)雪和合專(zhuān)股業(yè)立組累織貝的侵關(guān)爛注嬸。審計(jì)署《審計(jì)機(jī)關(guān)審計(jì)項(xiàng)目質(zhì)量控制辦法》國(guó)資委《關(guān)于加強(qiáng)中央企業(yè)內(nèi)部審計(jì)工作的通知》

20022004200520062009國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)《國(guó)際內(nèi)部審計(jì)準(zhǔn)則》國(guó)資委《中央企業(yè)內(nèi)部審計(jì)管理暫行辦法》中國(guó)內(nèi)部審計(jì)協(xié)會(huì)《內(nèi)部審計(jì)具體準(zhǔn)則第19號(hào)―內(nèi)部審計(jì)質(zhì)量控制》等國(guó)票際陸內(nèi)銜部摟審未計(jì)食師勾協(xié)幅會(huì)《國(guó)害際嚼內(nèi)等部殘審巷計(jì)愿專(zhuān)臭業(yè)塊實(shí)挪務(wù)六框辱架》（閘修探訂污版陡）《國(guó)揭際宜內(nèi)榆部服審豪計(jì)節(jié)專(zhuān)漂業(yè)慚實(shí)添務(wù)玩框惰架》的險(xiǎn)更饒新2輪0母0盞9年1月1日辱，皆國(guó)照際平內(nèi)懲部景審純計(jì)伴師指協(xié)禿會(huì)份（I合I亂A）唐正京式門(mén)發(fā)財(cái)布兵修吳訂摸后賢的《國(guó)個(gè)際擋內(nèi)竄部睜審共計(jì)陣專(zhuān)巖業(yè)撈實(shí)府務(wù)?？騾柤堋罚↖淹P志P懂F）倘，畏對(duì)《標(biāo)側(cè)準(zhǔn)》作昆出孫的鞠具季體幻玉修裹訂博。矩修陳訂偶后棕的《標(biāo)隊(duì)準(zhǔn)》對(duì)猜以盡下垃領(lǐng)蕩域跳提訓(xùn)出擔(dān)了城新刷的沸要拋求繭：信講息批技怎術(shù)越治娘理利愈用腿技羊術(shù)恢的紛審糾計(jì)詞方功法映和忍其鴨他圣數(shù)刷據(jù)址分準(zhǔn)析六技幻玉術(shù)舞冰弊腿風(fēng)吊險(xiǎn)女管厘理道草德偽規(guī)技范資煮源員的尾限蹦制銀性泳和姻充店足融性記陶錄孔的銀保酒存質(zhì)眉量起保母證彼檢淡查內(nèi)車(chē)部承審柱計(jì)沾章專(zhuān)程煎的途修腐訂與恩董丹事造會(huì)向的瓶溝冰通避棄免紹內(nèi)賺部高審母計(jì)健師岡對(duì)啟風(fēng)徑險(xiǎn)辨進(jìn)疾行漏管鴨理遵催循《標(biāo)陽(yáng)準(zhǔn)》5內(nèi)漠部悼審色計(jì)病質(zhì)煉量蛾管凱理蠻相演關(guān)撒規(guī)免定－I香I鉤A6國(guó)際內(nèi)部審計(jì)專(zhuān)業(yè)實(shí)務(wù)框架1菌3爬0恩0質(zhì)皺量籠保識(shí)證價(jià)與咳改隨進(jìn)擋程杜序1、宅審爹計(jì)快執(zhí)托行扒主丟管藥應(yīng)忽制嚇定訂并賢堅(jiān)瞞持仇開(kāi)界展巨質(zhì)阿量柴保丈證訴與碌改亮進(jìn)予項(xiàng)意目擊，降該塔項(xiàng)吧目礦應(yīng)驚涵君蓋降內(nèi)沙部指審評(píng)計(jì)燃活午動(dòng)惠的籌方找方巧面忙面茫并立不碧斷炭監(jiān)理督魯內(nèi)糟部蠅審禮計(jì)配活蘋(píng)動(dòng)蓄的榜效之果臣。貓?jiān)撉垌?xiàng)梅目尿包滾括皮定疼期屢的胸內(nèi)甘部狠和淡外便部警質(zhì)哀量唯評(píng)輩價(jià)村和捷持撲續(xù)墨的藏內(nèi)荷部漁檢寨查低。2、籃設(shè)嫂計(jì)營(yíng)該奪項(xiàng)蝴目再要仆有冷助拉于陡內(nèi)桿部紹審配計(jì)踏活狐動(dòng)店增崗加摘價(jià)噸值詳、盼改煤善更機(jī)請(qǐng)構(gòu)準(zhǔn)的坑經(jīng)瘋營(yíng)紹狀雷況雙、部并雜確罩保銹內(nèi)揭部蠅審矩計(jì)蟻活觸動(dòng)邊遵致循《標(biāo)凝準(zhǔn)》與《職店業(yè)冰道妥德瘡規(guī)拼范》。1迷3劉1暮0械—質(zhì)沙量單項(xiàng)嘗目愛(ài)評(píng)難價(jià)1界3送1燦1押—內(nèi)項(xiàng)部光評(píng)膛價(jià)1借3萌1兆2故—外糊部滔評(píng)梁價(jià)內(nèi)您部咳審似計(jì)桌質(zhì)糧量說(shuō)管怎理乘相撕關(guān)矛規(guī)述定－市中統(tǒng)國(guó)距內(nèi)系部瘋審遭計(jì)留協(xié)凝會(huì)7內(nèi)部審計(jì)具體準(zhǔn)則第19號(hào)―內(nèi)部審計(jì)質(zhì)量控制總則一般原則內(nèi)部自我質(zhì)量控制內(nèi)部審計(jì)機(jī)構(gòu)質(zhì)量控制內(nèi)部審計(jì)項(xiàng)目質(zhì)量控制外部評(píng)價(jià)附則內(nèi)眾部雕審?fù)τ?jì)胃基勾本肅準(zhǔn)仔則內(nèi)罵部塑審芬計(jì)漁具勇體驚準(zhǔn)圓則幫第9號(hào)搬－驚內(nèi)縫部方審潑計(jì)醫(yī)督翻導(dǎo)內(nèi)輩部遼審憲計(jì)減具破體莫準(zhǔn)劫則斃第1哨9號(hào)仇－虧內(nèi)鍛部設(shè)審丑計(jì)得質(zhì)刑量賽控零制●軍●摔●嶺●間●效●內(nèi)憤部遷審還計(jì)踢質(zhì)燦量穩(wěn)管爭(zhēng)理陶相雁關(guān)凝規(guī)繡定－命中免國(guó)弦內(nèi)脹部望審飄計(jì)踩協(xié)甲會(huì)暢（輕續(xù)糧）內(nèi)部審計(jì)機(jī)構(gòu)質(zhì)量控制主要內(nèi)容遵守職業(yè)道德規(guī)范保持并不斷提升內(nèi)部審計(jì)人員的專(zhuān)業(yè)勝任能力合理分派內(nèi)部審計(jì)業(yè)務(wù)依據(jù)內(nèi)部審計(jì)準(zhǔn)則制定操作規(guī)程適當(dāng)運(yùn)用咨詢手段進(jìn)行審計(jì)質(zhì)量的內(nèi)部考核與評(píng)價(jià)評(píng)估審計(jì)報(bào)告的使用效果監(jiān)控內(nèi)部審計(jì)機(jī)構(gòu)質(zhì)量控制政策與程序的執(zhí)行內(nèi)部審計(jì)項(xiàng)目質(zhì)量控制主要內(nèi)容指導(dǎo)內(nèi)部審計(jì)人員執(zhí)行審計(jì)計(jì)劃監(jiān)督內(nèi)部審計(jì)過(guò)程復(fù)核審計(jì)工作底稿及審計(jì)報(bào)告8內(nèi)欠部吩審君計(jì)巨項(xiàng)眾目某質(zhì)瓜量器控可制駕程概序詞與哈方鬼法摸應(yīng)揚(yáng)體姿現(xiàn)逐內(nèi)堵部轟審挪計(jì)仗機(jī)辟構(gòu)寬質(zhì)預(yù)量徐控條制之的倦要獵求9內(nèi)部審計(jì)質(zhì)量管理工作概述1公夾司寨內(nèi)敘部獄審賠計(jì)徑質(zhì)雞量害管塵理憐體云系2內(nèi)棟部普審焰計(jì)餐質(zhì)殲量獎(jiǎng)管熄理漏實(shí)揀務(wù)3公銅司復(fù)質(zhì)隆量喬管已理塌工福作碎發(fā)尋展批情算況1模02散0漲0搬5鑒-筐2挨0林0狂8年2胡0帝0釋9年2朗0走1允0年2牧0辱1革1年2炮0輝0保9年卡和2糖0牧1樓1年篇，館個(gè)餃別疊省霞公淚司縫也想聘?jìng)握?qǐng)乎外且部技機(jī)拘構(gòu)亞開(kāi)朽展萬(wàn)了們內(nèi)貴審杰機(jī)撞制困評(píng)慚估泳工睛作集涼團(tuán)頓公昏司釘重逼新丑修株訂《雙灘重挨管考理碌辦柳法》增睛加圾審踏計(jì)否質(zhì)棕量村管跳理候章薄節(jié)潤(rùn)，狀開(kāi)劇展持對(duì)枝浙非江技等4省下公協(xié)司慢審助計(jì)頁(yè)項(xiàng)尺目絲式質(zhì)充量誤檢解查集訂團(tuán)皺公云司廣頒酷布《內(nèi)岡部并審燭計(jì)陳章錯(cuò)程》明頑確伍審沾計(jì)走質(zhì)懇量著證氣的卡重涉要滔性類(lèi)，疫并吊制珠定盈下齡發(fā)《中揭國(guó)偉移壞動(dòng)乒內(nèi)嬸部藏審內(nèi)計(jì)倍項(xiàng)庫(kù)目讀質(zhì)從量問(wèn)控兇制期手植冊(cè)》，恐開(kāi)絞展亮對(duì)遮總續(xù)部疲、趴廣害東甩、魄重提慶純、繁吉跡林沒(méi)公摧司魂審牲計(jì)查項(xiàng)達(dá)目搖質(zhì)昌量類(lèi)檢豬查集惠團(tuán)易公潤(rùn)司故確菜立粱內(nèi)洪審細(xì)工香作趕核燦心課理蹤蝶念鹽和哪雙洞重郊管藏理肥機(jī)博制,明恒確鴉內(nèi)每部茫審預(yù)計(jì)渴質(zhì)結(jié)量俗管淹理錘的私重杯要雁性,制鑄定亦下笑發(fā)《中聞國(guó)憐移處動(dòng)婆內(nèi)漂部幫審盜計(jì)火項(xiàng)雜目薄質(zhì)勺量屬控白制曲規(guī)元范》總政部統(tǒng)及屋各響省暑公飛司貼分會(huì)別爽參眨照暑相厚關(guān)犬標(biāo)辟準(zhǔn)改開(kāi)芬展底質(zhì)劇量御管霞理蠅工獸作集痰團(tuán)挖公副司守組謹(jǐn)織朵開(kāi)港展遲對(duì)渡總乘部挽、貢廣狡東蛾、凝安峽徽稅三咽省藍(lán)公仍司撇內(nèi)疫部荷審挪計(jì)爺機(jī)摧制邊評(píng)賽估2瞎0盾1砍2年集縱團(tuán)默公違司假開(kāi)青展康對(duì)畏江棄蘇隙等4省裕公際司近審臂計(jì)父項(xiàng)剛目尼質(zhì)辯量識(shí)檢粒查跳，旁在燦對(duì)求審雄計(jì)燈項(xiàng)畫(huà)目便流樣程澆規(guī)德范控質(zhì)豪量諸檢來(lái)查落的購(gòu)基正礎(chǔ)脾上播，票突猴出笨了橡對(duì)掛審誘計(jì)分項(xiàng)聚目維實(shí)丟際麥效植果導(dǎo)的飛檢針查公觀司瓜質(zhì)敗量棕管壞理善體順系1拍1質(zhì)向量怒管拳理蜜體拒系朽是假以爆雙卷重犬管澆理憑機(jī)柳制擊為馬統(tǒng)值領(lǐng)腳的伯公翁司擁內(nèi)購(gòu)審脫管其理總體蘭系占的備重姑要角支團(tuán)柱公詞司鵝質(zhì)尺量巧管奸理曬體拋系(續(xù))1您2內(nèi)夠?qū)徳柚谱R(shí)管票理陡體括系質(zhì)賀量守檢圓查定鮮期披外買(mǎi)部晶評(píng)剃估優(yōu)俊秀百內(nèi)其審辣項(xiàng)蜓目露與床報(bào)綢告拿評(píng)胖比業(yè)隙務(wù)抱指余導(dǎo)只與上支遭撐各征類(lèi)山審千計(jì)實(shí)賭務(wù)兼指葛南質(zhì)腿量仿自泊我溝控崖制《審慕計(jì)喇項(xiàng)穴目接質(zhì)蘋(píng)量欲控調(diào)制癥規(guī)屈范》《審唐計(jì)臺(tái)項(xiàng)匆目巴質(zhì)售量踢控藏制左手怖冊(cè)》《審厭計(jì)嚷業(yè)叮務(wù)乏流厚程傅規(guī)遷范》《工朝作攝底梢稿券與刃報(bào)史告拍規(guī)律范》…展…業(yè)務(wù)督導(dǎo)內(nèi)部評(píng)估公謠司章內(nèi)怎部水審悅計(jì)捏質(zhì)盜量蘋(píng)相黑關(guān)精制似度1潑3內(nèi)偷部做審劍計(jì)富機(jī)撞構(gòu)明應(yīng)年建悄立腐內(nèi)坐部牽審送計(jì)堵工拋?zhàn)鞒速|(zhì)勁量癥保閘證秀制招度砌，馳并理采目取波措殲施嘴確抽保洗質(zhì)最量炕保閃證亞制貸度障在注各球級(jí)賀內(nèi)驢部靠審伶計(jì)壇機(jī)袖構(gòu)臂中健得帝到飲實(shí)竹施礎(chǔ)，題以洲保偵證儲(chǔ)內(nèi)期部需審獎(jiǎng)計(jì)長(zhǎng)工姐作織質(zhì)唯量采的焰不亞斷至提槐高販。第謎五離章殿第定十夫五間條桐至摸第習(xí)十擁九洲條烤規(guī)評(píng)定色公布司嘩內(nèi)蠅部賀審醋計(jì)修質(zhì)遇量鋒管左理侮的艘責(zé)廚任喜，摟開(kāi)暖展檔審堪計(jì)層督滅導(dǎo)代、擇內(nèi)泥部堂評(píng)待估程（叢檢僑查槳）戚、押外戀部購(gòu)評(píng)岔估廳等檢工變作憶，森審詞計(jì)駁質(zhì)播量撐改趕進(jìn)注要草求求。中綁國(guó)脈移屢動(dòng)糟內(nèi)臨部鵝審棟計(jì)栽章從程中露國(guó)唯移拒動(dòng)有雙役重歇管伍理頌辦狀法中耍國(guó)盒移虎動(dòng)缸內(nèi)跌部純審普計(jì)相質(zhì)塘量港控庸制留規(guī)古范中濱國(guó)鍬移俊動(dòng)匹內(nèi)趨部違審喝計(jì)雨質(zhì)填量廉控質(zhì)制絡(luò)手你冊(cè)1傳4內(nèi)部審計(jì)質(zhì)量管理工作概述1公杠司覽內(nèi)扇部怕審鎖計(jì)事質(zhì)半量愁管謙理招體汁系2內(nèi)儉部悔審?fù)赣?jì)籍項(xiàng)駛目賄質(zhì)督量得管斗理接實(shí)的務(wù)3審傅計(jì)結(jié)項(xiàng)怪目面質(zhì)陵量狡監(jiān)該督脊與刊評(píng)階價(jià)審慮計(jì)域項(xiàng)吐目選質(zhì)艇量礎(chǔ)自抽我匹控廢制審輝計(jì)伍項(xiàng)困目面質(zhì)成量渣自仇我捉控滲制-審熄計(jì)儲(chǔ)立姿項(xiàng)審計(jì)立項(xiàng)審計(jì)準(zhǔn)備審計(jì)實(shí)施審計(jì)報(bào)告審計(jì)跟進(jìn)1導(dǎo)5質(zhì)意量侮標(biāo)努準(zhǔn)以顆風(fēng)槳險(xiǎn)魄為養(yǎng)導(dǎo)洽向許制堪定鍛審稅計(jì)請(qǐng)項(xiàng)思目蛇計(jì)段劃應(yīng)憤用憤審嶼計(jì)占范液圍西框捆架秋進(jìn)淺行障風(fēng)吼險(xiǎn)務(wù)評(píng)毫估枝和典審次計(jì)沖立息項(xiàng)夠★項(xiàng)怎目蛛立拉項(xiàng)蹲獲貌得潛恰臭當(dāng)拉的滅審奔批質(zhì)遲量遵保海障負(fù)措連施在潤(rùn)審劃計(jì)怒立扁項(xiàng)厲過(guò)軌程告中劫與撓有酒關(guān)器方怨面酬的筐協(xié)活調(diào)摟機(jī)佩制－爺與姿公護(hù)司這管雅理棍層瓶的睜溝傅通－愁與盾業(yè)王務(wù)歐部森門(mén)鳳的參溝結(jié)通虎與輕協(xié)靠調(diào)－認(rèn)與擺外序部殺審濱計(jì)妙師獸的拜溝腐通時(shí)與拉協(xié)雜調(diào)技棗術(shù)鵝與摸工百具審茂計(jì)糊范穗圍禿框以架注股：施★揪表鵲示尤建洲議丈性狂標(biāo)綱準(zhǔn)1喪6范待圍敞框壟架撕包虎涵公蠟司灑可清審刪計(jì)的氧各掏方鑼面流要芹素鋒，恨并痰以俊此受為遮基到礎(chǔ)斤通撓過(guò)鹽系幣統(tǒng)蛋的榆、鑒全睛面崇的戀風(fēng)恥險(xiǎn)均評(píng)挪估忽，鏈對(duì)草各溫個(gè)較要姿素戰(zhàn)的天重應(yīng)要窄性水煮平址和線風(fēng)注險(xiǎn)水融平控進(jìn)觸行寧排努序淘，懷從第而嗓制餃定內(nèi)掀部本審拔計(jì)的桑短傘期和中刪期擺計(jì)球劃犬，反其城中蠅包赤括粥內(nèi)健審絹工薪作柴年竟度違審乳計(jì)茄計(jì)鄰劃，厘以抵保抽證勤內(nèi)抵部寇審傳計(jì)選對(duì)頸公痕司寬主惰要用風(fēng)奧險(xiǎn)暑的欠有竭效躲覆型蓋以足風(fēng)業(yè)險(xiǎn)炊為完導(dǎo)樂(lè)向嫂制姨定驅(qū)審辜計(jì)讀計(jì)胡劃-審暢計(jì)碗范釘圍夸框血架會(huì)計(jì)科目四大類(lèi)17個(gè)一級(jí)業(yè)務(wù)流程

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監(jiān)督管理機(jī)制

資源管理機(jī)制資產(chǎn)類(lèi)負(fù)債類(lèi)權(quán)益類(lèi)損益類(lèi)網(wǎng)絡(luò)運(yùn)營(yíng)系統(tǒng)業(yè)務(wù)支撐系統(tǒng)管理信息系統(tǒng)1術(shù)7以王風(fēng)照險(xiǎn)耐為教導(dǎo)剛向羽制竭定俘審爬計(jì)廊計(jì)奪劃-審太計(jì)些范飼圍良框梳架救（磚續(xù)封）結(jié)隙合曲風(fēng)樓險(xiǎn)寫(xiě)調(diào)濫查預(yù)，氣公畏司熔管共理壯層糾和宋專(zhuān)亂業(yè)話部瞧門(mén)診需階求冒，惜以筍及譜過(guò)左往收審煌計(jì)暑結(jié)眉果晴，忙評(píng)餐估菠各弓子兩流奮程隔剩娃余桌風(fēng)莖險(xiǎn)貝，好進(jìn)弄行仿風(fēng)形險(xiǎn)傷排當(dāng)序透并帆形末成蛇風(fēng)桃險(xiǎn)強(qiáng)評(píng)死級(jí)禁清注單茅，謹(jǐn)確東定調(diào)審進(jìn)計(jì)禮項(xiàng)亞目里優(yōu)憂先僻次織序份，罩據(jù)撕此沾確樓定忽年躺度自審飲計(jì)扁計(jì)藥劃竟與璃重憶點(diǎn)134訪基談丙總回部槳相款關(guān)琴部斯門(mén)店的他處擇室務(wù)經(jīng)齡理審剩閱盞相總關(guān)根文殘件敘報(bào)昏告征而求唉專(zhuān)享業(yè)挺部龜門(mén)憐需糊求評(píng)圈估匠過(guò)店往瓜審確計(jì)鄙結(jié)險(xiǎn)果對(duì)但固多有修風(fēng)榴險(xiǎn)浩和巡壽控鈴制窄水看平臭進(jìn)視行阿評(píng)解分計(jì)關(guān)算獻(xiàn)出席剩環(huán)余召風(fēng)折險(xiǎn)抓分粗值加敲權(quán)咸加嫂分公何司駱管頭理靜層監(jiān)岔管恩機(jī)味構(gòu)各謎專(zhuān)牧業(yè)吐部鹿門(mén)過(guò)框往特審元計(jì)會(huì)結(jié)魚(yú)果風(fēng)服險(xiǎn)窗排備序選皮擇瀉項(xiàng)戀目安花排家計(jì)置劃風(fēng)腎險(xiǎn)閃評(píng)白分風(fēng)菜險(xiǎn)嗽調(diào)礎(chǔ)查匯溜總穗加杯分計(jì)勒劃服編秧制25匯浮總憶評(píng)如分以閱審稠計(jì)求范級(jí)圍扭框?qū)Ъ茏頌槊婊榈A(chǔ)調(diào)為甲審須計(jì)香要窄素形基脊礎(chǔ)策略管理機(jī)制核心業(yè)務(wù)流程監(jiān)督管理機(jī)制資源管理機(jī)制資產(chǎn)類(lèi)負(fù)債類(lèi)權(quán)益類(lèi)損益類(lèi)網(wǎng)絡(luò)運(yùn)營(yíng)系統(tǒng)業(yè)務(wù)支撐系統(tǒng)管理信息系統(tǒng)審鄰計(jì)戴計(jì)網(wǎng)劃-年如度霧計(jì)鋤劃倉(cāng)示攜例評(píng)孝估理表計(jì)吊劃沖大許表實(shí)脹施辭方咸案-幻玉w率o四r主d審漢計(jì)閘項(xiàng)澆目坑質(zhì)糖量戲自刻我釋控串制-審霸計(jì)糾準(zhǔn)驅(qū)備審計(jì)立項(xiàng)審計(jì)準(zhǔn)備審計(jì)實(shí)施審計(jì)報(bào)告審計(jì)跟進(jìn)1恨9質(zhì)己量暖保丸障騾措師施審肯計(jì)圾人馬員砍調(diào)夸用趴程覆序外甚部熄專(zhuān)純家反服燦務(wù)黑管棟理輔程茫序項(xiàng)寒目株工博時(shí)乓管小理鑼機(jī)騙制捎★審褲計(jì)古組幻玉審脖前抓溝妙通索培施訓(xùn)技恢術(shù)酬與泛工黨具審交計(jì)襪風(fēng)絨險(xiǎn)筒的所評(píng)續(xù)估審范計(jì)罷重以要修性貴水貢平包的幟確惡定質(zhì)概量你標(biāo)刺準(zhǔn)制著定和項(xiàng)撐目易審?qiáng)Z計(jì)結(jié)計(jì)倆劃組挑建粉審糟計(jì)野組下季達(dá)啦審呀計(jì)召通悼知飯書(shū)審漢前申調(diào)上查編耀制焰審萍計(jì)版實(shí)未施鹽方督案項(xiàng)醒目睡審類(lèi)計(jì)味計(jì)繡劃燈和蛾審資計(jì)野實(shí)勸施方擦案偷的俘調(diào)恢整編味制岡審魔計(jì)碎實(shí)是施例方襯案審惰計(jì)客實(shí)扒施什方巖案倘的百內(nèi)而容捎完朝整審承計(jì)屢實(shí)松施占方勞案享應(yīng)長(zhǎng)科憂學(xué)顫、癥合吩理臥并步具謙有猛可棍操投作叨性審壯計(jì)民實(shí)殲施訴方往案碎經(jīng)略過(guò)硬恰耽當(dāng)街的首復(fù)勞核當(dāng)殼審類(lèi)計(jì)生項(xiàng)藍(lán)目趟無(wú)鍵子獅項(xiàng)倍目野或爐審羨計(jì)能內(nèi)渠容蜘比么較炸簡(jiǎn)書(shū)單權(quán)時(shí)譯，觀可舉根俗據(jù)前實(shí)砌際棍情帥況饅，麗將媽項(xiàng)斷目釣審撲計(jì)魂計(jì)扣劃遲與墓審題計(jì)拒實(shí)蠶施蹲方育案且合白并2耳0被貴審抽計(jì)臟單度位青的酸名庸稱(chēng)濃和緒基粗本秩情馬況燒；審連計(jì)亦目粘的緣瑞；重狠要疾性界水戚平缸的井確鵲定丹和百審繳計(jì)獻(xiàn)風(fēng)造險(xiǎn)以的飄評(píng)崇估屯；審薯計(jì)夏的甩范障圍正、必內(nèi)尋容跟、吳重去點(diǎn)游；詳畫(huà)細(xì)情的理審汁計(jì)惠程襖序把和序方扔法茂；預(yù)屯定供的步審有計(jì)譯工掘作疊起跌止幸時(shí)搏間協(xié)；審文計(jì)笛組鞏長(zhǎng)餓、筐審職計(jì)街組敢成爭(zhēng)員戴及帆其堤分涼工衣；編勸制攤的兄日約期護(hù)；其虜他蜘有腎關(guān)準(zhǔn)內(nèi)全容土。編理制著審逝計(jì)校實(shí)米施王方春案-審呀計(jì)清風(fēng)木險(xiǎn)鴉的途評(píng)旺估內(nèi)褲部叨審渴計(jì)典的且審墳計(jì)竿風(fēng)膽險(xiǎn)錄是瘦指摟內(nèi)泡部偉審蹲計(jì)幕人逆員庸未劣能堤發(fā)箭現(xiàn)身被私審皮計(jì)吊單火位匆經(jīng)尸營(yíng)續(xù)活回動(dòng)夢(mèng)及忌內(nèi)呈部揮控到制淡中連存燙在賣(mài)的合重姜大剃差墨異麥或話缺塑陷散而射做丑出圾不標(biāo)恰獵當(dāng)翠審韻計(jì)裳結(jié)短論栗的顛可著能妨性審雁計(jì)鍛風(fēng)脊險(xiǎn)輛評(píng)起估碧的鋸目咸的漲在嗎于此把民有翁限周的夢(mèng)審見(jiàn)計(jì)少資俯源穗恰前當(dāng)乞地難分厲配堂到熄低做風(fēng)胖險(xiǎn)莊和爬高退風(fēng)停險(xiǎn)蟲(chóng)領(lǐng)捷域雕，充從盒而魂以賠最糊合乖理壘的趕資魂源蘭投霉入姻，匠得催出重正炊確麗的點(diǎn)審和計(jì)質(zhì)結(jié)些論邊，鼓承腐受綢較肆低炕的距審由計(jì)永風(fēng)妹險(xiǎn)2勁1審腔計(jì)乳風(fēng)撞險(xiǎn)待＝望重上大砌差?lèi)喇惷匣虼兹眾W陷這風(fēng)用險(xiǎn)×檢存查暫風(fēng)勾險(xiǎn)要鈴素方超法1、炸重?fù)醮箜?yè)差扁異下或挽缺伶陷債風(fēng)架險(xiǎn)管環(huán)理敵層味遭倆受顧的糠異被常竹壓煤力重刻要公崗折位晚人任員智的億變趟動(dòng)小情觀況經(jīng)鞋營(yíng)矩活令動(dòng)傲的剛復(fù)岔雜必性…忙…2、計(jì)檢漁查除風(fēng)變險(xiǎn)抽誰(shuí)樣群審雹計(jì)剃方齊法寨的駁應(yīng)別用審賽計(jì)授方倘法鐘的窩適之當(dāng)期性孩及每有父效君性…憂…1、畜定根性野風(fēng)孟險(xiǎn)烏評(píng)關(guān)估樹(shù)法2、爬風(fēng)錘險(xiǎn)西因?qū)幩厥糠株幬鲐M法3、耽分濕析授性泳復(fù)高核4、阿控闖制鉛測(cè)碑試編器制碗審從計(jì)部實(shí)疲施徐方響案-審少計(jì)斯重惡要辮性越水暈平掏的爹確平定重宗要燥性巡壽：傲指乒被劇審撈計(jì)索單盾位鄙經(jīng)欲營(yíng)宿活運(yùn)動(dòng)躁及革內(nèi)翠部園控等制柏中閱存冶在拾偏數(shù)離旬特宋定搜目幸標(biāo)堵的惜差視異伸或存缺引陷轟的會(huì)嚴(yán)魔重絞程棵度剃，瞞這劍一敞程華度推的單差其異愧或暖缺到陷幟在胃特繼定殺環(huán)范境回下薪可用能岡會(huì)逆影貧響斬管舅理溉層四的笑判殊斷梯或禁決普策草以爸及樹(shù)組弟織追目至標(biāo)鉤的悶實(shí)走現(xiàn)揭。2際21緣瑞.可獅簡(jiǎn)墊要關(guān)理樹(shù)解太為畝對(duì)皮審葵計(jì)懇報(bào)羞告蠢與叮實(shí)應(yīng)際遼情管況潔不楚一泄致木的完可僻容柿忍婦程扭度2黎.對(duì)牽重假要困性竟的鑄判糾斷察必澇須忌依焦據(jù)袍被墊審新計(jì)軟單餡位煤特梳定峰的體環(huán)引境烤。標(biāo)被雜審喚計(jì)榨單亂位匪面愛(ài)臨萍的舉環(huán)站境蘿不破同圣，朋判超斷最重友要阿性鍋的塌方嗽法陜也沉不艷同衣，乓而煎且桿對(duì)候特碗定蝴被娛審鑒計(jì)蜓單及位孩而旁言傍，除重既要規(guī)性蝴也續(xù)會(huì)劉因贈(zèng)時(shí)摸間朝的稼不篇同漢而誰(shuí)改阿變3.重秧要糧性竹水襪平猛標(biāo)曲志棕著蘋(píng)重倘要皆性企的叫臨杏界許點(diǎn)為耐什蠶么勵(lì)要灣評(píng)惜估醉重則要厘性記水能平保僅證紐奉風(fēng)泊險(xiǎn)祖導(dǎo)個(gè)向感的著內(nèi)都部馳審疑計(jì)富理小念鳴貫孕穿此于芬審泛計(jì)猴項(xiàng)拍目東實(shí)灑施占的燦全艘過(guò)璃程提趣高屢審什計(jì)外效扁率降繁低色審仙計(jì)勒成愚本編投制羊?qū)徲鹩?jì)枕實(shí)朗施悶方士案-審后計(jì)凱重厚要舊性敞水拉平樂(lè)的凈確逼定渡（陜續(xù)沿）2裳3審計(jì)準(zhǔn)備階段審計(jì)實(shí)施階段審計(jì)報(bào)告階段確斧定敏“騎計(jì)驗(yàn)劃結(jié)重文要被性徐水經(jīng)平滲”評(píng)濾估平計(jì)紐奉劃臂重和要展性霞水集平看的毀恰灣當(dāng)字性確獻(xiàn)定測(cè)“能評(píng)辯價(jià)況重刃要粱性配水槐平峽”*如奸果肢“動(dòng)評(píng)推價(jià)鵲重幣要舊性隨水爛平世”墳大啟大殘低得于占“指計(jì)悼劃薯重?fù)?dān)要頃性弟水重平米”毒，繡審齡計(jì)糟人侵員惠應(yīng)額重慘新席評(píng)們估癢所肅執(zhí)鋒行射的牲審算計(jì)陡測(cè)棕試嬸是愉否間充天分久。點(diǎn)棄擊熟此持處黑進(jìn)撫入大存勸在恒問(wèn)鍵題笛舉醬例售鏈恭接審肝計(jì)非項(xiàng)庸目?jī)S質(zhì)瘦量邀自想我得控描制-審司計(jì)衫實(shí)券施審計(jì)立項(xiàng)審計(jì)準(zhǔn)備審計(jì)實(shí)施審計(jì)報(bào)告審計(jì)跟進(jìn)2完4質(zhì)勻量逆標(biāo)純準(zhǔn)實(shí)藥施秩審徹計(jì)甜程豆序獲套取阿審汁計(jì)幻玉證順據(jù)編詳制醋審朋計(jì)布作套業(yè)憤底膊稿編飯制顏審罩計(jì)搞快貞報(bào)碑以里及消項(xiàng)童目中譽(yù)期戀報(bào)頓告召★形筆成竄和取溝羽通見(jiàn)審價(jià)計(jì)滋發(fā)盈現(xiàn)質(zhì)叨量今保搶障盟措擴(kuò)施審恥計(jì)紹證方據(jù)漿的者分關(guān)析雞、丸核宅實(shí)為與炒記矩錄審吃計(jì)讀現(xiàn)奇場(chǎng)少的沸溝數(shù)通萄與答協(xié)慣調(diào)審凱計(jì)底作道業(yè)場(chǎng)底晌稿槐的譯審數(shù)核居和由索榜引技眠術(shù)仆與廊工若具審益計(jì)筒抽繩樣分涌析茅性抽復(fù)扇核辮審家計(jì)筒程躬序獲董取能審笑計(jì)掉證辮據(jù)審框計(jì)武證乖據(jù)肥，屈是抵指列內(nèi)浸部鋤審個(gè)計(jì)裳人爪員胸在靜從飲事象審鍛計(jì)揚(yáng)活腸動(dòng)距中心，擔(dān)通熱過(guò)示實(shí)星施娃審道計(jì)朝程篇序鎖所嬌獲徐取畜的牽，垃用見(jiàn)以翁證尋實(shí)蹈審哥計(jì)旁事王項(xiàng)銹，陪作扔出貪審致計(jì)裳結(jié)榜論紛和紫建狼議登的較依狡據(jù)役。2化5審格計(jì)斯證唱據(jù)虛的域形蘆式必符類(lèi)合逝相污關(guān)拾規(guī)瞞定收界集桂的謀審琴計(jì)斗證竹據(jù)史是移充肥分口的雞、監(jiān)相互關(guān)漢的暮、善可貓靠把的虹和琴有爆用策的獲課取犧審容計(jì)獎(jiǎng)證散據(jù)-審怒計(jì)鋼抽庸樣審著計(jì)快抽獅樣螺，依是目指歲內(nèi)曾部俘審庸計(jì)島人貍員匯在司內(nèi)春部封審著計(jì)畏活積動(dòng)印中溫，昂采襪用稻適宏當(dāng)峰的央抽敢樣掙方恐法鄰從隊(duì)被陷審呆查察和想評(píng)采價(jià)旦的唐審痰計(jì)叉總工體窯中住抽間取擺一皺定燃數(shù)劈燕量均有算代事表捕性瓜的勉樣乳本息進(jìn)屋行桶測(cè)揭試瓣，飾以服樣顆本戰(zhàn)審攻查踩結(jié)墓果殺推捏斷認(rèn)總賓體溫特袋征業(yè)并湖作喚出法相驗(yàn)應(yīng)珍結(jié)薪論半的棕過(guò)嚴(yán)程燭。僚在怎設(shè)框計(jì)癢審驕計(jì)盯程焰序命時(shí)霧，滿審爹計(jì)秩人尊員敞應(yīng)世當(dāng)煎確裁定篩選閘取伙測(cè)希試敘項(xiàng)緞目也的娘適敬當(dāng)投方輸法伴，踐可解以圓使份用島的恨方盒法迫，芝包錢(qián)括范選塊取冶全德部傍項(xiàng)巷目抖、搜選敵取乘特恢定如項(xiàng)溝目肥和撲審貧計(jì)承抽唐樣素。2叮6選取全部樣本審計(jì)抽樣選取特點(diǎn)項(xiàng)目獲副取坡審帝計(jì)亡證破據(jù)-審劫計(jì)估抽掌樣每（辭續(xù)偷）選轉(zhuǎn)取晌全刑部敞項(xiàng)浪目2文7定捏義:選隔取階全乓部孔項(xiàng)煉目待是講指同對(duì)追總?cè)倔w精中極的牲全克部胃項(xiàng)紋目老進(jìn)頌行麥檢長(zhǎng)查存蜻在學(xué)情縱況1、蜓總副體錦由堆少州量握的敘大能額很項(xiàng)別目篩構(gòu)廁成暖。2、原存炕在界特烘別珠風(fēng)盛險(xiǎn)讀且瓣其越他懸方特法割未藥提療供梁充泉分捷、品適氣當(dāng)丟的喬審?fù)?jì)超證幻玉據(jù)盒。3、返信折息評(píng)系還統(tǒng)馬自主動(dòng)鴉執(zhí)斗行園的漠計(jì)勤算墳或慮其鵝他教程窄序獲癥取級(jí)審癢計(jì)勇證瞇據(jù)-審趣計(jì)洞抽堤樣鞠（粥續(xù)1）選音取俘特傷定泉項(xiàng)是目2掌8定字義:選吃取地特潮定洋項(xiàng)占目低是練指約對(duì)雅總稈體更中伶的淹特寬定妹項(xiàng)畫(huà)目戚進(jìn)習(xí)行右針清對(duì)細(xì)性同測(cè)節(jié)試?yán)?。崗根門(mén)據(jù)伴對(duì)側(cè)被魂審隨計(jì)蟻單唐位體的辱了讀解扒、枕評(píng)險(xiǎn)估郊的應(yīng)重工大嘆錯(cuò)去報(bào)蹤蝶風(fēng)鼻險(xiǎn)燦以慢及花所睬測(cè)生試跟總漲體嬌的源特章征士等計(jì)，房誠(chéng)審弟計(jì)未人魔員尺可賢以岡確愈定殊從寸總偉體瓣中岸選工取吸特健定紫項(xiàng)剪目壟進(jìn)葉行遼測(cè)艦試存待在狼情晚況1、嫌大腔額難或診關(guān)升鍵占項(xiàng)溉目描。2、搞超爪過(guò)桐某殿一串金添額勞的累全郵部記項(xiàng)鉛目份。3、慕被歸用子于全獲豎取濃某框些炭信橋息維的猛項(xiàng)抹目秒。4、畝被陵用已于羊測(cè)愈試尺控淹制魔活帝動(dòng)岔的減項(xiàng)葵目昂。獲識(shí)取袍審播計(jì)革證歸據(jù)-審視計(jì)藏抽大樣蘆（滿續(xù)2）審鐵計(jì)晉抽純樣2腦9定層義:審宏計(jì)測(cè)人毯?jiǎn)T寸應(yīng)卵當(dāng)愚根跟據(jù)騎具圖體掃情勺況博并子運(yùn)餓用間職錢(qián)業(yè)窗判丹斷辮，郵確孔定濤使免用希統(tǒng)蛙計(jì)仗抽前樣漿或塞非僵統(tǒng)鋼計(jì)碌抽箭樣刊（掀判堪斷愈抽抄樣尿）極方鄙法拼，寧以病最傅有雙效汽率悄地驚獲酸取農(nóng)審籍計(jì)補(bǔ)證導(dǎo)據(jù)樣睡本脂設(shè)嗎計(jì)1、烤確落定擾測(cè)呈試長(zhǎng)目撕標(biāo)仔。2、秤定請(qǐng)義號(hào)總偉體員與霸抽拉樣贈(zèng)單碧元頂。3、昌定陜義撒誤妥差脂構(gòu)佩成概條竭件匙。4、屬確胃定把抽案樣雀技禾術(shù)艘和沉方吃法朱。樣極本飾確磁定1、循確帝定斧樣爹本毯規(guī)檢模價(jià)。2、頃選希取畜樣扶本透。實(shí)預(yù)施擁審視計(jì)悅程拆序1、嬌分駛析級(jí)樣慚本擊誤唉差憐；2、告推義斷脾總胖體磨誤樸差王；3、夠形勁成齡審忽計(jì)密結(jié)趣論獲瘋?cè)∧c審柳計(jì)俊證紹據(jù)-審路計(jì)趁抽畝樣貸（如續(xù)3）3狐0執(zhí)行頻率最低樣本量要求每年1個(gè)每半年1個(gè)每季度1個(gè)每月2個(gè)每周5個(gè)每日15個(gè)每日多次25個(gè)預(yù)計(jì)每年發(fā)生次數(shù)最低樣本量要求1－21個(gè)3－61個(gè)7－152個(gè)16－505個(gè)51－25015個(gè)>25025個(gè)A勺.符漆合僻性乘測(cè)款試荒的哪抽涉樣皂規(guī)灣則表亡一氧、店固自定睛頻吳率猴控象制槍活代動(dòng)徐樣挺本旁量茅表勝二督、衡非運(yùn)固往定平執(zhí)珠行日頻根率夏控舊制綢活佛動(dòng)碗樣協(xié)本推量獲敗取喝審雅計(jì)菊證填據(jù)-審宴計(jì)膠抽疼樣紙（蹲續(xù)4）3冰1可容忍錯(cuò)報(bào)占總體的百分比*可接受誤差風(fēng)險(xiǎn)預(yù)計(jì)錯(cuò)報(bào)占可容忍錯(cuò)報(bào)的百分比50301086543210．5樣本規(guī)模5%0%610303850607510015030060010%812374661739112118236472720%10164658779211515423046092030%12206075100120150200300600120040%162781101135162202269404807161450%23391161441922312883845761152230410%0%5823293946587711523046020%712344357688511316933867530%9154454728710814421643186240%1219577295114143190285570114050%162780100133160200266399798159630%0%341215202430406012024020%461620273240548016031940%5824304048608011923947660%9144353718510614221242484850%0%237912141823356913820%2391115182229448717340%341215202329395811523060%4618222935435886173345B裂.實(shí)燒質(zhì)校性廢測(cè)廉試親的啞樣捷本悔規(guī)亞模積表編恭制啦審毯計(jì)故作充業(yè)貸底稀稿審?fù)擞?jì)崇作究業(yè)震底區(qū)稿丑，萌是叨指蹲審忠計(jì)蒙人太員陜按篇照違審誘計(jì)群程輔序咸和新方贏法練，馳在惱實(shí)某施稀審脊計(jì)汁過(guò)廳程融中遞形滴成惱的紙與雜審率計(jì)沉事慣項(xiàng)森有底關(guān)矩的治工牌作壤記該錄股。拔審綢計(jì)沾作覆業(yè)崇底探稿餓應(yīng)雙當(dāng)情真吉實(shí)勝、慣完膽整攻地肅反配映允審無(wú)計(jì)躍組弊實(shí)鉤施對(duì)審悲計(jì)臨的伯全喬部榜過(guò)打程沾，挨并秤記扶錄扣與書(shū)審倆計(jì)睬結(jié)梳論中或住者箭審勁計(jì)蟻查駱出文問(wèn)李題洋有郵關(guān)振的默所濫有賢事噴項(xiàng)懷，保以滿及買(mǎi)審薯計(jì)歉組減成壘員博的趕專(zhuān)浮業(yè)旬判胞斷尿及皺其挖依悠據(jù)誘。3卡2審它計(jì)餃作緩業(yè)幫底井稿閘經(jīng)漂過(guò)院規(guī)倍范很的旁索短引審濟(jì)計(jì)挑作徒業(yè)析底宜稿茂要看素膜齊守全科、拐內(nèi)泊容收完駁整審旗計(jì)生作勸業(yè)王底畏稿念結(jié)游論鉤充棄分盡、梯簡(jiǎn)帶明序扼故要點(diǎn)荷擊傭此把處匹進(jìn)怖入套存挎在譯問(wèn)述題廉舉華例捷鏈漫接審順計(jì)農(nóng)項(xiàng)椒目聾質(zhì)那量欲自糞我上控汽制-審愛(ài)計(jì)俘報(bào)歪告察與擱跟突進(jìn)3唇3質(zhì)揭量頃標(biāo)么準(zhǔn)匯與總昌審腹計(jì)塵發(fā)庸現(xiàn)編負(fù)寫(xiě)始審洪計(jì)釘報(bào)區(qū)告編烘寫(xiě)烤項(xiàng)忠目大總帳結(jié)流報(bào)渠告身★審盈計(jì)赤工云作扁底手稿碎歸溪檔例符外舌事請(qǐng)項(xiàng)冒管駕理質(zhì)帶量紅保即障股措招施審星計(jì)裕報(bào)索告縣的框復(fù)漢核據(jù)程橋序征鄙求肆被眾審它計(jì)犯單房誠(chéng)位擇意蛛見(jiàn)果的鴨程灣序?qū)ζ馉?zhēng)喊議構(gòu)問(wèn)躍題別的疤溝咽通刊與團(tuán)核控實(shí)過(guò)機(jī)抗制審風(fēng)計(jì)希報(bào)正告徐的個(gè)簽少發(fā)動(dòng)程壓序質(zhì)缸量突標(biāo)溪準(zhǔn)審檔計(jì)舉跟宏進(jìn)佩計(jì)難劃釘?shù)目弥贫露▽?shí)臉施滔現(xiàn)枯場(chǎng)箭審茶計(jì)濕跟罪進(jìn)編興制蹦審懂計(jì)裹跟間進(jìn)色報(bào)墨告質(zhì)大量蜻保兩障筋措胸施整分改仇情糞況椅反孝饋僑機(jī)蟲(chóng)制審計(jì)立項(xiàng)審計(jì)準(zhǔn)備審計(jì)實(shí)施審計(jì)報(bào)告審計(jì)跟進(jìn)編掃寫(xiě)益審彼計(jì)刊報(bào)深告3習(xí)4審彎計(jì)腿報(bào)孩告蹤蝶的炊復(fù)橋核王程搖序★謙征生求希被茅審陡計(jì)灘單消位甩意爸見(jiàn)審聯(lián)計(jì)獨(dú)報(bào)尼告偶的扎簽施發(fā)僅程怠序?qū)彵?jì)編報(bào)惑告屠需粱要躍執(zhí)圣行鵲三格級(jí)暗復(fù)橋核刪制叨度霉，粱由津?qū)徢f計(jì)折組本長(zhǎng)顏、忍項(xiàng)堤目翻負(fù)墻責(zé)龍人柄和茄內(nèi)夕審魚(yú)機(jī)頌構(gòu)室負(fù)愚責(zé)奮人周復(fù)乓核經(jīng)若復(fù)筐核雙的懸審?fù)接?jì)召報(bào)親告雞在神發(fā)凱出辦前等，徑可臺(tái)根因據(jù)談需忍要童，菌征贈(zèng)求蜘被筒審撕計(jì)冒單龍位炭的此意閘見(jiàn)語(yǔ)。時(shí)征鄉(xiāng)豐求贊意壯見(jiàn)曉應(yīng)暢以衰書(shū)規(guī)面刻形強(qiáng)式謠進(jìn)筒行爐，貪并枝要蓋求該被粱審住計(jì)昨單果位財(cái)在交規(guī)組定距時(shí)賢限餃內(nèi)碑以速書(shū)餓面師形顛式老回繩復(fù)審相計(jì)欣報(bào)稼告諷需羞要拳提僵交酷內(nèi)房誠(chéng)審頸機(jī)餃構(gòu)睬負(fù)棉責(zé)吊人葛簽儉發(fā)內(nèi)針容母完伍整文輩字剪清傍晰拾、領(lǐng)簡(jiǎn)昆潔內(nèi)駕容糟準(zhǔn)倒確謠、硬客憐觀富揚(yáng)有到建害設(shè)驗(yàn)性及熄時(shí)慢發(fā)銜出審寨計(jì)腔報(bào)妖告編駱制著要巖求點(diǎn)籍擊餓此個(gè)處可進(jìn)摩入耗存允在奶問(wèn)縣題駐舉連例窄鏈紋接審潑計(jì)棄項(xiàng)哈目也質(zhì)萬(wàn)量糕自果我顏控沉制-外敏包示管激理3房誠(chéng)5質(zhì)片量齒標(biāo)趙準(zhǔn)外刺包嗚機(jī)芹構(gòu)親的防選擠擇外捐包登審埋計(jì)睬項(xiàng)擔(dān)目澇質(zhì)銜量禍過(guò)類(lèi)程曠監(jiān)蝕控外階包嗚審蠅計(jì)塔項(xiàng)鄭目浴驗(yàn)益收對(duì)在外釣包染機(jī)最構(gòu)雖的賢評(píng)推估例巾外逝事?lián)耥?xiàng)醉的正處擊理質(zhì)伏量稠保談?wù)侠氙偸┩夥霭箼C(jī)轟構(gòu)劍和勇人錄員激資錄質(zhì)蜻、竟獨(dú)景立君性綁和割客筑觀嫂性著管涌理伍程誤序外球包濁機(jī)復(fù)構(gòu)助服布務(wù)困質(zhì)哀量脈評(píng)俘價(jià)展程宣序技慚術(shù)東與鐘工悟具外吼包型項(xiàng)秋目歇管枯理券技賄術(shù)審計(jì)立項(xiàng)審計(jì)準(zhǔn)備審計(jì)實(shí)施審計(jì)報(bào)告審計(jì)跟進(jìn)外包審計(jì)項(xiàng)目質(zhì)量控制外紋包榨審騰計(jì)群項(xiàng)折目尋質(zhì)療量識(shí)過(guò)陷程置監(jiān)女控3拜6方?jīng)霭妇雽彸屎诉^(guò)波程講監(jiān)陪控成畝果址驗(yàn)粘收－食重艇要擋性接水拒平廈確貴定詠和嚇審借計(jì)案風(fēng)尖險(xiǎn)荒評(píng)奇估頁(yè)的坑合驅(qū)理水性互；－攤審聾計(jì)庸范儉圍熊、態(tài)內(nèi)灣容肥和旋重晉點(diǎn)燦的部適氧當(dāng)是性卻；－庭審債計(jì)箱步踩驟肆和解方蛇法幸的棉可渡操控作手性減；－球時(shí)駁間邀安啦排悠的廚合僚理姐性章；－講審臺(tái)計(jì)溪分核工嶄的持恰幕當(dāng)貢性捎。－剃審察核核工投作陜時(shí)堆間右計(jì)認(rèn)劃釘表熔及壘具廚體破工傲作紅實(shí)搶施贏方跳案－糊審新核襖訪紋談欺計(jì)討劃氧、生訪該談鋤提爭(zhēng)綱獎(jiǎng)等涉資散料陸，求需滔求漁資原料推清飛單娛及乖需墊求結(jié)日他期－眾定種期低審?fù)夂艘瓜蜓禹?xiàng)像目妙負(fù)北責(zé)其人仍提走交見(jiàn)工仁作絞進(jìn)辨度蔬報(bào)郵告－學(xué)變聰更軟情夏況青審挨核－制對(duì)策團(tuán)駱隊(duì)晌穩(wěn)祝定膠性擋進(jìn)研行少監(jiān)軍控－忍審尸計(jì)掉實(shí)挪施息方風(fēng)案列確棕定糠的越審趣計(jì)憐目墓標(biāo)午是傅否乘實(shí)督現(xiàn)桶；－游審巨計(jì)包事沖項(xiàng)津是籮否添表凈述口清醬楚手；－駁審資計(jì)從工覆作揀底假稿公所脖附杜審價(jià)計(jì)葉證午據(jù)墳?zāi)艽胺窭w充漫分寨證欺明鳴審雁計(jì)研事描項(xiàng)居；－衣審徹計(jì)朋定偷性脆是坑否群準(zhǔn)螺確怪；－肥審慰計(jì)概結(jié)然論廈是殺否羞恰恰當(dāng)寒；－威審耽計(jì)番建向議棚是找否簡(jiǎn)切蜻實(shí)多可擴(kuò)行嗎；－纏審嗽計(jì)芒組悼采項(xiàng)納攤（找或法不聽(tīng)予艘采下納藍(lán)）擇被霉審雜計(jì)缸單窗位師反鏡饋床意斤見(jiàn)蟲(chóng)對(duì)歉審用計(jì)恢報(bào)海告促進(jìn)鞏行搭的前修橋改耍（刺或缺不籃予虧修勿改版）累是劣否恢合呼理團(tuán)，丟審集計(jì)纏組票的且書(shū)背面弄說(shuō)壇明饑是船否爺有給據(jù)款。點(diǎn)歸擊淺此糧處喊進(jìn)輪入談存堪在乓問(wèn)陜題紡舉盆例為鏈窮接審樂(lè)計(jì)窩項(xiàng)廣目旅督鄉(xiāng)豐導(dǎo)3劃7審計(jì)督導(dǎo)責(zé)任劃分一級(jí)督導(dǎo)：審計(jì)組長(zhǎng)二級(jí)督導(dǎo)：審計(jì)項(xiàng)目負(fù)責(zé)人三級(jí)督導(dǎo)：內(nèi)審機(jī)構(gòu)負(fù)責(zé)人文件復(fù)核督導(dǎo)方式正式會(huì)議非正式溝通現(xiàn)場(chǎng)觀察督俱導(dǎo)葉是忘指魯內(nèi)甲審撒機(jī)賊構(gòu)俗負(fù)擁責(zé)廁人會(huì)和鹿審怖計(jì)拒項(xiàng)辛目拐負(fù)怠責(zé)邁人饒對(duì)陣實(shí)請(qǐng)施霞審扮計(jì)棟工年作浪的子審唉計(jì)私人利員航所貸進(jìn)桿行步的聲監(jiān)豪督嶺與迅指量導(dǎo)洲。審熱計(jì)吵項(xiàng)甲目倉(cāng)督唇導(dǎo)左是津?qū)σ邇?nèi)侄部罷審玻計(jì)撈活縮慧動(dòng)史進(jìn)敘行池日熱常座監(jiān)獄督唐、腸檢晚查條和飼衡事量悔評(píng)擠估扁的攻有跡機(jī)室組秀成格部挖分塵。督認(rèn)導(dǎo)臟應(yīng)民當(dāng)趨貫漏穿宇于逼審井計(jì)蠶項(xiàng)印目角的革全粗過(guò)詳程戰(zhàn)，浙包姓括宣審臺(tái)計(jì)縱準(zhǔn)光備忌、炮審夜計(jì)夢(mèng)實(shí)亭施置、獎(jiǎng)審士計(jì)喊報(bào)算告而及占審債計(jì)酒跟張進(jìn)哀等卻階購(gòu)段誰(shuí)。審爪計(jì)獄項(xiàng)骨目掘督塑導(dǎo)她（蛙續(xù)肉）3略8對(duì)審計(jì)項(xiàng)目實(shí)施過(guò)程的各項(xiàng)工作進(jìn)行監(jiān)督和復(fù)核，督導(dǎo)對(duì)審計(jì)團(tuán)隊(duì)成立、審前調(diào)查、編制實(shí)施方案等各項(xiàng)準(zhǔn)備工作進(jìn)行監(jiān)督和復(fù)核，督導(dǎo)對(duì)審計(jì)報(bào)告的編制、審計(jì)結(jié)論及建議的提出及跟進(jìn)事項(xiàng)等各項(xiàng)準(zhǔn)備工作進(jìn)行監(jiān)督和復(fù)核，督導(dǎo)準(zhǔn)備階段實(shí)施階段報(bào)告及跟進(jìn)階段對(duì)哭項(xiàng)綿目共準(zhǔn)頌備毀階型段霧的顏整析體火進(jìn)勵(lì)行四監(jiān)匹督割和麗指愁導(dǎo)那，蛙并錢(qián)對(duì)哥一塵級(jí)潛和寶二柜級(jí)槍督僚導(dǎo)剪人友員志匯短報(bào)邁的弓重慎大蝦或恨特簽殊發(fā)問(wèn)粱題憑參相與變解脊決孕和恢決哄策一嗚級(jí)嫁督膨?qū)ВńY(jié)項(xiàng)辦目革組債長(zhǎng)餃）二秧級(jí)或督屆導(dǎo)（搬項(xiàng)堂目頭負(fù)系責(zé)北人衰）三邪級(jí)芳督棗導(dǎo)（室內(nèi)枕審諷機(jī)傾構(gòu)腥負(fù)壺責(zé)粱人承）對(duì)袋項(xiàng)融目妥實(shí)此施脫階答段袋的倒整句體適進(jìn)裹行拆監(jiān)蚊督孟和壓指束導(dǎo)帽，啦并碗對(duì)杰一哈級(jí)作和磚二武級(jí)浴督濾導(dǎo)默人告員掛匯技報(bào)葛的霧重樸大糞或名特罷殊準(zhǔn)問(wèn)弟題謹(jǐn)參地與題解梁決燭和渴決巾策對(duì)譜項(xiàng)主目映報(bào)法告級(jí)和毀跟丟進(jìn)禿階搏段轟的捏整緩體稠進(jìn)料行耳監(jiān)旬督疤和寨指桿導(dǎo)軟，糠對(duì)悲審暑計(jì)呀報(bào)恒告紹的蔽整售體盤(pán)結(jié)厚論腹進(jìn)兆行謙復(fù)很核購(gòu)，住并關(guān)對(duì)慕一頂級(jí)撲和肢二臨級(jí)襯督斗導(dǎo)瞞人楚員違匯午報(bào)娛的群重綠大退或述特房誠(chéng)殊而問(wèn)網(wǎng)題妖參蘇與碎解喜決薪和駐決澆策飽。審豆計(jì)漠項(xiàng)恒目襯質(zhì)漲量贊內(nèi)績(jī)部持評(píng)夜估己與鼓檢與查3建9定義執(zhí)行頻率內(nèi)部評(píng)估內(nèi)審機(jī)構(gòu)定期或不定期對(duì)自身的審計(jì)項(xiàng)目質(zhì)量進(jìn)行的評(píng)估工作至少每年開(kāi)展一次質(zhì)量檢查上級(jí)內(nèi)審機(jī)構(gòu)定期或不定期對(duì)其所屬單位的內(nèi)部審計(jì)項(xiàng)目質(zhì)量進(jìn)行的檢查定期或不定期的方式，建議至少在五年內(nèi)完成對(duì)所有下級(jí)內(nèi)審機(jī)構(gòu)的檢查質(zhì)休量營(yíng)檢榴查眠時(shí)嗚，狼內(nèi)急審天機(jī)襲構(gòu)世的節(jié)選拴取羅原井則浩：優(yōu)火先變選蒙擇：所彎屬倒單恢位遠(yuǎn)主塊要找負(fù)止責(zé)區(qū)人醋、謙分塘管雪內(nèi)緩審已負(fù)狐責(zé)旗人乓或犬內(nèi)煮審瘋機(jī)洞構(gòu)厲負(fù)缺責(zé)違人憑在槳評(píng)牢估蝕期殊間敵內(nèi)鞋發(fā)宰生梯變值更火，奏且鼓變?cè)「褲M1年內(nèi)季審請(qǐng)機(jī)移構(gòu)痕在婚當(dāng)速年劉完帽成貞的攜審會(huì)計(jì)茂項(xiàng)鏡目叫中鎮(zhèn)性少質(zhì)婦重趣大充或邁特欲殊版的嚇審觸計(jì)舌項(xiàng)肉目味達(dá)澆到柔或域超員過(guò)惱了切該飛機(jī)燥構(gòu)脹審?fù)┯?jì)濾項(xiàng)錯(cuò)目丟總級(jí)量灘的5翻0％審拉計(jì)兄成巷果潑統(tǒng)翻計(jì)柄中條存巧在蔬“班零沫發(fā)蓮現(xiàn)闖”閘或脈重素大積審?fù)烙?jì)立發(fā)距現(xiàn)掘及磨金輝額因壟審宏計(jì)雨質(zhì)少量童、弟職青業(yè)筒操扁守冤和小紀(jì)沫律傷問(wèn)請(qǐng)題香，橡出枕現(xiàn)既投絞訴圣或翼舉造報(bào)生的殊下鬧級(jí)職審好計(jì)產(chǎn)機(jī)雞構(gòu)對(duì)香于島在堪檢堵查匆中創(chuàng)出納現(xiàn)渣嚴(yán)民重棕違氏紀(jì)兄或魯項(xiàng)侄目腥質(zhì)遙量攏評(píng)音估諸結(jié)改果嗽為附“浸差聞”姜的氧下堅(jiān)級(jí)創(chuàng)內(nèi)吊審側(cè)機(jī)北構(gòu)照可損以自考脾慮水在5年默輪溜換閉檢屢查往方熄案陪中準(zhǔn)增誕加1～2次賞檢捉查穗。審燙計(jì)崗項(xiàng)疲目尤質(zhì)蹲量墨檢鑒查早的愚意侮義4柜01.了解內(nèi)部審計(jì)項(xiàng)目質(zhì)量管控現(xiàn)狀，查找問(wèn)題和不足，促進(jìn)審計(jì)項(xiàng)目質(zhì)量持續(xù)提升。2.為全集團(tuán)開(kāi)展內(nèi)部審計(jì)項(xiàng)目質(zhì)量管理提供分析案例和經(jīng)驗(yàn)，促進(jìn)審計(jì)工作優(yōu)秀實(shí)踐全網(wǎng)分享。審俗計(jì)夏質(zhì)區(qū)量運(yùn)管叛理隆是絕內(nèi)謹(jǐn)部弊審練計(jì)圣工怪作魄的萄重翻要效環(huán)熟節(jié),應(yīng)反通廉過(guò)潮定瓜期賣(mài)的眠檢宋查靜和庫(kù)評(píng)日估,促名進(jìn)臟審遭計(jì)懂項(xiàng)柏目氏質(zhì)揪量朱控抽制圾工坡作蝴的熄常幕態(tài)豬化,確義保敗是株審末計(jì)辯目哭標(biāo)稿有宵效再實(shí)級(jí)現(xiàn)賺和買(mǎi)審由計(jì)鍵監(jiān)解督通作斬用暴的往有武效陷發(fā)家揮肆。項(xiàng)尚目獄質(zhì)罪量錘檢為查艇將需完家成遼以巾下躬目傲標(biāo)牲：審羊計(jì)脆項(xiàng)倉(cāng)目哪質(zhì)租量中外枕部膊評(píng)企估4桃1機(jī)構(gòu)有效性先進(jìn)經(jīng)驗(yàn)的應(yīng)用人員流程組織評(píng)估內(nèi)部審計(jì)機(jī)構(gòu)是否符合審計(jì)委員會(huì)、高層管理者、經(jīng)營(yíng)管理者和其他內(nèi)部相關(guān)者的需求，以及章程是否滿足公司的需求及目標(biāo)。評(píng)估內(nèi)部審計(jì)活動(dòng)是否被正確地理解為對(duì)公司運(yùn)營(yíng)的成敗起到關(guān)鍵且重要作用的一項(xiàng)活動(dòng)。與同行業(yè)內(nèi)其他領(lǐng)先公司在內(nèi)部審計(jì)方面的成功經(jīng)驗(yàn)進(jìn)行比較，考慮如何將這些先進(jìn)經(jīng)驗(yàn)在公司內(nèi)得以有效實(shí)施。評(píng)估內(nèi)部審計(jì)人員應(yīng)當(dāng)具備專(zhuān)業(yè)勝任能力，包括系統(tǒng)的知識(shí)儲(chǔ)備、項(xiàng)目經(jīng)驗(yàn)等。評(píng)估內(nèi)部審計(jì)機(jī)構(gòu)人員是否具備相應(yīng)的專(zhuān)業(yè)資格和與業(yè)務(wù)相關(guān)技能培訓(xùn)，以充分執(zhí)行工作。評(píng)估是否配備具有豐富經(jīng)驗(yàn)的項(xiàng)目經(jīng)理負(fù)責(zé)相關(guān)審計(jì)工作。評(píng)估審計(jì)工作的開(kāi)展是否取得管理層的批準(zhǔn)與支持，并成立審計(jì)工作領(lǐng)導(dǎo)小組，明確相關(guān)責(zé)任人和協(xié)調(diào)人。評(píng)估是否制定規(guī)范的審計(jì)工作流程，并根據(jù)項(xiàng)目需要制定具體實(shí)施計(jì)劃。評(píng)估是否形成成熟的審計(jì)方法論，依據(jù)項(xiàng)目需求選擇恰當(dāng)?shù)膶徲?jì)方法。評(píng)估審計(jì)工作各流程是否以審計(jì)目標(biāo)服務(wù)，同時(shí)做到有效率、有效果。機(jī)構(gòu)有效性評(píng)估項(xiàng)目有效性評(píng)估下愁一謠步相工呀作赴安宅排4翠21、塘總行部意將鑰根糞據(jù)迫每違年房誠(chéng)質(zhì)屬量頌檢廊查貧結(jié)捷果卡，夢(mèng)不甚斷屆完貿(mào)善彈公桑司碌內(nèi)們部蜘審蜻計(jì)家制鳥(niǎo)度央、榮改什進(jìn)趟公臂司湯內(nèi)糖部逮審忌計(jì)耗管觸理怒工兔作秋；2、好總翠部之將磁進(jìn)理一醫(yī)步耀宣膠貫瞞、頑幫寶助凡和筋指辨導(dǎo)鍋各磚公侮司貍開(kāi)焰展蠶內(nèi)設(shè)部漂審士計(jì)純質(zhì)蠻量桃管錢(qián)理運(yùn)相民關(guān)旱工鍋?zhàn)鳚{；3、消各搭級(jí)輪內(nèi)閱審街人密員馳應(yīng)糾按誘照默總土部鋪各仔項(xiàng)嬸制兵度渣要凍求貴，兔規(guī)教范練審盟計(jì)許工毀作欠流秩程鳴和籌操糟作任，蓄同燈時(shí)停積有極斗開(kāi)披展婆審擦計(jì)糊督搭導(dǎo)狡和部評(píng)求估韻，到促記進(jìn)推審辰計(jì)觸質(zhì)碗量消不魯斷腥的搏改乳善惹和熱提歪升致。歡婆迎帳各懶位免同量事餅加億入蔑到弄公轎司牙內(nèi)臥審曲隊(duì)悠伍木！守希竹望貞我臨們制一麻起哪為市公酬司貿(mào)內(nèi)僻部輛審小計(jì)銷(xiāo)工餅作包發(fā)植展懶而威努振力飛！4刷4問(wèn)窮題妙描酬述:經(jīng)恰濟(jì)克責(zé)牲任么審懶計(jì)壯為搏受夠托誦審摧計(jì)唉，眨根俘據(jù)林國(guó)更家探和莊集銹團(tuán)京公屬司尖的撇有位關(guān)良規(guī)混定室，釣經(jīng)牙濟(jì)盯責(zé)姿任恒審莊計(jì)壓須勺經(jīng)步人蘇力擔(dān)資予源蠶部幼門(mén)草委夾托止后浴由慎審炭計(jì)治部診門(mén)嶼予段以愚實(shí)泉施悔。釣但果檢爹查顏抽如取希兩挺家智分脾公看司友離依任參經(jīng)賣(mài)濟(jì)牲責(zé)樂(lè)任上審侍計(jì)母項(xiàng)里目況，底發(fā)上現(xiàn)X償X公翼司齡在切開(kāi)塑展鋸經(jīng)討濟(jì)愚責(zé)約任地審竿計(jì)給項(xiàng)期目朝前煉，傾未寒有察效洞履雞行沫人丘力南資亂源昏部輪門(mén)姻的鞏審帆計(jì)臥委深托榮程疾序得。上澆述途情鴨況圈不鈴符陶合《中恐國(guó)船移膝動(dòng)筆經(jīng)法濟(jì)四責(zé)柏任庸審晌計(jì)頃管貴理配辦鬧法》第淡二鐮章肚第仇十險(xiǎn)條釋的傘有搶關(guān)捎標(biāo)設(shè)準(zhǔn)房誠(chéng)要角求捎。經(jīng)猜濟(jì)蘆責(zé)固任晝審狠計(jì)斃委荒托號(hào)程爺序飾不約規(guī)記范1、豎經(jīng)押濟(jì)駝責(zé)彎任盛審艙計(jì)主委次托疼程盛序供不悲規(guī)星范4齊5問(wèn)番題船描且述:經(jīng)益濟(jì)囑責(zé)侵任羽審宗計(jì)他為園受迅托欄審錄計(jì)疑，字根舞據(jù)術(shù)國(guó)猾家棚和驢集銷(xiāo)團(tuán)蒼公挪司鍬的挪有廈關(guān)毛規(guī)鞠定冷，灘經(jīng)救濟(jì)其責(zé)福任飲審羨計(jì)心須須經(jīng)擦人早力障資卵源碰部館門(mén)嘩委矮托箭后測(cè)由傳審悉計(jì)綁部撿門(mén)膏予打以幼實(shí)融施那。聾但須檢媽查雜抽耍取折兩死家宇分祝公賴(lài)司院離吃任半經(jīng)而濟(jì)刷責(zé)另任堆審遣計(jì)什項(xiàng)漆目段，摩發(fā)幣現(xiàn)X許X公赴司涼在分開(kāi)宿展憂經(jīng)糞濟(jì)開(kāi)責(zé)岔任美審六計(jì)挨項(xiàng)送目遷前籌，村未海有逝效置履愈行近人蜂力賄資參源抬部堅(jiān)門(mén)騙的雹審烘計(jì)餐委抬托筍程撓序農(nóng)。上戰(zhàn)述甘情泄況緊不顫符鏟合《中的國(guó)姜移初動(dòng)唇經(jīng)梳濟(jì)任責(zé)然任獵審駛計(jì)升管休理噸辦蛇法》第附二法章飛第陪十濃條掙的隨有上關(guān)測(cè)標(biāo)窗準(zhǔn)拴要財(cái)求劈燕。經(jīng)渣濟(jì)柏責(zé)浙任桐審屆計(jì)它委眼托堡程廉序怎不境規(guī)肉范1、填審午計(jì)厭準(zhǔn)執(zhí)備咐工脊作萄中歪存馬在勿的棗問(wèn)總題4建6問(wèn)桐題極描大述:集靈團(tuán)默客烘戶鑄業(yè)唉務(wù)飯協(xié)系議曬管斗理尚流關(guān)程悉審擠計(jì)塔、盡數(shù)買(mǎi)據(jù)增增膝值紫業(yè)悔務(wù)廢合詳作凳運(yùn)潤(rùn)營(yíng)膽審云計(jì)斤與氣評(píng)躺估曬等嘆項(xiàng)卷目報(bào)僅墾編認(rèn)制料了疲審柿計(jì)抱框駁架踏（A洲P秒G）堤，鵝未夏編攝制傍完調(diào)整煎的沿審蘿計(jì)題實(shí)識(shí)施被方瞧案打；x糕x公濃司娛離馬任陰經(jīng)攝濟(jì)桐責(zé)既任始審故計(jì)懇、x店x公液司槍任位中嘩經(jīng)辟濟(jì)寫(xiě)責(zé)妥任撞審視計(jì)膨等由項(xiàng)你目呆審沙計(jì)汪實(shí)樸施房誠(chéng)方彼案溫中不未粥明饒確類(lèi)審爭(zhēng)計(jì)婦抽圍查損涉欄及勢(shì)的客地樣域石范把圍霧（局如冶縣習(xí)公另司歉）爐和約時(shí)偵間型分汪配忘；赤經(jīng)澆濟(jì)或責(zé)民任夸審辱計(jì)砌工誤作屈目踢前更采毯用仗虛閑擬宰團(tuán)洞隊(duì)銹形航式愚，飽在及審升計(jì)偵方鞠案丈中司也直未擋就終如循何昨有帥效時(shí)遵騰循繳回銅避兩機(jī)叔制