審計(jì)目標(biāo)與審計(jì)程序課件

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審計(jì)目標(biāo)與審計(jì)程序2第四章審計(jì)目標(biāo)與審計(jì)程序第一節(jié)審計(jì)目標(biāo)第二節(jié)審計(jì)程序3第一節(jié)審計(jì)目標(biāo)一、審計(jì)總目標(biāo)二、管理層認(rèn)定三、具體目標(biāo)41審狗計(jì)叼總賊目抱標(biāo)一談、鴨審四計(jì)芝目撞標(biāo)：呢審峰計(jì)習(xí)行籮為泳的水出省發(fā)介點(diǎn)帆，報(bào)是盤審貨計(jì)膊活掏動(dòng)邊所勵(lì)期蒜望郵達(dá)銀到咱的革理任想捷境掏地你或劑最已終匆結(jié)初果亞。二筆、憶審嗎計(jì)盜總窮目膚標(biāo)乎的療演文變冶：查煤錯(cuò)疫防主弊霉判競斷魯公銷司蔽的貓信造用特狀愿況提蟲出軌客壯觀宗公辮正京的賴意鐮見5國家審計(jì)內(nèi)部審計(jì)社會(huì)審計(jì)真謊實(shí)粉性合冒法珍性效懸益平性真型實(shí)冠性合箭法計(jì)性效濾益粉性合樂法宵性公盤允兩性三狼、烘不爛同往類持型摘審企計(jì)讓審巾計(jì)獄的墊總刺目芝標(biāo)16四該、秧審盆計(jì)么目盡標(biāo)深體敏系審棟計(jì)聽總繳目縣標(biāo)1審計(jì)目標(biāo)審嘗計(jì)鳳總維目壞標(biāo)審填計(jì)隸具初體臣目鄭標(biāo)項(xiàng)處目提審色計(jì)程目伍標(biāo)一雪般絮審曾計(jì)棗目范標(biāo)管嗽理栽層碰認(rèn)行定7管慮理土層艇認(rèn)括定一兩、醋管閃理價(jià)層況認(rèn)頁定彩的共含狹義柿：是微指筆管熱理籮層串對協(xié)財(cái)救務(wù)短報(bào)個(gè)表凱組犯成盒要巡壽素淡的衣確遙認(rèn)蘋、仗計(jì)客量防、黃列需報(bào)茂做范出桿的單明剃確母或性隱西含近的禾表隨達(dá)拒。二攻、狂管婆理短層節(jié)認(rèn)批定爐與屈審未計(jì)捕目臭標(biāo)翼的命關(guān)綿系(件1孝)注袋冊男會(huì)味計(jì)仍師寨的駕基灣本餓職波責(zé)骨就蜘是歡確熱定群被汁審冠計(jì)項(xiàng)單踢位域管捉理鞠層拉對浮其旋財(cái)擋務(wù)伶報(bào)子表督的巡壽認(rèn)覆定尋是林否揪恰轟當(dāng);(漫2南)注愈冊奔會(huì)哪計(jì)倉師吹了熊解勞了苗認(rèn)忠定蛾就賢很隔容菠易鏟確選定逼每民個(gè)裙項(xiàng)宋目做的繪具然體臨審上計(jì)躍目不標(biāo);(貫3臉)注墓冊底會(huì)赤計(jì)理師騙通敬過豆考意慮塌可救能軌發(fā)皺生叼的利不叼同床類糞型渡的籌潛票在留錯(cuò)鳳報(bào)容，勵(lì)評婚估弦重瘡大壯錯(cuò)亦報(bào)輪風(fēng)踩險(xiǎn)糠，洞并刊結(jié)魂合誰具害體踐認(rèn)鉤定指設(shè)庸計(jì)磁審量計(jì)右程置序裹予些以冒應(yīng)咬對;28管罷理銷層嗓認(rèn)口定三獄、膝與伶各躬類爆交淹易嘴和途事誼項(xiàng)四相奶關(guān)痕的煩認(rèn)鬼定1、處發(fā)乘生：句記輸錄基的跟交牧易核和證事雕項(xiàng)摔已炭發(fā)鋤生韻且浪與廣被身審仇計(jì)偽單徐位澇有樣關(guān)默。2、刑完掏整碰性：財(cái)所假有耳應(yīng)城當(dāng)價(jià)記僑錄屆的曲交測易炮和惹事貓項(xiàng)忘均栗已賞記湖錄霉。發(fā)花生壘和架完旱整捕性刺兩瞞者索強(qiáng)該調(diào)齊的撒是概相線反蠢的釋關(guān)突注羅點(diǎn)孔。3、辮準(zhǔn)乳確耍性：總與瘡交柳易翠和怨事辱項(xiàng)且有塔關(guān)未的撿金厘額貓及準(zhǔn)其蘇他崖數(shù)稼據(jù)杯已摸恰牲當(dāng)洗記墓錄攤。4、吃截談止：捉交忘易圍和翠事柄項(xiàng)挑已耽記抱錄火于晝正仁確鬧的腐會(huì)懼計(jì)泄期斃間帖。5、坊分既類：刺交箱易邁和西事沙項(xiàng)讓已錄記抬錄守于王恰虛當(dāng)葡的需賬鼠戶菜。29管陳理筑層尿認(rèn)宵定四唱、捏與祝期筋末監(jiān)賬在戶灰余枯額酸相備關(guān)凈的笛認(rèn)澤定1、蕩存惠在：熊記永錄稠的袍資邊產(chǎn)概、葡負(fù)覆債彼和途所橋有饞者讓權(quán)興益補(bǔ)是病存漢在坦的訂。2、雙權(quán)嘴利危和嗚義若務(wù)：迫記洲錄富的劍資匪產(chǎn)盾由主被屯審族計(jì)評單為位唉擁米有刊或爪控匹制泄，亭記諸錄沸的奔負(fù)糞債寒是怪被勝審織計(jì)滴單皇位塌應(yīng)襪當(dāng)摟履券行檢的竭償續(xù)還滑義位務(wù)丑。3、耐完喊整唉性：帖所型有徐應(yīng)陳當(dāng)桑記乳錄擠的蹤蝶資撒產(chǎn)嚼、季負(fù)帶債敲和嗎所智有宏者輛權(quán)脂益努均惕已倉記雪錄咽。4、影計(jì)珍價(jià)尋和中分尾攤：距資踐產(chǎn)駛、軟負(fù)暗債言和持所甩有騎者顛權(quán)尸益庸以魚恰饅當(dāng)葉的賭金趴額靜包的括秒在目財(cái)蜓務(wù)噴報(bào)換表支中吃，超與邁之蛋相鞠關(guān)委的囑計(jì)潮價(jià)塔或煙分抓攤喊調(diào)皂整屬已腫恰疫當(dāng)?shù)V記駛錄書。21母0管前理通層其認(rèn)渠定以司存捧貨艙為羨例袍說姥明恨認(rèn)燭定未的卵類撐別管戒理趣層往在嚷資糧產(chǎn)宜負(fù)束債塑表餐中湖列券示擾存研貨灘及環(huán)其砍金炕額金的皺認(rèn)蟲定李有傍以糟下4種踏含齡義繪：(尸1埋)記舊錄神的粥存吐貨勒是舟存致在旨的;(亞2艱)存怖貨五以視恰咬當(dāng)服的與金揀額胃包遷括神在賣財(cái)趙務(wù)爹報(bào)概表僵中怕，草與掌之懸相引關(guān)欠的靠計(jì)來價(jià)致或諒分仆攤合調(diào)圈整到已綢恰較當(dāng)薄記包錄;(炮3色)所品有圍應(yīng)描當(dāng)侍記錯(cuò)錄大的胃存株貨沿均葉已屆記降錄;(盼4芒)記嶄錄鈴的右存鉤貨雙都姥由肆被牛審捎計(jì)醬單勝位渴擁炎有驅(qū)。其擠中芬，(案1復(fù))和(逝2粱)是椒明碑確踩的號認(rèn)饒定障，(進(jìn)3獻(xiàn))和(筍4星)是創(chuàng)隱寨含組的倍認(rèn)她定教。21竊1管蕩理芳層面認(rèn)傳定【例】注醫(yī)冊局會(huì)芳計(jì)擦師邀發(fā)吵現(xiàn)岡被梢審采計(jì)晴單偶位竊將2韻0畢0喂9年1朝2月3昂1日浸已榴經(jīng)裂發(fā)贊生深的給一傭筆冊賒肯銷走收染入某記貿(mào)在慣了2肅0衰1舅0年1月3日臣的先營撈業(yè)瓜收絲式入交賬扣上第的療確土鑿紙審獅計(jì)屋證尋據(jù)縫，傲則左注座冊獻(xiàn)會(huì)傳計(jì)翠師赤最判關(guān)萌注栗與帆這巖筆綢業(yè)克務(wù)者有供關(guān)提的宇認(rèn)銜定可是()。A點(diǎn).分掙類B功.準(zhǔn)爪確衛(wèi)性C茫.截包止D鄙.計(jì)盆價(jià)監(jiān)和本分梅攤【答貨案】C【解嶼析】因構(gòu)為耀該膛賒曲銷紋業(yè)高務(wù)膠已派經(jīng)務(wù)發(fā)恨生旬而山被絹審括計(jì)繩單筍位淺推邀遲獨(dú)記仙錄疾到露了2肺0機(jī)1足0年冤度背，購屬掀于逝推聞遲從確番認(rèn)脆收院入恒的衡截微止敏認(rèn)掙定循錯(cuò)召誤納。21思2管祥理漿層暮認(rèn)迷定【例】發(fā)販生芒認(rèn)磁定叮指告記鳴錄度的闖交蛇易緊和壓事鄙項(xiàng)鎖已衣發(fā)普生講且嶄與父被提審重計(jì)繁單白位縱有洪關(guān)鉗，拔其修目琴標(biāo)色主疏要挨針堡對唐（傭）A野.數(shù)折量B陽.低羽估C姻.高惠估D磚.金毒額【例】完蟻整烏性鄉(xiāng)豐認(rèn)肆定時(shí)指率記木錄碗的拉交脂易輸和芬事動(dòng)項(xiàng)漫已救發(fā)袋生養(yǎng)且哲與吩被扯審穴計(jì)滔單后位艱有彎關(guān)允，豎其默目掘標(biāo)貢主駐要齒針頌對殃（鞭）A端.數(shù)翅量B宜.低螺估C陡.高軍估D軍.金蓬額21糖3管痰理課層芹認(rèn)祖定【例】下穿列錄關(guān)管于“完漢整洋性”的巴認(rèn)耀定曬中憶，立表躬達(dá)霧不禁正掀確曠的真是茶（希）A禍.該圍認(rèn)重定棄是呈指緣瑞在賓財(cái)經(jīng)務(wù)構(gòu)報(bào)冒表蹄中鮮列從示界的黃所何有摸交碧易它和緊項(xiàng)長目跑是君否孩都燦列呈入俊了厲。B叔.該零認(rèn)百定備主選要際與從財(cái)大務(wù)蓄報(bào)璃表鑼組顏成藥要脂素容的喇低栗估取有滾關(guān)致。C什.該這認(rèn)推定滔所痰要倉解羨決躍的什問袍題淘是衣被別審梨單狗位眉管奪理攻層山是震否卻把保應(yīng)擁包昂括低的筐項(xiàng)饅目策遺肺漏侄或槍省守略炸了羽。D霧.該穴認(rèn)誓定烈還辯涉數(shù)及首所示報(bào)然告同的睬交效易判和拆項(xiàng)牢目佛的研金獻(xiàn)額憲是脹否夕正吳確膽。緞答堤案授（桃）21禽4管宿理樂層漂認(rèn)然定【例】在灣對誰資條產(chǎn)些存絕在瓦性件認(rèn)怨定互獲股取雀審稅計(jì)勞證銷據(jù)斃時(shí)狗，擦正螞確紋的舌測蓄試瘦方剪向寄是恭（即）A疫.從改財(cái)虛務(wù)舒報(bào)冊表匠到位尚糟未貸記報(bào)錄棗的晉項(xiàng)挽目B臂.從垂尚推未餅記兄錄斜的均項(xiàng)升目耐到閥財(cái)名務(wù)數(shù)報(bào)腥表C果.從竭會(huì)脹計(jì)除記駁錄逼到減支圖持壞性盟證亮據(jù)D黑.從固支璃持晝性怎證營據(jù)霉到據(jù)會(huì)裁計(jì)鹽記盾錄21辣5具工體蓄審釋計(jì)裳目呀標(biāo)-扒-與杯各蛋類叼交懸易好和貨事浩項(xiàng)畜相生關(guān)終的皆認(rèn)消定寄與劣具眨體功審帶計(jì)疏目減標(biāo)認(rèn)支定發(fā)浙生完零整屢性準(zhǔn)嚴(yán)確碧性截蠢止分問類具旱體塵審撕計(jì)亦目卷標(biāo)已左記綁錄秩的激交鵲易突是貿(mào)真刺實(shí)捧的已心發(fā)氣生東的防交腫易轎確才實(shí)甘已斬經(jīng)秀記郊錄已隔記乓錄尿的恭交驗(yàn)易玻是剖按柔正騾確棵金歐額芝反淘映驗(yàn)的接棗近喬于墻資欠產(chǎn)難負(fù)袋債有表念日泛的至交繁易奴記哨錄計(jì)于速恰軍當(dāng)斗的勿期迷間被絲式審濕計(jì)妻單勺位崗記辜錄壺的薦交啊易轉(zhuǎn)經(jīng)戒過濱適鄭當(dāng)絞分耽類31儉6具口體稼審是計(jì)足目醉標(biāo)-型-與仗期申末唱賬滲戶劫余葡額擾相艙關(guān)傳的獄認(rèn)盟定腦與旁具半體誼審易計(jì)駝目影標(biāo)認(rèn)鏟定存店在權(quán)眼利扯和叔義酬務(wù)完振整粗性計(jì)鞋價(jià)匆和岔分掘攤具差體炒審薪計(jì)濕目兔標(biāo)記杜錄團(tuán)的伴金我額緊確蹲實(shí)婚存跳在資鮮產(chǎn)欲歸給屬鉛于曬被在審嶄計(jì)煩單億位悉，安負(fù)戒債悔屬竄于恢被唱審形計(jì)啄單政位綢的送義鏟務(wù)已以存返在豪的找金形額派均拋已礙記沸錄資躍產(chǎn)恐、笨負(fù)譯債砍和氧所閃有時(shí)者肅權(quán)付益習(xí)以腔恰著當(dāng)緞的旗金談?lì)~筍包由括險(xiǎn)在窮財(cái)君務(wù)母報(bào)奪表晨中耐，困與紗之勺相基關(guān)棚的揪計(jì)杜價(jià)勾或晨分芽攤衰調(diào)牲整還已謀恰何當(dāng)駁記議錄31皺7具舟體蘇審戰(zhàn)計(jì)喉目哈標(biāo)彎或奪程刪序痕管滅理漂層聰認(rèn)槳定（1）飼確鴨定乖所營有呆的謝應(yīng)犯收妙票雹據(jù)巨均切已失包含或在失賬膨簿購記痛錄館中（2）腦檢僚查荷生歪產(chǎn)丹設(shè)嶼備番的洞購蜜貨斗發(fā)假票秒，堆核實(shí)首付籍款卵人壇是尿否袋為A崖B樂C公馳司（3）戲固炸定項(xiàng)資沃產(chǎn)鳴與荷低臟值艷易澇耗薯品務(wù)的憑界虜限是伐否售明圍確提，輕是黎否鎖已謠披騾露（4）槍應(yīng)漏收消票議據(jù)傭明稅細(xì)登賬閘余冤額辣加號計(jì)愛是備否總梁賬辜余績額件相花符（5）拌期弊末塑存選貨泄按喇成傘本幟與躍可茅變屢現(xiàn)膠凈傅值孰律低怖法饒計(jì)濫價(jià)（6）楊檢抹查主已匆入英賬申銷宋售角業(yè)債務(wù)喝的掠支廁持投性憑陜證屈中你是棄否核包悲含淋顧念客溫訂籮單（7）酸確踩定五當(dāng)酒年混所涌購匆商壓品六驗(yàn)跑收戲單義的昌最專大刷號閃碼（8）曾編彩制榨或每獲煙取控營韻業(yè)甩收曉入霜項(xiàng)蟻目刪的銷明趨細(xì)蓄表復(fù)勉核塑加哪計(jì)成是建否交正洲確（9）律核牽實(shí)叫所牧記嶄錄賢的房誠應(yīng)闊付路賬陷款續(xù)是許否木均帽已啦收雜到符某合植要賣求凈的疊材緊料1遇8答條案忙：（1）禁完立整外性（2）駛權(quán)稍利柜和家義睜務(wù)（3）躁分縮慧類嗎和瞇可滔理陽解蓋性（4）循計(jì)非價(jià)夾和船分案攤（5）菌準(zhǔn)蒸確蠻性罷和謊計(jì)飼價(jià)（6）齡發(fā)堤生（7）貨截別止（8）話準(zhǔn)黎確疊性（9）記存叼在1母9第損二橋節(jié)頂審敵計(jì)奸程紐奉序一駱、紛審跪計(jì)爽程滴序本概馬述二苗、沉國纖家量審男計(jì)嶄的睬程納序三陸、濁社接會(huì)血審?fù)朴?jì)士的滴程旋序四休、曬內(nèi)吼部虹審螺計(jì)足的芽程問序2殲0審匪計(jì)密程吊序豪概型述一規(guī)、盛審窗計(jì)錯(cuò)程本序：鳳是怎指候?qū)弰傆?jì)株機(jī)烘構(gòu)錦和番審申計(jì)撕人感員題，投在門審聽計(jì)媽監(jiān)戰(zhàn)督憲活待動(dòng)殊中語，懷辦佛理零審俊計(jì)奏事耗項(xiàng)芳是意自失始時(shí)至窩終詢必痕須勝遵俘循粒的判工福作懶順駝序跪和綿操竭作紅規(guī)抵程聚。衣就剝一滋個(gè)錦審慎計(jì)虜項(xiàng)淹目掛而繩言芳，懼審兼計(jì)剛程另序浪就算是鐮審瞇計(jì)五項(xiàng)津目罰從逃開滲始樹到汗結(jié)高束音的仰基袍本送工其作被步妄驟疫及肢其盈內(nèi)辦容約。二鄙、插審宵計(jì)告程匯序繪的斧作窯用：1、保檔證悅審態(tài)計(jì)齒質(zhì)趨量2、路提講高克工灑作員效灶率3、鳳提抹高上熟絕練信程愁度4、逢規(guī)醬范繼審凍計(jì)珍工風(fēng)作12沃1國坦家漢審荷計(jì)鳥程潑序?qū)復(fù)ビ?jì)沒準(zhǔn)房誠備輔階次段審捧計(jì)否實(shí)躁施潤階擊段審物計(jì)亞組吹報(bào)稱告諷階清段審戀計(jì)斥機(jī)跑關(guān)那審乖定寨報(bào)鹿告賤、憂作齡出秩處劣理廁、仰處咐罰癥階甚段22汗2編以制柔年航度紡審碧計(jì)先計(jì)犯劃鄉(xiāng)豐草膊案組斧成浴審綢計(jì)噴組進(jìn)標(biāo)行獨(dú)審黎前攏調(diào)敬查編貼制戰(zhàn)審陡計(jì)域方諒案編灑制椅審辰計(jì)艙報(bào)歡告竹征查求付意蹤蝶見午稿審壞計(jì)摸檢筑查靠、茂調(diào)贏查蔑和勤取璃證法累制惑機(jī)避構(gòu)撒復(fù)深核品意責(zé)見征裳求低被新審挨計(jì)墻單橡位公意館見出桌具割審澇計(jì)射報(bào)若告朗、亡審朋計(jì)針決躺定眠書騙、錯(cuò)審看計(jì)睜移筑送技建布議警書審貧計(jì)燒結(jié)銀果也公駁告督牌促士審是計(jì)曉決絮定靈執(zhí)域行計(jì)幕劃實(shí)鞭施處醫(yī)理執(zhí)堂行審略計(jì)椅通奮知蜓書2忍3審計(jì)機(jī)關(guān)審計(jì)組編破制歇計(jì)查劃趕確擇定役事莫項(xiàng)委僑派邊人眼員己組浸成合審勺計(jì)陣組簽胞發(fā)帆審餓計(jì)早通念知明簽確蓬任遺務(wù)炕、押熟術(shù)悉故標(biāo)語準(zhǔn)初布步鑒調(diào)卵查光，論了西解突情豈況擬寶定霜審盡計(jì)跪方嗓案審總計(jì)你指權(quán)令滴，璃審夜計(jì)妙監(jiān)崗督務(wù)的拖憑東證類和錢證姜件性鬼質(zhì)實(shí)出施廊審冊計(jì)壘前3日期妻限名坐稱/依鑰據(jù)/范砌圍/內(nèi)悠容/方酸式/時(shí)屢間/配芬合挪等內(nèi)哪容送粱達(dá)覽回顧證承窮諾基書回泳執(zhí)審敗計(jì)炒機(jī)宜關(guān)慨編洲制組介織采多炮個(gè)縱審梅計(jì)越組抵的粒總追體療計(jì)待劃審潮計(jì)魂組痕編廢制審僅計(jì)宵項(xiàng)境目絞的日工饒作置安悶排悉，肝從翁通慈知變書晃始強(qiáng)至億處機(jī)理投審賣計(jì)毒報(bào)服告尚止工舌作秋方跟案實(shí)俱施幻玉方渠案審珍計(jì)慢準(zhǔn)簽備丑階宏段2囑4審計(jì)實(shí)施深即入掘調(diào)斤查機(jī)研呼究必烏要著時(shí)歉可添調(diào)扣整句審根計(jì)盆方價(jià)案悉，寺經(jīng)診主丑管笛領(lǐng)障導(dǎo)準(zhǔn)批細(xì)準(zhǔn)進(jìn)忽行崇控羊制鑼測炊試編很制兵審既計(jì)譜工濱作松底遼稿實(shí)饑施工實(shí)那質(zhì)撇性硬程窯序健饞全符性有蝦效盞性各唱類紡交歐易賬歡戶痛余著額列洲報(bào)容披產(chǎn)露審租計(jì)走實(shí)圍施原階扔段2濱5審計(jì)報(bào)告整澆理病分禽析衡底揪稿審覽計(jì)縫組貼編笑寫底報(bào)勁告審那計(jì)累機(jī)薪關(guān)現(xiàn)審槽核睜報(bào)毯告*舌由母審候計(jì)傷機(jī)柳關(guān)染出粱具浸以脫下陰文暮書審糾計(jì)槽報(bào)雨告拉應(yīng)午征薄求劇被渠審抽計(jì)損單晝位餅意蔥見欠，1跪0內(nèi)烈返魄還更，芳由炎審息計(jì)合組豎長休簽烈字圍，吼提怒交暴審矮計(jì)想機(jī)采關(guān)審斬計(jì)年日漸記欲與稠審宮計(jì)上底暮稿倡的鐮關(guān)蠟系審也計(jì)瘦日健記仇每謝日什編噸制山，素是義審打計(jì)斧工蹦作青底伙稿拍的靜基述礎(chǔ)審蝕計(jì)監(jiān)報(bào)剪告率：閑糾距正斃事自項(xiàng)釣與昆改輸正悲建士議審但計(jì)章決轉(zhuǎn)定妄：冒違地反輩財(cái)滿政敵財(cái)慌務(wù)鵲收即支洗事袖項(xiàng)執(zhí)需霜處色理爪、撇處嫌罰叢的移智送牙處注理紗書悶：腸違憐法賴行晨為辦（叉除丸財(cái)姻政塘財(cái)級務(wù)廣收脹支捕外跪）利需成處為理扒、莖處叉罰鹽；艘有氧犯存罪效行墻為僻需場處裁理相、絨處雖罰榜的審照計(jì)餅處燈罰奴決銅定蟻書莖：綢違爽反《審淺計(jì)秧法》規(guī)雀定烏的項(xiàng)目審計(jì)決定審計(jì)處罰決定適用范圍違反財(cái)政財(cái)務(wù)收支法律法規(guī)違反《審計(jì)法》時(shí)間要求審計(jì)報(bào)告之后審計(jì)通知書之后包含內(nèi)容處理、處罰處罰與審計(jì)報(bào)告關(guān)系只有在審計(jì)報(bào)告之后無直接關(guān)系審坑計(jì)對報(bào)笑告獎(jiǎng)階字段2找6審計(jì)聽證聽臥證肅的狐條涌件單黑位尼違嘉反底規(guī)約定請金響額5鴉%，丹且1塞0萬改以左上個(gè)抗人建罰氣款2秘0陸0助0元閥以匙上聽叛證假的糞程使序聽觀證撞報(bào)魔告痛與贏決木定辟：行政復(fù)議行湊政剩復(fù)店議退機(jī)誘構(gòu)生：陵上溜級宜審醋計(jì)無機(jī)擦關(guān)膏、想本泳級嫂政腰府審肺計(jì)奸行楚政效復(fù)挨議密的凈期歸限永：6紡0日審頸計(jì)岸行若政踐復(fù)部議陰的禾原扇則審蹦計(jì)險(xiǎn)行心政尤復(fù)適議釋的焦決冶定書驕面齊審購查微辦蟲法必迎要插時(shí)朱采憑用岔調(diào)肺查血方娃式審菜計(jì)劃聽輪證炸與算行悉政葬復(fù)理議2拿7內(nèi)松部春審框計(jì)餓程賭序?qū)彶∮?jì)血準(zhǔn)牛備惜階撲段審鄰計(jì)眼實(shí)蓮施村階放段審仇計(jì)起組墓報(bào)哭告墊階咬段后至續(xù)定審牛計(jì)都階務(wù)段32丑8內(nèi)哄部詳審渣計(jì)跑程蔬序聾既這不牧同棒于碧社氏會(huì)倍審蜜計(jì)袖程憤序冒，重與弊國言家控審俊計(jì)鋪程螞序兼也翁存掏在銹一疑定廟的斧區(qū)幼別世。姥從午形駐式哭上識看年，氧內(nèi)幸部悠審烘計(jì)危工唇作久程疼序五的溉基堂本筋階役段欣與菠國林家繪審袖計(jì)慢程興序旨大希體腰相輪同薪。計(jì)概劃乎準(zhǔn)缺備視階竊段，繞審喇計(jì)旋計(jì)餅劃釘制灶定貼的獸依承據(jù)鴿，控更達(dá)多觸的撈是驕本匆部蘆門趨、炮本會(huì)單稻位滴實(shí)斑際示經(jīng)院濟(jì)典情蕩況他，彼以器及覆本賓部麻門艘、狡本素單杜位才領(lǐng)態(tài)導(dǎo)痰交舍辦肯的江工菊作攜。審藏計(jì)鞠實(shí)盜施靠階羨段，概一靠般豎應(yīng)剖事油先寇通熔知素被跳審蠻計(jì)唉單勵(lì)位乘，全根研據(jù)紡審池計(jì)贈(zèng)計(jì)捏劃蛛編途制叉審召計(jì)質(zhì)通卸知退書續(xù)，箏對叼審廟計(jì)吳中筒發(fā)受現(xiàn)辛的太問損題叨可放隨僅時(shí)紋向氏有建關(guān)墓單存位芬和斃個(gè)茂人網(wǎng)提產(chǎn)出淺建翼議掘。審巡壽計(jì)掘報(bào)碎告譜階位段，偽審豆計(jì)冠報(bào)惜告漏，蠻征肚求辜被幫審銅計(jì)年單護(hù)位鴨意妻見侵，媽報(bào)喊送口本旨部朗門秒、攤本風(fēng)單懶位襖領(lǐng)演導(dǎo)趙審灰批尾，貿(mào)經(jīng)參批沈準(zhǔn)洲的勾審協(xié)計(jì)翠決家定口，渣送卷達(dá)竭被殿審紹計(jì)杜單出位誕。后獅續(xù)撕審郵計(jì)毫階村段,內(nèi)幻玉部兼審藍(lán)計(jì)鵲機(jī)趟構(gòu)摩檢飽查跌被撓審翼計(jì)枕單敢位穩(wěn)對價(jià)審慕計(jì)睡發(fā)爹現(xiàn)京的貌問徑題儀所田采焰取殊德復(fù)糾課正票措凳施飾是治否銜及蹲時(shí)鼻、泉合敗理禁和失有肥效2嘴9后宋續(xù)貪審勿計(jì)街階專段盆（類懲似且國足家鵲審扒計(jì)景的奏跟殺蹤般審謀計(jì)初）皆，獨(dú)后絹續(xù)材審伯計(jì)賊是成指憐在小審膛計(jì)拋報(bào)蘭告諒發(fā)綠出鈴后紙相陰隔撤一稅定鍋時(shí)公間可內(nèi)軍，剃內(nèi)稻部惰審販計(jì)劫人格員秘為浴檢廢查驚被輛審值計(jì)歷單導(dǎo)位飄對腥審擁計(jì)晉發(fā)彎現(xiàn)福和斷建喚議贊是熱否樂已柱經(jīng)缸采否取均了稀適趟當(dāng)員的廢糾者正嶼行免動(dòng)錄并助取嘉得痛預(yù)狗期紐奉的懲效肯果毅而吸實(shí)晉施糾的圍跟巴蹤秒審芳計(jì)洞。-鼻《內(nèi)顛部歪審期計(jì)滴具升體曠準(zhǔn)舟則島第8號-后抽續(xù)田審膛計(jì)》-速《內(nèi)心部竿審救計(jì)砌實(shí)登務(wù)斑標(biāo)增準(zhǔn)》3碑0社珠會(huì)振審憤計(jì)窯程販序?qū)徖τ?jì)耐準(zhǔn)塊備鋸階斃段審喇計(jì)扛實(shí)耗施籍階組段審耕計(jì)斥報(bào)畫告府階薯段4審練計(jì)督準(zhǔn)柄備項(xiàng)階線段輸：1厚.接泰受標(biāo)業(yè)經(jīng)務(wù)拆委穗托鮮階終段（1）懼了鄙解蹄和持評造價(jià)遣被念審做計(jì)尺對哄象稿的掏可夾審嗚性鬧，績決測策私是窯否進(jìn)接軍受須委督托蝕；具研體俯包匯括有了恢解但單柔位康的蠟組俗織應(yīng)結(jié)嘩構(gòu)伶、岡業(yè)留務(wù)豆性泡質(zhì)班、容規(guī)巖模煙、派財(cái)毀務(wù)焰狀禍以傷及嗚以篩前巷年魚度異的租審閣計(jì)軌情坐況序，遭這攻有穴助龜于樣對鐘審心計(jì)織風(fēng)凈險(xiǎn)獄作姑出劉評文估憶，呈主姑要株是愁評具估籮企毫業(yè)腸的迫固爬定個(gè)風(fēng)清險(xiǎn)沃和濟(jì)控妖制袍風(fēng)蹤蝶險(xiǎn)擴(kuò)。(腸2筒)商叢定極業(yè)膝務(wù)辯約腥定平條萍款桿，予簽決訂芬審種計(jì)播業(yè)協(xié)務(wù)挎約赤定島書聚。約廢定擁書培具肝有感經(jīng)方濟(jì)撤合占同隙的搞性良質(zhì)掛，扭對赴各昆方塊均公具撿有亂法加律捆約諒束撫力跡，磨目惕的夏是斷為浙了路明傷確扎各某方依的早權(quán)抓利后和爬義廈務(wù)窯，吉促耽使蹄各鑼方者遵藝守縣約縣定焦事巖項(xiàng)羅并蠢加美強(qiáng)