某特殊項(xiàng)目審計(jì)課件

第十八章特殊項(xiàng)目審計(jì)第一節(jié)期初余額審計(jì)第二節(jié)比較信息審計(jì)第三節(jié)期后事項(xiàng)審計(jì)第四節(jié)會(huì)計(jì)估計(jì)（包括公允價(jià)值估計(jì)）及其披露審計(jì)第五節(jié)非貨幣性資產(chǎn)交換審計(jì)第六節(jié)關(guān)聯(lián)方及其交易審計(jì)第七節(jié)財(cái)務(wù)承諾與或有事項(xiàng)審計(jì)第八節(jié)持續(xù)經(jīng)營(yíng)審計(jì)第九節(jié)錯(cuò)誤與舞弊審計(jì)第十節(jié)違反法規(guī)行為審計(jì)第一節(jié)期初余額審計(jì)一、期初余額的含義二、期初余額的審計(jì)目標(biāo)三、期初余額的審計(jì)程序四、期初余額審計(jì)結(jié)論及對(duì)審計(jì)報(bào)告的影響一、期初余額的含義期初余額是指期初已存在的賬戶余額期初余額是指注冊(cè)會(huì)計(jì)師首次接受委托時(shí)，所審計(jì)的財(cái)務(wù)報(bào)表在期初已經(jīng)存在的余額期初余額以上期期末余額為基礎(chǔ)，反映了以前期間的交易和上期采用的會(huì)計(jì)政策的結(jié)果二良、只期狂初硬余步額烘的當(dāng)審丟計(jì)執(zhí)目馳標(biāo)期賠初嘴余沃額盒是同否拍包貧含騾對(duì)凱本獅期絨財(cái)推務(wù)謠報(bào)猛表劣產(chǎn)灶生抱重袖大崗影渡響朋的馳錯(cuò)膠報(bào)臘，洗即刪期受初摸余呼額羽中兆是的否垂存花在拔足材以咸影圍響及或襯改今變微財(cái)格務(wù)但報(bào)死表漏使顫用產(chǎn)者仗決脆策余的沾錯(cuò)無(wú)報(bào)期痕初款余搬額芳反惡映童的愈恰端當(dāng)戚的五會(huì)腔計(jì)太政疫策明是應(yīng)否尋在陰本柏期康財(cái)潮務(wù)溪報(bào)挎表栗中賺得滲到廣一兆貫冷運(yùn)疼用康，暮或劫會(huì)南計(jì)室政渠策梁的甚變孫更析是場(chǎng)否毫已城按扒照丟適辯用仰的村財(cái)糞務(wù)零報(bào)攝告椅框餃架仁作臟出夢(mèng)恰訴當(dāng)劉的鮮會(huì)螞計(jì)趕處窄理敵和君充躺分記的晃列捆報(bào)雕與敵披潔露三成、酷期膠初仙余畫額膝的愉審考計(jì)丑程金序閱席讀財(cái)黃務(wù)米報(bào)火表曉和傷審泡計(jì)予報(bào)勒告注姿冊(cè)哨會(huì)居計(jì)別師羊應(yīng)手當(dāng)消通役過叼采殼取皆下靈列艇措毫施攝，豈獲拴取貝充朵分符、壯適創(chuàng)當(dāng)筒的隆審遞計(jì)栗證首據(jù)袖，失以瀉確騰定熄期泡初完余效額鏈?zhǔn)羌卜窨姘岛鶎?duì)幸本抓期去財(cái)響務(wù)沸報(bào)并表沒產(chǎn)戲生獻(xiàn)重惹大態(tài)影綿響占的管錯(cuò)達(dá)報(bào)確她定袍上泥期彼期賭末歷余洋額行是享否泊已為正愿確崖結(jié)閉轉(zhuǎn)臨至沖本誦期抗，繁或爪在船適植當(dāng)拆的熊情膨況僅下盞已宰作懸出湊重譜新休表爺述確誦定羨期湯初研余銜額逃是社否牌反梁映穗對(duì)雕恰箱當(dāng)?shù)V會(huì)痰計(jì)渾政碌策誕的默運(yùn)宮用實(shí)見施菜一脹項(xiàng)鄙或陽(yáng)多依項(xiàng)鑒審故計(jì)普程恨序注巾冊(cè)倚會(huì)湯計(jì)涉師瓜應(yīng)埋當(dāng)尚獲弄取悲充質(zhì)分陶、圾適示當(dāng)勉的氏審畜計(jì)西證柱據(jù)咐，摔以蠻確脂定伸期怒初膛余格額咽反剪映預(yù)的威會(huì)慈計(jì)他政唱策燒是脾否弊在茂本聲期臣財(cái)撥務(wù)煤報(bào)元表完中仁得體到強(qiáng)一綠貫公運(yùn)溪用正，弟以慨及鍛會(huì)員計(jì)鏡政欣策鳴的腦變接更勝是瓜否犧已炸按莖照思適桂用性的怪財(cái)掀務(wù)芝報(bào)表告殿框茂架瓦作也出鏈恰事當(dāng)坑的靈會(huì)吉計(jì)街處貫理割和秤充莊分隊(duì)的舟列厘報(bào)陵與甚披絞露四熊、緣瑞期臉初雅余渠額各審欲計(jì)粉結(jié)謎論蜜及浮對(duì)禾審袋計(jì)贏報(bào)筐告音的括影鄰響如責(zé)果計(jì)實(shí)杜施劑相抓關(guān)貞審帳計(jì)秀程封序卸后旁無(wú)葡法謠獲池取犁有初關(guān)細(xì)期迷初推余糕額紛的河充幟分頃、蝴適那當(dāng)暗的貞審?qiáng)A計(jì)超證落據(jù)杏，暖注汽冊(cè)災(zāi)會(huì)贈(zèng)計(jì)烘師滿應(yīng)慎當(dāng)敲出患具保燙留魔意貪見灶或綢無(wú)厚法錯(cuò)表冤示曬意薪見的恢審姨計(jì)環(huán)報(bào)提告如劇果吹期根初枝余隨額銀存惑在川對(duì)為本孟期朵財(cái)龜務(wù)壞報(bào)崖表饅產(chǎn)席生嘆重芹大嫁影捕響漠的貢錯(cuò)紙報(bào)民，兆注專冊(cè)顆會(huì)幟計(jì)贊師均應(yīng)則當(dāng)?shù)赂娉恐压茱嬂肀尤A，樓提蔥請(qǐng)割被迷審續(xù)計(jì)茄單還位訴進(jìn)盤行暢調(diào)濃整胸或盟列使報(bào)如賴果容上假期術(shù)財(cái)法務(wù)萄報(bào)魄表辮由落前卷任中注溝冊(cè)俯會(huì)兩計(jì)雄師聞審單計(jì)叉，賽注泡冊(cè)朋會(huì)民計(jì)斜師溝還糊應(yīng)泛當(dāng)均考虛慮梳提閑請(qǐng)嶄管炎理披層時(shí)告尸知元前贊任贈(zèng)注瓶?jī)?cè)泳會(huì)蜓計(jì)胞師如逆果瘦被都審攻計(jì)授單虧位復(fù)不蕩接市受予注慨冊(cè)兄會(huì)膚計(jì)虛師流的屯建紋議童，灘錯(cuò)迎報(bào)神的紡影恒響奪未花能區(qū)得火到宗正狂確取的箭會(huì)掏計(jì)上處險(xiǎn)理謙和緊恰日當(dāng)朗的里列貝報(bào)誰(shuí)，寧注晚冊(cè)跪會(huì)告計(jì)擦師付應(yīng)瘦當(dāng)繪出害具保甩留窩意紛見賓或毀否秤定商意絨見的顛審才計(jì)椅報(bào)飛告如構(gòu)果習(xí)與砍期內(nèi)初鍬余礙額每相敗關(guān)腎的惕會(huì)搶計(jì)巷政頑策兼未編能益在但本鞏期割得迷到閱一乖貫譜運(yùn)蒜用斯，宗并見且雄會(huì)暖計(jì)射政萌策鑒的胡變徹更刪未技能享得委到倉(cāng)恰列當(dāng)煉的涂會(huì)眾計(jì)榜處宰理杯和趁充午分安的晨列萌報(bào)版，騙且談被終審潮計(jì)卡單峰位伯不獄接尊受殘注看冊(cè)猜會(huì)雙計(jì)壟師爆的陸調(diào)的整資或我披傻露北建瞇議籍，臂注她冊(cè)廳會(huì)陣計(jì)擋師兼應(yīng)霸當(dāng)哨出朵具保課留您意帶見蘭或且否舉定錄意生見的訓(xùn)審近計(jì)協(xié)報(bào)依告如遭果欠前健任漠注恢冊(cè)腰會(huì)箏計(jì)士師槳對(duì)愈上善期烤財(cái)竟務(wù)保報(bào)斷表喇出樓具駱了柏非者無(wú)欲保局留子意均見堅(jiān)審嫁計(jì)跪報(bào)聰告壟，麻注同冊(cè)涌會(huì)棗計(jì)醋師希應(yīng)堂當(dāng)忽考溫慮振該偵審環(huán)計(jì)貨報(bào)吐告戀對(duì)憑本好期割財(cái)種務(wù)來(lái)報(bào)殊表受的性影熔響第脂二乒節(jié)慎比晝較亡信胡息許審壓計(jì)一環(huán)、賴比濫較啦信汗息叉的姑含姨義二墾、傷審榴計(jì)顯目晝標(biāo)敘和旁審畫計(jì)陡程爽序三待、撕審商計(jì)困報(bào)狗告一罵、插比盡較萄信存息貪的侮含擇義對(duì)應(yīng)數(shù)據(jù)屬于比較信息，是指作為本期財(cái)務(wù)報(bào)表組成部分的上期金額和相關(guān)披露，這些金額和披露只能和與本期相關(guān)的金額和披露（稱為“本期數(shù)據(jù)”）聯(lián)系起來(lái)閱讀對(duì)應(yīng)數(shù)據(jù)列報(bào)的詳細(xì)程度主要取決于其與本期數(shù)據(jù)的相關(guān)程度比較財(cái)務(wù)報(bào)表比較財(cái)務(wù)報(bào)表，屬于比較信息，是指為了與本期財(cái)務(wù)報(bào)表相比較而包含的上期金額和相關(guān)披露，但如果已經(jīng)審計(jì)，則將在審計(jì)意見中提及比較財(cái)務(wù)報(bào)表包含信息的詳細(xì)程度與本期財(cái)務(wù)報(bào)表包含信息的詳細(xì)程度相似二插、艙審礦計(jì)葉目持標(biāo)廊和中審檔計(jì)名程歡序?qū)?yīng)數(shù)據(jù)的審計(jì)目標(biāo)獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，確定在財(cái)務(wù)報(bào)表中包含的對(duì)應(yīng)數(shù)據(jù)是否在所有重大方面按照適用的財(cái)務(wù)報(bào)告框架有關(guān)對(duì)應(yīng)數(shù)據(jù)的要求進(jìn)行列報(bào)按照注冊(cè)會(huì)計(jì)師的報(bào)告責(zé)任出具審計(jì)報(bào)告對(duì)應(yīng)數(shù)據(jù)的審計(jì)程序?qū)?yīng)數(shù)據(jù)是否與上期財(cái)務(wù)報(bào)表列報(bào)的金額和相關(guān)披露一致，如有必要，應(yīng)比較相關(guān)信息是否已經(jīng)重述在對(duì)應(yīng)數(shù)據(jù)中反映的會(huì)計(jì)政策是否與本期采用的會(huì)計(jì)政策一致，如果會(huì)計(jì)政策已發(fā)生變更，這些變更是否得到恰當(dāng)處理并得到充分列報(bào)和披露在實(shí)施本期審計(jì)時(shí)，如果注意到對(duì)應(yīng)數(shù)據(jù)可能存在重大錯(cuò)報(bào)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)根據(jù)實(shí)際情況實(shí)施必要的追加的審計(jì)程序，獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，以確定是否存在重大錯(cuò)報(bào)冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1341號(hào)——書面聲明》的規(guī)定，獲取與審計(jì)意見中提及的所有期間相關(guān)的書面聲明三狠、穗審汽計(jì)融報(bào)屢告總體要求由于審計(jì)意見是針對(duì)包括對(duì)應(yīng)數(shù)據(jù)在內(nèi)的本期財(cái)務(wù)報(bào)表整體發(fā)表的，因此，注冊(cè)會(huì)計(jì)師無(wú)需在審計(jì)報(bào)告中提及對(duì)應(yīng)數(shù)據(jù)如果以前針對(duì)上期財(cái)務(wù)報(bào)表出具了非無(wú)保留意見（保留意見、無(wú)法表示意見或否定意見）的審計(jì)報(bào)告，且該事項(xiàng)仍未解決如果注冊(cè)會(huì)計(jì)師已經(jīng)獲取上期財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)的審計(jì)證據(jù)，而以前對(duì)該財(cái)務(wù)報(bào)表發(fā)表了無(wú)保留意見，且對(duì)應(yīng)數(shù)據(jù)未經(jīng)適當(dāng)重述或恰當(dāng)披露如果上期財(cái)務(wù)報(bào)表未經(jīng)審計(jì),針對(duì)上述三種情形，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告中提及對(duì)應(yīng)數(shù)據(jù)三衣、塵審枯計(jì)齊報(bào)蠢告審計(jì)意見如果以前針對(duì)上期財(cái)務(wù)報(bào)表發(fā)表了保留意見、無(wú)法表示意見或否定意見，且導(dǎo)致非無(wú)保留意見的事項(xiàng)仍未解決，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)本期財(cái)務(wù)報(bào)表發(fā)表非無(wú)保留意見如果注冊(cè)會(huì)計(jì)師已經(jīng)獲取上期財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)的審計(jì)證據(jù)，而以前對(duì)該財(cái)務(wù)報(bào)表發(fā)表了無(wú)保留意見，且對(duì)應(yīng)數(shù)據(jù)未經(jīng)適當(dāng)重述或恰當(dāng)披露，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)就包括在財(cái)務(wù)報(bào)表中的對(duì)應(yīng)數(shù)據(jù)，在審計(jì)報(bào)告中對(duì)本期財(cái)務(wù)報(bào)表發(fā)表保留意見或否定意見如果上期財(cái)務(wù)報(bào)表未經(jīng)審計(jì)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告的其他事項(xiàng)段中說明對(duì)應(yīng)數(shù)據(jù)未經(jīng)審計(jì)如果上期財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師審計(jì)，并且法律法規(guī)不禁止注冊(cè)會(huì)計(jì)師提及前任注冊(cè)會(huì)計(jì)師對(duì)對(duì)應(yīng)數(shù)據(jù)出具的審計(jì)報(bào)告，當(dāng)注冊(cè)會(huì)計(jì)師決定提及時(shí)，應(yīng)當(dāng)在審計(jì)報(bào)告的其他事項(xiàng)段中說明第泡三曠節(jié)讓期鹿后雙事違項(xiàng)好審末計(jì)一余、甩期楚后蘋事趁項(xiàng)殼的誘含趨義炒與瓜種土類二貼、溝期鞠后暑事圣項(xiàng)槍的毫審籠計(jì)擊程彼序三筆、蟲期紐奉后睛事丹項(xiàng)亭審惠計(jì)建結(jié)眠果攜的耍處佳理一湊、薦期兩后歐事兄項(xiàng)椅的說含莖義敘與末種鞠類期淡后貍事倆項(xiàng)是怎指配資蒜產(chǎn)武負(fù)揭債興表呼日途至乖審鉛計(jì)葬報(bào)浩告丈日見之沸間占發(fā)尤生改的倡事來(lái)項(xiàng)狗以惰及濃注斧冊(cè)越會(huì)殃計(jì)受師冷在柱審鐘計(jì)趨報(bào)硬告萬(wàn)日飼后壘知棍悉稱的翼事奏實(shí)兵，周具口體臣包慢括尤三梁種鏡情除況截影至宅審滿計(jì)看報(bào)名告慢日查發(fā)揚(yáng)生首的筒事蹄項(xiàng)審敢計(jì)落報(bào)捉告恒日送后愛至莊財(cái)宴務(wù)膝報(bào)畝表之報(bào)歌出現(xiàn)日蝦前擠知胡悉幕的餐事挽實(shí)財(cái)春務(wù)處報(bào)印表喚報(bào)聞出望后喉知渾悉亂的醫(yī)事教實(shí)審?fù)煊?jì)菠報(bào)匹告姥日緩一澆般暖不挎應(yīng)可早黑于偉注躺冊(cè)疏會(huì)機(jī)計(jì)繡師煉獲收取恭充叮分寺、局適必當(dāng)巖的跌審壯計(jì)康證故據(jù)殊（則包魔括重公擊司固董勁事司會(huì)思、分管生理彼層須認(rèn)秧可跨對(duì)達(dá)財(cái)盆務(wù)豎報(bào)診表將的餃責(zé)莖任裙且語(yǔ)已貓批京準(zhǔn)葬財(cái)胸務(wù)豎報(bào)茅表?xiàng)U的徑證矛據(jù)葉）忘，快并右在驢此斥基賄礎(chǔ)憲上馬對(duì)她財(cái)咬務(wù)遼報(bào)戲表?yè)Q形逃成承審薄計(jì)塌意蘋見蛾的抖日漂期一頓、規(guī)期栽后償事夜項(xiàng)辰的肥含情義陽(yáng)與起種槐類期夏后建事素項(xiàng)肆分茄段魚示熊意犁圖資陪產(chǎn)念負(fù)狠債初表捷日審忌計(jì)伏報(bào)倒告斧日財(cái)經(jīng)務(wù)錄報(bào)婦表丟報(bào)企出濟(jì)日財(cái)宣務(wù)枝報(bào)私表順批綿準(zhǔn)守日第亦一鑰時(shí)嫌段蔑期誰(shuí)后嫁事鞏項(xiàng)局（匆A沃）第畝二明時(shí)臘段氧期丟后販?zhǔn)聦翼?xiàng)輪（荷B句）第等三釀時(shí)摸段氣期途后焦事膜項(xiàng)衡（鐮C編）一菊、棋期絲式后賽事緊項(xiàng)搭的冰含姑義哪與芒種蕉類根叢據(jù)阿期艱后局事古項(xiàng)性對(duì)尿財(cái)嚷務(wù)紛報(bào)灰表站的首影喚響壞不阻同鄉(xiāng)豐，亂可沿以東將秋期家后釘事扶項(xiàng)礦分棚為塵兩切類資娛產(chǎn)彩負(fù)岔債截表痕日賢后膀調(diào)碑整芝事獵項(xiàng)是秘指慚對(duì)裹資令產(chǎn)仰負(fù)矩債壘表即日背已妖經(jīng)美存萄在徹的驚情脂況墳提伯供兼了驚證肌據(jù)紐奉的記事魯項(xiàng)資食產(chǎn)蜘負(fù)啦債紅表僚日捐后罩非孤調(diào)悲整窩事軍項(xiàng)是世指客表烏明山資心產(chǎn)圾負(fù)御債墓表太日骨后憶發(fā)因生題的挺情家況原的越事揪項(xiàng)二扎、龍期丟后剃事栗項(xiàng)早的鈔審誓計(jì)醉程厲序?qū)嘤诖钇谇坪笏胧逻~項(xiàng)武，脾注囑冊(cè)咳會(huì)份計(jì)親師邪的稅審劣計(jì)目郊標(biāo)獲窗取盒充將分纏、衛(wèi)適年當(dāng)粱的濫審薯計(jì)渠證但據(jù)盤，跟以塊確測(cè)定掏財(cái)雨務(wù)虛報(bào)芝表母日寇至嘉審羨計(jì)房誠(chéng)報(bào)亮告胳日羽之夕間泛發(fā)形生主的違、這需歉要需在餡財(cái)熄務(wù)示報(bào)訓(xùn)表掩中砍調(diào)膽整脊或耕披畢露溪的姑事漸項(xiàng)第是納否也已留經(jīng)賺按壞照如適膀用痰的包財(cái)京務(wù)朋報(bào)蔬告觸編透制替基瓶礎(chǔ)烏在指財(cái)漏務(wù)忌報(bào)蜓表深中應(yīng)得致到墊恰浩當(dāng)郵反系映恰昨當(dāng)眠應(yīng)釘對(duì)應(yīng)在留審倦計(jì)殘報(bào)咳告塊日抗后揚(yáng)注梁冊(cè)艘會(huì)禁計(jì)宜師默知謀悉愈的做，枕且蝦如皮果務(wù)在必審氧計(jì)礙報(bào)東告貫日蜂知姑悉替可拉能肝導(dǎo)內(nèi)致升注宇冊(cè)史會(huì)鮮計(jì)肢師龜修龍改寄審婆計(jì)牛報(bào)各告鞭的昂事抖實(shí)二偵、兵期箱后綁事蠶項(xiàng)躁的垮審批計(jì)六程兵序針對(duì)期后事項(xiàng)實(shí)施的專門審計(jì)程序了解被審計(jì)單位管理層建立的用于確保識(shí)別期后事項(xiàng)的程序向管理層詢問是否發(fā)生可能影響財(cái)務(wù)報(bào)表的期后事項(xiàng)查閱股東大會(huì)、董事會(huì)及其專門委員會(huì)在資產(chǎn)負(fù)債表日后舉行的會(huì)議紀(jì)要，并在不能獲取會(huì)議紀(jì)要時(shí)詢問會(huì)議討論的事項(xiàng)查閱最近的中期財(cái)務(wù)報(bào)表，如認(rèn)為必要和適當(dāng)，還應(yīng)當(dāng)查閱預(yù)算、現(xiàn)金流量預(yù)測(cè)及其他相關(guān)管理報(bào)告結(jié)合對(duì)財(cái)務(wù)報(bào)表項(xiàng)目執(zhí)行的實(shí)質(zhì)性程序?qū)徲?jì)期后事項(xiàng)注冊(cè)會(huì)計(jì)師在對(duì)財(cái)務(wù)報(bào)表的某些項(xiàng)目執(zhí)行實(shí)質(zhì)性程序時(shí)，截止測(cè)試通常是需要執(zhí)行的一項(xiàng)審計(jì)程序在進(jìn)行截止測(cè)試時(shí)，注冊(cè)會(huì)計(jì)師顯然會(huì)涉及許多資產(chǎn)負(fù)債表日后發(fā)生的交易或事項(xiàng)，并接觸到許多相關(guān)資料，因而能從中發(fā)現(xiàn)、確認(rèn)可能存在的或發(fā)生的期后事項(xiàng)三讓、兄期柱后蜘事柱項(xiàng)搞審深計(jì)蔬結(jié)簡(jiǎn)果次的理處吩理審計(jì)報(bào)告日前識(shí)別的期后事項(xiàng)對(duì)審計(jì)報(bào)告日前識(shí)別的期后事項(xiàng)，注冊(cè)會(huì)計(jì)師首先應(yīng)當(dāng)根據(jù)其主要情況出現(xiàn)的時(shí)間確定期后事項(xiàng)的類型審計(jì)報(bào)告日后至財(cái)務(wù)報(bào)表報(bào)出日前知悉的期后事項(xiàng)在審計(jì)報(bào)告日后，注冊(cè)會(huì)計(jì)師沒有義務(wù)針對(duì)財(cái)務(wù)報(bào)表實(shí)施任何審計(jì)程序?qū)υ趯徲?jì)報(bào)告日后至財(cái)務(wù)報(bào)表報(bào)出日前知悉的可能對(duì)財(cái)務(wù)報(bào)表產(chǎn)生重大影響的期后事項(xiàng)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮是否需要修改財(cái)務(wù)報(bào)表，并與管理層討論，同時(shí)根據(jù)具體情況采取相應(yīng)措施三遞、撕期名后辰事突項(xiàng)孤審唱計(jì)堂結(jié)端果嗎的川處豎理財(cái)務(wù)報(bào)表報(bào)出后知悉的事實(shí)在財(cái)務(wù)報(bào)表報(bào)出后，注冊(cè)會(huì)計(jì)師沒有義務(wù)針對(duì)財(cái)務(wù)報(bào)表實(shí)施任何審計(jì)程序在財(cái)務(wù)報(bào)表報(bào)出后，如果知悉在審計(jì)報(bào)告日已經(jīng)存在的、可能導(dǎo)致修改審計(jì)報(bào)告的期后事項(xiàng)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮是否需要修改財(cái)務(wù)報(bào)表，并與管理層和治理層討論該事項(xiàng)，同時(shí)根據(jù)具體情況作相應(yīng)處理第完四東節(jié)役會(huì)軍計(jì)輝估少計(jì)裕（能包組括陡公苗允更價(jià)葛值鏈估滅計(jì)咸）粥及覺其掀披教露盈審租計(jì)一追、舉會(huì)桑計(jì)俗估撒計(jì)藍(lán)的趁含拔義鹽及廣審穴計(jì)苦目庸標(biāo)二渣、披風(fēng)寬險(xiǎn)師評(píng)映估死程張序三薦、鍛進(jìn)邁一冰步候?qū)嵰蕾|(zhì)豪性紗程冶序四賴、蔥評(píng)獅價(jià)蠅會(huì)升計(jì)俗估歐計(jì)找的攻合松理稻性域并庭確泊定敘錯(cuò)蔽報(bào)五爪、習(xí)披睜露宣及嘆審鵝計(jì)柱工爬作漂記群錄六嚇、背會(huì)乏計(jì)肺估鉆計(jì)礙（箭公角允保價(jià)鞋值劣會(huì)義計(jì)售估浪計(jì)給）農(nóng)審侵計(jì)育結(jié)殼果關(guān)的船處尾理一伍、告會(huì)謝計(jì)狂估業(yè)計(jì)賣的您含赴義萄及快審紗計(jì)淚目劍標(biāo)會(huì)帆計(jì)蔬估傘計(jì)張，是石指跳在螺缺意乏示精疤確之計(jì)烏量表手忠段默的鉛情憤況摩下上，循對(duì)裹結(jié)旬果碧不橡確蝕定夜的肆交則易比或撐者悟事鴿項(xiàng)樣以塞最休近圖可馬利痕用腸的送信檢息扒為四基織礎(chǔ)乒所崗作古的戶判愉斷倦，沾對(duì)盛某煉項(xiàng)倒金講額內(nèi)采許用邊的級(jí)近桑似五值會(huì)寫計(jì)磨估鄰計(jì)被一對(duì)般靜包膜括存苗在淋估凈計(jì)讀不揉確牢定德性擱時(shí)輩以斬公豬允塑價(jià)術(shù)值劫計(jì)潤(rùn)量濕的蜓金脹額其巴他甲需帳要族估畫計(jì)窄的紀(jì)金共額當(dāng)絲式僅勇針杏對(duì)棄涉磨及皮公乓允氏價(jià)臘值騰計(jì)樓量提的統(tǒng)會(huì)匪計(jì)紐奉估愈計(jì)攤時(shí)妖，甜采斗用但“涂公爛允勢(shì)價(jià)摔值什會(huì)陳計(jì)哄估葛計(jì)繩”扎的犁術(shù)德語(yǔ)一離、學(xué)會(huì)野計(jì)昌估怪計(jì)歉的大含膛義房誠(chéng)及睛審評(píng)計(jì)打目猛標(biāo)—口—筒相縫關(guān)溫術(shù)丹語(yǔ)拆解姨釋注棄冊(cè)究會(huì)辰計(jì)慘師恒的第點(diǎn)變估風(fēng)計(jì)袖或薄區(qū)壤間懷估吹計(jì)—冠—是火指罩從那審沈計(jì)游證帳據(jù)苗中跪得使出歐的凡、挪用盾于霉評(píng)最價(jià)吵管側(cè)理鑄層甩點(diǎn)盟估描計(jì)竿的乳金浮額乖或她金迅額丟區(qū)意間估躁計(jì)描不妄確茶定間性—帆—是何指現(xiàn)會(huì)及計(jì)獅估倚計(jì)店和秤相計(jì)關(guān)屋披翻露撈在矛計(jì)摘量改方建面勿對(duì)毀固槐有巖不折精區(qū)確繳性恰的裁敏澇感農(nóng)性管仆理算層糕偏車向—端—是皮指純管網(wǎng)理膝層舍在狼編撓制循和煙列歌報(bào)劇信嘉息掃時(shí)保缺林乏良中系立析性管凍理屠層將的恩點(diǎn)團(tuán)估溉計(jì)—碰—是松指寨管蕉理管層撓在野財(cái)掩務(wù)準(zhǔn)報(bào)吹表票中況確界認(rèn)蹈或世披岡露役一碌項(xiàng)友會(huì)延計(jì)闊估閑計(jì)怨而紫選擦擇蜓的王金易額會(huì)抹計(jì)極估海計(jì)業(yè)的喘結(jié)凍果—抖—是攪指鐮需納要怠作斗出陳會(huì)附計(jì)撫估嘗計(jì)椅的微交頁(yè)易零、所事僵項(xiàng)智或加情寫況填得膀以噴解寫決汗時(shí)印發(fā)單生襲的岸實(shí)句際愚貨京幣悶金沫額一芽、賣會(huì)浩計(jì)移估犬計(jì)涌的樣含爆義憶及憤審披計(jì)呀目較標(biāo)會(huì)桶計(jì)是估震計(jì)產(chǎn)既品作質(zhì)斤量蛾保繪證恰義靠務(wù)長(zhǎng)坊期潛合旋同喊的夕進(jìn)遺度壞登賬醒準(zhǔn)助備存循貨蓋清鞋理今（嗽可倡變肢現(xiàn)舟凈劣值員）折疤舊野方聾法榆或寨資煙產(chǎn)斤的惑使框用脂壽輝命投壩資丟的您可射收憲回譯性乏不偷確趙定鏟時(shí)勿的時(shí)減撕值稿準(zhǔn)群備清完算棟結(jié)熄算稅和倦判穴斷飾產(chǎn)溪生欣的神成脫本公饑允酷價(jià)尿值除會(huì)終計(jì)泰估事計(jì)持仆有味待艇清圍理梳的貸財(cái)頂產(chǎn)帥或循設(shè)蹲備復(fù)畏雜樓金恒融垮工劉具伯，奸并氧且者該旁金辜融碌工具榨在轉(zhuǎn)活西躍憐和論公尊開暖市疑場(chǎng)象中質(zhì)沒甲有收交季易股確份幕支待付在麥企掃業(yè)粉合莫并迫中恭取落得勸的暴特沖定乓資貌產(chǎn)或腎負(fù)軟債非，井包娛括例商裳譽(yù)個(gè)和跑無(wú)說形附資卷產(chǎn)涉蛇及棉無(wú)饞貨勇幣京考含慮吧的育獨(dú)紫立改企業(yè)身之叢間舟的儀資吳產(chǎn)獅或晌負(fù)仙債左交碧換一另、足會(huì)偵計(jì)少估銷計(jì)洪的運(yùn)含漿義填及存審右計(jì)麗目圍標(biāo)審扇計(jì)際目肉標(biāo)—雨—注繡冊(cè)匠會(huì)批計(jì)鉆師裁的抗目草標(biāo)怕是融，波獲科取虎充昨分浪、導(dǎo)適迷當(dāng)栽的匠審千計(jì)威證燦據(jù)盞以答確窩定根委據(jù)培適搞用柴的服財(cái)渾務(wù)刑報(bào)夜告煙編縫制泄基止礎(chǔ)劉，校財(cái)撿務(wù)平報(bào)喝表糞中苗確怖認(rèn)當(dāng)或桂披龜露睛的鈔會(huì)慕計(jì)繞估充計(jì)雨（嫩包固括彈公急允爽價(jià)捏值驅(qū)會(huì)紀(jì)計(jì)缺估助計(jì)視）升是冷否犧合獸理根灘據(jù)農(nóng)適覆用校的秒財(cái)袋務(wù)道報(bào)麻告群編請(qǐng)制節(jié)基招礎(chǔ)玩，筒財(cái)傻務(wù)惕報(bào)夠表類中豈的塘相規(guī)關(guān)獻(xiàn)披挪露齡是啦否霉充桿分二扯、褲風(fēng)柴險(xiǎn)六評(píng)陷估液程險(xiǎn)序當(dāng)問實(shí)比施《中毒國(guó)津注聲冊(cè)帶會(huì)囑計(jì)渡師爭(zhēng)審崗計(jì)戀準(zhǔn)曉則動(dòng)第1舌2肅1答1號(hào)—協(xié)—通籠過飛了垮解取被梳審宗計(jì)原單待位怎及鹽其奧環(huán)天境普識(shí)集別技和酸評(píng)茂估濱重跟大速錯(cuò)設(shè)報(bào)朱風(fēng)排險(xiǎn)》要柜求堅(jiān)的研風(fēng)找險(xiǎn)殖評(píng)斯估菜程肺序轉(zhuǎn)和勸相蹦關(guān)喝活償動(dòng)滋，仰以吹了祝解狡被融審燙計(jì)移單切位鮮及鋼其肢環(huán)月境數(shù)時(shí)番，荷注箱冊(cè)爸會(huì)香計(jì)闊師洋應(yīng)長(zhǎng)當(dāng)親了倡解同下恥列惰內(nèi)遍容方，妖作運(yùn)為周識(shí)靈別鵲和只評(píng)裝估畝會(huì)笨計(jì)碗估艷計(jì)穿重登大陳錯(cuò)紗報(bào)蹄風(fēng)猴險(xiǎn)清的遣基碌礎(chǔ)與拒會(huì)騎計(jì)急估澆計(jì)銳（漲包饅括壺相儉關(guān)結(jié)披俘露件）愛相堤關(guān)荷的棄適糧用蘭的漁財(cái)植務(wù)敗報(bào)抹告唐編齊制坑基蛋礎(chǔ)容的求規(guī)慌定管辰理它層喚如連何購(gòu)識(shí)氣別濫可壺能攪需助要彎作產(chǎn)出表會(huì)踏計(jì)挪估餡計(jì)無(wú)并雕在歲財(cái)立務(wù)液報(bào)絡(luò)表堤中擺確晚認(rèn)抖或義披緩露膽的緩交尊易標(biāo)、龜事亭項(xiàng)班和奶情煤況恭。截在虛進(jìn)堤行揮了尺解涂時(shí)鉆，休注躁冊(cè)甩會(huì)說計(jì)毅師第應(yīng)近當(dāng)差向脆管競(jìng)理娛層析詢婆問澆可嚇能五導(dǎo)鳳致丙新蠟的波或予需纏要踐修飽改槍現(xiàn)焰有拾的功會(huì)按計(jì)范估遲計(jì)劍的糾環(huán)聽境眉變報(bào)化管浪理朽層鮮如冒何系作蠅出廟會(huì)落計(jì)大估屯計(jì)其，甚以陣及站會(huì)且計(jì)互估是計(jì)判所招依寇據(jù)習(xí)的政數(shù)蔬據(jù)二抓、莊風(fēng)蕉險(xiǎn)小評(píng)猜估余程燦序管理層作出會(huì)計(jì)估計(jì)的方法和依據(jù)用以作出會(huì)計(jì)估計(jì)的方法，包括模型（如適用）相關(guān)控制管理層是否利用專家的工作會(huì)計(jì)估計(jì)所依據(jù)的假設(shè)用以作出會(huì)計(jì)估計(jì)的方法是否已經(jīng)發(fā)生或應(yīng)當(dāng)發(fā)生不同于上期的變化，以及變化的原因管理層是否以及如何評(píng)估會(huì)計(jì)估計(jì)不確定性的影響二組、己風(fēng)駝險(xiǎn)筍評(píng)提估伐程枝序識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)當(dāng)按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1211號(hào)——通過了解被審計(jì)單位及其環(huán)境識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)》的規(guī)定識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)評(píng)價(jià)與會(huì)計(jì)估計(jì)相關(guān)的估計(jì)不確定性的程度注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)根據(jù)職業(yè)判斷確定識(shí)別出的具有高度估計(jì)不確定性的會(huì)計(jì)估計(jì)是否會(huì)導(dǎo)致特別風(fēng)險(xiǎn)三啊、符進(jìn)繳一吊步枝實(shí)迫質(zhì)申性含程角序基于評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確定管理層是否恰當(dāng)運(yùn)用與會(huì)計(jì)估計(jì)相關(guān)的適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的規(guī)定作出會(huì)計(jì)估計(jì)的方法是否恰當(dāng)，并得到一貫運(yùn)用，以及會(huì)計(jì)估計(jì)或作出會(huì)計(jì)估計(jì)的方法不同于上期的變化是否適合于具體情況三哈、冶進(jìn)水一旗步棄實(shí)答質(zhì)戶性痛程煌序當(dāng)按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(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)采取的應(yīng)對(duì)措施》的規(guī)定應(yīng)對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮會(huì)計(jì)估計(jì)的性質(zhì)，并實(shí)施下列一項(xiàng)或多項(xiàng)程序確定截至審計(jì)報(bào)告日發(fā)生的事項(xiàng)是否提供有關(guān)會(huì)計(jì)估計(jì)的審計(jì)證據(jù)測(cè)試管理層如何作出會(huì)計(jì)估計(jì)以及會(huì)計(jì)估計(jì)所依據(jù)的數(shù)據(jù)；在進(jìn)行測(cè)試時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)評(píng)價(jià)采用的計(jì)量方法在具體情況下是否恰當(dāng)，以及根據(jù)適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)確定的計(jì)量目標(biāo)，管理層使用的假設(shè)是否合理測(cè)試與管理層如何作出會(huì)計(jì)估計(jì)相關(guān)的控制的運(yùn)行有效性，并實(shí)施恰當(dāng)?shù)膶?shí)質(zhì)性程序作出注冊(cè)會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì)，以評(píng)價(jià)管理層的點(diǎn)估計(jì)三療、璃進(jìn)矩一傘步霜實(shí)銀質(zhì)浙性監(jiān)程瞧序注冊(cè)會(huì)計(jì)師在作出點(diǎn)估計(jì)時(shí)，應(yīng)當(dāng)針對(duì)下列兩種情況分別予以處理如果認(rèn)為使用區(qū)間估計(jì)是恰當(dāng)?shù)模?cè)會(huì)計(jì)師應(yīng)當(dāng)基于可獲得的審計(jì)證據(jù)來(lái)縮小區(qū)間估計(jì)，直至該區(qū)間估計(jì)范圍內(nèi)的所有結(jié)果均可被視為合理如果使用有別于管理層的假設(shè)或方法，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)充分了解管理層的假設(shè)或方法，以確定注冊(cè)會(huì)計(jì)師在作出點(diǎn)估計(jì)或區(qū)間估計(jì)時(shí)已考慮了相關(guān)變量，并評(píng)價(jià)與管理層的點(diǎn)估計(jì)存在的任何重大差異三鐵、碼進(jìn)歡一危步室實(shí)睬質(zhì)冬性聯(lián)程榨序針對(duì)特別風(fēng)險(xiǎn)的進(jìn)一步實(shí)質(zhì)性程序評(píng)價(jià)管理層使用的重大假設(shè)是否合理評(píng)價(jià)管理層如何考慮替代性的假設(shè)或結(jié)果，以及拒絕采納的原因，或者在管理層沒有考慮替代性的假設(shè)或結(jié)果的情況下，評(píng)價(jià)管理層在作出會(huì)計(jì)估計(jì)時(shí)如何處理估計(jì)不確定性當(dāng)管理層實(shí)施特定措施的意圖和能力與其使用的重大假設(shè)的合理性或?qū)m用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的恰當(dāng)應(yīng)用相關(guān)時(shí)，評(píng)價(jià)這些意圖和能力四椅、塵評(píng)繩價(jià)歉會(huì)聽計(jì)堪估犬計(jì)反的秀合棉理扒性趟并便確鉆定件錯(cuò)晝報(bào)注鄰冊(cè)永會(huì)裁計(jì)呆師盯應(yīng)互當(dāng)翁根慌據(jù)市獲氏取勵(lì)的庭審繩計(jì)篇證址據(jù)絕，顆評(píng)捉價(jià)填財(cái)棒務(wù)槍報(bào)叨表際中豪的龍會(huì)廁計(jì)朱估評(píng)計(jì)閥在店適雷用混的鄭財(cái)誓務(wù)尾報(bào)砌告鏈編慮制共基販礎(chǔ)明下魂是勤合福理笑的趴還竄是命存半在卡錯(cuò)求報(bào)涉潑及聞會(huì)捐計(jì)郊估訊計(jì)早錯(cuò)碰報(bào)扁，壇不傭管陽(yáng)是蓬舞誦弊甩還雁是滿錯(cuò)坊誤小引淺起撞的滅，調(diào)都迅可盯能脈產(chǎn)計(jì)生割如協(xié)下利的亮后進(jìn)果毫魚無(wú)翁懷類疑棄地牽錯(cuò)則報(bào)若（葉事質(zhì)實(shí)愁上檔的晃錯(cuò)困報(bào)燦）管拒理詢層套對(duì)霸會(huì)利計(jì)怨估眾計(jì)偶的邁判父斷泳，礙注寧冊(cè)我會(huì)皮計(jì)妻師克認(rèn)美為揮是妖不撤合虜理因的拌；瘋或里者架管討理名層宜對(duì)燦會(huì)政計(jì)量政市策強(qiáng)的攤選墻用絲式，妥注細(xì)冊(cè)乓會(huì)塘計(jì)暫師系認(rèn)襯為翠是湊不匪適調(diào)當(dāng)巧的瞎（垮判凈斷失錯(cuò)多報(bào)墓）注帖冊(cè)歸會(huì)肅計(jì)諒師裂對(duì)趴總工體穿錯(cuò)引報(bào)辜的秒最典佳威估輛計(jì)葵，蠻包云括雖對(duì)透總案體窄所搜做謠的探審池計(jì)弟抽豬樣密識(shí)劍別殃出睬的鑄推晃斷施錯(cuò)貿(mào)報(bào)五當(dāng)、肢披送露內(nèi)及購(gòu)審蒙計(jì)摔工伏作叔記何錄與會(huì)計(jì)估計(jì)相關(guān)的披露使用的假設(shè)使用的估計(jì)方法，包括適用的估價(jià)模型估價(jià)方法的選用基礎(chǔ)以前期間采用的估計(jì)方法的變動(dòng)影響估計(jì)的不確定性的來(lái)源及含義五超、赴披戚露探及搏審賣計(jì)執(zhí)工抖作扯記陶錄可能存在管理層偏向的跡象會(huì)計(jì)估計(jì)的變化，或者使用會(huì)計(jì)估計(jì)的方法的改變，管理層對(duì)這些變化已經(jīng)作出了主觀評(píng)價(jià)當(dāng)公司使用自己的公允價(jià)值會(huì)計(jì)假設(shè)并且這些假設(shè)同可以觀察到的市場(chǎng)假設(shè)不一致管理層主觀喜好的點(diǎn)估計(jì)的特別假設(shè)的選擇或者解釋可能表明樂觀或悲觀模式的點(diǎn)估計(jì)的選擇五掙、紋披渾露頓及窯審獲計(jì)傅工把作減記舌錄書面聲明注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)向管理層和治理層（如適用）獲取書面聲明，以確定其是否認(rèn)為在作出會(huì)計(jì)估計(jì)時(shí)使用的重要假設(shè)是合理的審計(jì)工作底稿對(duì)導(dǎo)致特別風(fēng)險(xiǎn)的會(huì)計(jì)估計(jì)的合理性及其披露的充分性，注冊(cè)會(huì)計(jì)師得出結(jié)論的基礎(chǔ)；可能存在管理層偏向的跡象六洲、鳥會(huì)賤計(jì)梳估唱計(jì)越（嶺公迅允放價(jià)揉值裝會(huì)榆計(jì)今估籃計(jì)籮）主審叢計(jì)孝結(jié)饞果廉的片處慣理注差冊(cè)以會(huì)椅計(jì)瘦師盆應(yīng)眉當(dāng)撒根纖據(jù)支了躺解牌的幅被背審殘計(jì)釀單蔥位睛情扇況挽，差以睡及西是屑否惕與態(tài)在管審獵計(jì)幻玉中宴獲證取元的悔其淚他毅審照計(jì)功證憐據(jù)托相籮一膛致婆，驚對(duì)粘被沫審燈計(jì)已單株位蕉會(huì)棋計(jì)地估名計(jì)突及轟其僅變親更京的肥合日理夏性恭作街出辭最突終館評(píng)賽價(jià)件，凈進(jìn)俘而配為搏形物成慘審族計(jì)犧意斯見執(zhí)提兔供岔依匪據(jù)如蜻果費(fèi)根餐據(jù)射審秀計(jì)志證截?fù)?jù)棚得肚出瘦的大估頌計(jì)秘結(jié)石果醉與飯被巖審浮計(jì)眼單戴位鎖包敗括芝在勞財(cái)向務(wù)慮報(bào)門表皇中低的勁估添計(jì)絡(luò)金攜額吩存鞭在袋差尖異哈，下注擦冊(cè)峽會(huì)壩計(jì)靜師遞應(yīng)車當(dāng)愛確此定副是足否劣需靜要襲調(diào)棒整疼該劍項(xiàng)驕差孤異如煩果慢認(rèn)商為攜該純項(xiàng)縮慧差艱異慎不膽合飛理積，域注掀冊(cè)桶會(huì)呀計(jì)遼師釣應(yīng)爆當(dāng)?shù)谔崮空?qǐng)糞管招理轟層嫂予閃以曲調(diào)罩整如樸果野管基理采層洗拒脫絕壯調(diào)愉整講，秀注暈冊(cè)刮會(huì)釋計(jì)彩師學(xué)應(yīng)慕當(dāng)墓將脆該堆項(xiàng)虧差瞧異交視件為邀一舒項(xiàng)岸錯(cuò)粉報(bào)昨，乳并錄連恥同六所孫有脹其啞他芹錯(cuò)呀報(bào)藍(lán)一避并省考望慮相，義以煎評(píng)壟價(jià)尼對(duì)糊財(cái)慮務(wù)閉報(bào)融表新的染影爸響彎是高否撤重說大如猜果獨(dú)認(rèn)劃為襲被渣接猴受把的灑各愿項(xiàng)仍差滋異散合獻(xiàn)理瞇但忌均記偏腦向喬一俊個(gè)駕方瓶向蓋，京以藥致柄各切項(xiàng)昆差狼異飄的土累索積暮數(shù)墊可裕能秘對(duì)咳財(cái)似務(wù)孫報(bào)心表礦產(chǎn)牙生逝重禁大圍影縣響古，榜注取冊(cè)讓會(huì)漂計(jì)租師品應(yīng)欣當(dāng)巧從僅整贏體幼上推評(píng)呀價(jià)喘會(huì)眨計(jì)原估耽計(jì)釀的枯合愿理林性第普五蝕節(jié)放非勺貨令幣艷性降資侄產(chǎn)駐交怕?lián)Q擋審漫計(jì)一旱、朋非橡貨計(jì)幣標(biāo)性變資忘產(chǎn)概交栗換競(jìng)的聞含歌義櫻及輸審濁計(jì)飛目泄標(biāo)二利、潤(rùn)非著貨翁幣析性譜資疲產(chǎn)居交以換晴的織審容計(jì)杏程蕩序三蛛、娃非吊貨西幣耳性裝資張產(chǎn)昏交投換紋審裙計(jì)級(jí)結(jié)獎(jiǎng)果六的輝處示理一唱、填非叉貨飾幣蹲性出資固產(chǎn)終交睬換侍的傅含并義蕩及獨(dú)審圍計(jì)誘目項(xiàng)標(biāo)非影貨閣幣唇性炭資海產(chǎn)糖交河換—稱—是部指簽交套易免雙瘦方甚主哈要棵以副存屢貨珍、泊固偶定盞資傅產(chǎn)略、打無(wú)粒形演資爆產(chǎn)停和算長(zhǎng)績(jī)期墾股替權(quán)桃投獻(xiàn)資鏡等灰非五貨撓幣屢性鈔資仁產(chǎn)趟進(jìn)概行喉的說交歷換非鳴貨疤幣杏性著資隆產(chǎn)斤交預(yù)換尸進(jìn)茅行災(zāi)審肥計(jì)療的主坡要乒目攻標(biāo)確咽定喊非魯貨棚幣稻性評(píng)資析產(chǎn)嬸交潑換姥業(yè)增務(wù)忽是葡否受存黃在確姜定臂非府貨帽幣抄性怖資旬產(chǎn)乳交巾?yè)Q閥業(yè)化務(wù)躬是葡否有合牌法確敞定量非姓貨叮幣民性誘資橫產(chǎn)腸交儲(chǔ)換擇業(yè)滔務(wù)刊的僻會(huì)進(jìn)計(jì)根處純理拔是懷否塊正摩確確種定昌非臉貨瘋幣炒性栗資舍產(chǎn)雹交捎換禾業(yè)太務(wù)逼的期披宏露呢是送否窮恰地當(dāng)二惰、民非凳貨集幣店性枝資蠻產(chǎn)信交夢(mèng)換譯的疊審合計(jì)少程顆序取衫得秧并塑審貢閱尼公臂司飛權(quán)恥力熄機(jī)仍構(gòu)傘的扮會(huì)溝議陳記懷錄檢奶查拼非芹貨坦幣泳性互資佳產(chǎn)溝交胳換共的傾披則露膨是夫否拉充脅分審離查存企隱業(yè)幕對(duì)零非舞貨曲幣太性奸資睬產(chǎn)獲交絹換塘的共會(huì)鑼計(jì)玩記芝錄產(chǎn)雀交柳換械業(yè)縱務(wù)做的淹協(xié)微議雁和屬合位同取虎得雙并合審窄閱兄有賢關(guān)胳非險(xiǎn)貨陪幣話性濤資三囑、櫻非粱貨便幣羽性縫資啄產(chǎn)薯交彩換斤審示計(jì)批結(jié)側(cè)果主的陶處爪理注庭冊(cè)啟會(huì)寬計(jì)耕師橫完氏成及非佛貨廊幣歉性掙資吵產(chǎn)炮交介換那審籠計(jì)部后紗，給如緣瑞果澡發(fā)扇現(xiàn)稀被姑審字計(jì)仔單瓜位泡非店貨佛幣求性新資謊產(chǎn)霸交撿換啞業(yè)挽務(wù)救的勵(lì)會(huì)烈計(jì)氏處厚理捏或鏡披旬露愛不套符來(lái)合儉會(huì)耗計(jì)夾準(zhǔn)稻則邊的臘規(guī)反定肆，咱應(yīng)束當(dāng)貨提蓄請(qǐng)暴被哨審零計(jì)盼單睜位屋予秒以剃調(diào)覽整如勉果義被濟(jì)審寄計(jì)姨單禍位愉拒鼓絕逝調(diào)矩整扎或勾者艙不栽能尋按策規(guī)窄定柴要綠求號(hào)全頃面服調(diào)算整飛，絞注狼冊(cè)瀉會(huì)欠計(jì)厭師遞應(yīng)貞當(dāng)棒充斧分玻運(yùn)圣用推職量業(yè)賊判憑斷連，盒根葛據(jù)騙其撕對(duì)刊被叮審棋計(jì)刮單論位舒財(cái)吹務(wù)滋報(bào)媽表谷的女影執(zhí)響四程瘡度論，裳考斬慮暫發(fā)盒表蜘保齒留時(shí)意談見安或南否狹定叉意尺見聲的類審明計(jì)栽報(bào)渾告第鑰六腐節(jié)贈(zèng)關(guān)袋聯(lián)參方高及集其充交屠易境審表計(jì)一涌、屬關(guān)碗聯(lián)符方牛及駝其斯交溝易右的繞含泄義二膽、虎關(guān)星聯(lián)燙方急及錘其漿交維易俯的剖審?fù)?jì)槐目濕標(biāo)三騰、吧實(shí)織施驗(yàn)風(fēng)爛險(xiǎn)碌評(píng)身估蔥程唯序遲并慣識(shí)透別轉(zhuǎn)重矮大塞錯(cuò)濤報(bào)還風(fēng)韻險(xiǎn)四棒、灑應(yīng)超對(duì)滅措之施五飾、竊評(píng)飄價(jià)晌識(shí)柴別土出僵的免關(guān)樓聯(lián)搬方慌關(guān)剪系醉及薪其撥交杯易星的抄會(huì)崖計(jì)嫩處令理餐和但披盼露六響、疫書粱面言聲瓜明酬以典及數(shù)與多治滅理捉層伴的荷溝敘通七晶、蹤蝶關(guān)親聯(lián)鏟方好及衣其絮交可易譜審縫計(jì)船結(jié)盆果留的臣處瞧理一漏、紡關(guān)燃聯(lián)恭方星及蕩其蔬交浩易提的喂含虜義關(guān)贈(zèng)聯(lián)拌方—躍—一培方易控征制的、升共深同薯控錢制掉另稠一恥方悲或咳對(duì)惕另的一蕩方闖施耗加大重祖大碰影子響原，榆以臟及府兩號(hào)方陸或葬兩尸方廟以災(zāi)上敘同鉤受釣一俱方撐控森制膚、忌共源同捕控除制具或例重全大支影湊響茅的關(guān)欣聯(lián)舟方狼交戒易—滾—是惡指貨關(guān)泊聯(lián)根方賣之寸間京轉(zhuǎn)遇移抖資忠源渡、爛勞蜘務(wù)鉤或擇義寶務(wù)敢的削行揀為濁，撒而貍不價(jià)論之是沙否夏收浮取陷價(jià)爺款按攝照蒸會(huì)沖計(jì)喝準(zhǔn)刊則舉的工規(guī)花定蕉，晃關(guān)策聯(lián)散方殼交帥易繭的務(wù)類蝕型楊通扎常驕包碗括購(gòu)網(wǎng)買態(tài)或摩銷碧售店商湯品購(gòu)萌買轎或鵝銷擾售量商坡品渾以哨外武的逃其左他膛資帳產(chǎn)提慚供乓或聾接黨受蓬勞虛務(wù)擔(dān)類保提量供牛資辭金索（通貸冤款診或威股快權(quán)庭投貢資寄）租臟賃代紡理研貓究享與家開類發(fā)兆項(xiàng)惑目釣的豬轉(zhuǎn)呢移許察可鞏協(xié)汁議代粗表潛企瞇業(yè)腸或芝由隨企省業(yè)耕代臥表簡(jiǎn)另盾一伴方棗進(jìn)堪行烏債深務(wù)鏈結(jié)俊算關(guān)贈(zèng)鍵席管什理籃人纏員沾報(bào)抓酬二竊、通關(guān)恨聯(lián)明方僵及偷其鞋交勻易便的尸審自計(jì)墓目寫標(biāo)無(wú)際論供適勻用針的冬財(cái)榨務(wù)據(jù)報(bào)穗告芹編注制換基序礎(chǔ)鞠是磚否梢對(duì)盡關(guān)劣聯(lián)城方軟作光出喂規(guī)宣定溪，雨充智分榜了藥解襪關(guān)量聯(lián)巡壽方謀關(guān)秀系窩及輸其壩交永易街，急以不便討能客夠寇確縫認(rèn)克由撓此愚產(chǎn)傅生貝的基、逃與祥識(shí)潮別兵和鞏評(píng)夢(mèng)估緒由豎于蛇舞括弊決導(dǎo)耍致元的設(shè)重天大涂錯(cuò)者報(bào)持風(fēng)對(duì)險(xiǎn)串相索關(guān)側(cè)的胸舞怪弊呆風(fēng)眠險(xiǎn)丹因腦素陵（濫如端有立）建；贊根牢據(jù)恒獲棚取魔的您審莊計(jì)故證效據(jù)奴，丙就屢財(cái)資務(wù)帝報(bào)絡(luò)表催受撿到考關(guān)毒聯(lián)堂方惠關(guān)汁系存及長(zhǎng)其架交尸易閣的瓶影壓響量而鍋言盆，甲確從定分財(cái)濫務(wù)峽報(bào)碰表?yè)硎敲舴衿峁缭蕮畏次挥橙缑婀庍m陷用雪的貫財(cái)勢(shì)務(wù)繳報(bào)瓜告材編月制顯基核礎(chǔ)襖對(duì)話關(guān)協(xié)聯(lián)擦方送作旁出裁規(guī)燒定敬，且獲組取雨充殊分塌、糟適燒當(dāng)吉的巷審它計(jì)球證淺據(jù)括，某確殘定烘關(guān)焦聯(lián)帆方醋關(guān)軌系恭及吊其缸交桂易檔是牧否爹已隨按鼓照啄適勒用佛的塔財(cái)占務(wù)脹報(bào)五告茅編議制莫基林礎(chǔ)析得顛到葵恰譜當(dāng)敞識(shí)問別匯、慰會(huì)朗計(jì)構(gòu)處野理便和儲(chǔ)披怨露三保、山實(shí)岔施圍風(fēng)祖險(xiǎn)辛評(píng)簽估培程罷序鉤并碗識(shí)近別兼重稿大尾錯(cuò)納報(bào)泄風(fēng)仰險(xiǎn)注股冊(cè)嶄會(huì)精計(jì)廳師略在山審?fù)坝?jì)沃過挖程乞中孝，拿可集以梢采盡用詢險(xiǎn)問關(guān)目聯(lián)知方仔的忽名春稱史和贏特芽征歪，尚包若括側(cè)關(guān)禿聯(lián)概方答自東上僑期邀以測(cè)來(lái)姻發(fā)脾生孟的高變竿化被致審距計(jì)諒單宏位江和扁關(guān)與聯(lián)西方教之萍間攝關(guān)凱系糠的天性怨質(zhì)被糠審謀計(jì)字單恰位螺在忌本汽期皮是精否塊與校關(guān)欠聯(lián)湯方餃發(fā)辮生憐交攔易眼，辦如吸發(fā)峽生艇，忘詢擊問室交汁易利的獎(jiǎng)?lì)愄敌吞?、固定渣價(jià)賓政持策局和墻目臣的檢址查終的疊審乒計(jì)習(xí)程相序存實(shí)項(xiàng)施丈風(fēng)鹿險(xiǎn)再評(píng)身估代程例序注柴冊(cè)季會(huì)良計(jì)史師離實(shí)忘施鼓審絞計(jì)鐘程戲序差時(shí)徒獲吃取摸的鹿銀幣行尾和暗律筒師微的肉詢花證宰函季回虧函股醬東街會(huì)劇和臭治蘭理花層伏會(huì)年議皆的偷紀(jì)郊要注餓冊(cè)趙會(huì)啄計(jì)吵師訴認(rèn)已為哲必廁要魄的泊其昂他甲記潮錄肅或嘗文古件識(shí)城別莫重放大達(dá)錯(cuò)執(zhí)報(bào)喂風(fēng)撒險(xiǎn)四姑、拿應(yīng)骨對(duì)廣措燙施如怒果亂識(shí)詞別延出捏管椒理其層誓以教前腐未伍識(shí)思別席出備或邁未薄向勉注高冊(cè)裂會(huì)完計(jì)仗師映披抗露桌的嘉關(guān)險(xiǎn)聯(lián)五方傲關(guān)喚系請(qǐng)或糖重露大虎關(guān)連聯(lián)科方興交西易臨，摔注蘆冊(cè)若會(huì)擁計(jì)獲師號(hào)應(yīng)鮮當(dāng)立攪即認(rèn)將掛相蓬關(guān)炸信福息譽(yù)向抓項(xiàng)解目尼組涉其守他糧成貝員跡通際報(bào)在蠻適遞用旨的兆財(cái)卻務(wù)私報(bào)劑告睜編殊制蹄基旅礎(chǔ)盈對(duì)每關(guān)搶聯(lián)仰方撫作鵲出貨規(guī)夠定重的四情兔況跌下摩，煎要攝求辭管當(dāng)理遍層天識(shí)仗別牧與食新看識(shí)史別篇出娛的澤關(guān)位聯(lián)扁方也之對(duì)間楊發(fā)考生俗的好所甲有晴交獵易殘，屆以互便甲注棟冊(cè)脫會(huì)垮計(jì)編師弄作龜出例進(jìn)供一我步蒙評(píng)捉價(jià)簽；況詢?yōu)鯁柎钆c達(dá)關(guān)奸聯(lián)染方甚關(guān)邊系汗及蝦其薯交伍易球相戰(zhàn)關(guān)票的摟控儀制怖為往何曉未丑能沈識(shí)鳳別緒或旅披皮露豎關(guān)尖聯(lián)愈方多關(guān)繩系告或宵交更易對(duì)賣新梨識(shí)高別塊出妨的什關(guān)陸聯(lián)洗方魄或斑重斑大削關(guān)儀聯(lián)衡方教交雖易息實(shí)辯施翅恰炮當(dāng)棟的周實(shí)男質(zhì)付性扛審午計(jì)娃程膜序重?fù)?jù)新席考睬慮狠可固能半存挖在壓管垂理盲層沿以呼前盞未奇識(shí)葡別價(jià)出震或鄭未茅向岔注斃冊(cè)艦會(huì)爐計(jì)滴師餃披鵲露闊的平其惡他章關(guān)隱聯(lián)缺方災(zāi)或接重引大常關(guān)下聯(lián)付方負(fù)交悅易蝦的月風(fēng)生險(xiǎn)中，雷如顧有滔必巡壽要幸，尼實(shí)濁施薪追必加豎的廢審未計(jì)楊程豪序如仗果期顯嬌示溝管培理鳳層史不器披士露京關(guān)精聯(lián)啦方儉關(guān)親系舉或從關(guān)本聯(lián)蟲方擋交臨易鈴可戒能義是而有著意咽的隸，止并扁顯擱示間可細(xì)能般存畜在槐由躲于安舞吸弊蹦導(dǎo)喊致拾的鼠重蒸大授錯(cuò)啊報(bào)慢風(fēng)芝險(xiǎn)怠，稠評(píng)銷價(jià)蘆這閃一豈情腔況躁對(duì)罩審綿計(jì)屆的說影進(jìn)響四狼、佛應(yīng)唯對(duì)謊措駐施對(duì)膏于炎識(shí)適別綢出醋的旅超督出耽正巧常芳經(jīng)唯營(yíng)楚過壁程桐的止重企大之關(guān)魯聯(lián)理方歪交短易揭，喘注糟冊(cè)障會(huì)擋計(jì)救師荒應(yīng)棄當(dāng)檢怨查網(wǎng)相稻關(guān)歷合蝕同世或撈協(xié)漠議薦（慘如功有惑）獲飯取漸交儉易棒已鏈經(jīng)裙恰姻當(dāng)墊授蝕權(quán)殊和治批濟(jì)準(zhǔn)犁的鑒審抬計(jì)慈證崇據(jù)如灣果塘檢竭查蠅相搜關(guān)歌合含同線或扯協(xié)爪議礦，岔注妹冊(cè)容會(huì)借計(jì)災(zāi)師誕應(yīng)蹄當(dāng)館評(píng)僅價(jià)交槳易聲的家商拖業(yè)板理洗由脂（油或獵缺劇乏造商互業(yè)遭理旅由下）貌是籍否栗表概明房誠(chéng)被原審族計(jì)震單跨位就從辟事孤交貝易洞的拋目隊(duì)的跳可遼能宜是網(wǎng)為瞧了故對(duì)五財(cái)歐務(wù)友信傾息倒作臘出輩虛鉤假睡報(bào)抓告接或危為贏了糟隱圓瞞建侵帖占雨資糧產(chǎn)肚的椒行選為駕；交揉易杜條哭款繳是衰否下與膨管扁理略層比的走解瓜釋愚一忙致啄；關(guān)測(cè)聯(lián)隆方然交扎易張是厲否本已炎按戴照停適摩用探的洽財(cái)拴務(wù)嶼報(bào)委告罰編牌制逝基熟礎(chǔ)伐得護(hù)到菠恰配當(dāng)肆?xí)?jì)疾處孔理扶和刻披起露五扮、啦評(píng)倒價(jià)刃識(shí)叼別弦出壓的晃關(guān)堆聯(lián)乓方盆關(guān)旨系截及句其吼交叨易茄的摧會(huì)竹計(jì)昌處炭理處和夾披養(yǎng)露當(dāng)樂按甲照《中尋國(guó)店注役冊(cè)建會(huì)屬計(jì)氧師坦審慮計(jì)包準(zhǔn)緊則您第1筑5逝0猴1號(hào)—錢—對(duì)蒼財(cái)辜務(wù)什報(bào)殊表幅形而成電審速計(jì)買意韻見溫和律出專具卵審晉計(jì)否報(bào)員告》的娘規(guī)滲定畏對(duì)距財(cái)太務(wù)利報(bào)蹤蝶表旗形妄成皺審別計(jì)飽意借見晉時(shí)喝，遠(yuǎn)注為冊(cè)偵會(huì)單計(jì)論師患應(yīng)誼當(dāng)酒評(píng)豎價(jià)識(shí)巾別內(nèi)出域的厚關(guān)命聯(lián)刻方證關(guān)旗系荒及紗其盟交喇易隆是四否描已蘿按豎照邪適磚用掠的紹財(cái)會(huì)務(wù)殃報(bào)欲告管編累制枯基刻礎(chǔ)玻得克到叛恰車當(dāng)葛會(huì)趣計(jì)矛處枕理虧和削披弱露緩；關(guān)狀聯(lián)超方今關(guān)竭系土及殿其喇交葵易脂是幼否慈導(dǎo)欠致君財(cái)歷務(wù)殘報(bào)遣表匯未踏實(shí)唐現(xiàn)幸公饒?jiān)仕头创笥沉?、替書丙面身聲膊明錄以科及吸與洗治型理痛層看的趨溝茅通如蜓果洗適汪用匙的扭財(cái)舌務(wù)門報(bào)利告拉編染制冬基兩礎(chǔ)禍對(duì)霞關(guān)澇聯(lián)觀方千作途出撇規(guī)找定產(chǎn)，炊注仿冊(cè)圖會(huì)現(xiàn)計(jì)皇師磚應(yīng)滔當(dāng)糧向巧管勺理兔層由和浸治還理黎層浙（孤如弊適接用突）座獲濃取豆下蹤蝶列熊書腥面叨聲鋸明已銷經(jīng)僚向鼓注活冊(cè)掙會(huì)蝕計(jì)鄉(xiāng)豐師發(fā)披表露用了迅全秧部濤已些知談的愉關(guān)璃聯(lián)蘭方集名誦稱很和杜特步征近、栗關(guān)墳聯(lián)伍方莫關(guān)筋系仇及脾其避交鵝易按；已滔經(jīng)衣按蠅照華適估用柿的想財(cái)筍務(wù)館報(bào)倍告閥編帝制蹄基感礎(chǔ)等的岸規(guī)遭定蒸，熱對(duì)殖關(guān)淚聯(lián)節(jié)方暗關(guān)獻(xiàn)系填及市其乞交跡易儲(chǔ)進(jìn)成行繩恰敢當(dāng)胖的犬會(huì)廚計(jì)性處開理?yè)浜褪信杪读聿m外尼，蹤蝶除隨非譜治洪理丘層獻(xiàn)全寨部貓成彎員剝參跳與朵被護(hù)審塞計(jì)米單籃位帖的角管郊理忌，也注嘩冊(cè)軌會(huì)錫計(jì)菊師茶應(yīng)扭當(dāng)順與濕治德理而層扔溝地通災(zāi)審受計(jì)冊(cè)工焦作打中肝發(fā)愁現(xiàn)夏的盈與世關(guān)信聯(lián)刻方配相娛關(guān)諒的暮重月大撓事氧項(xiàng)七仗、樓關(guān)司聯(lián)支方己及杠其挨交獵易倒審租計(jì)券結(jié)右果供的希處珠理注咐冊(cè)僻會(huì)衛(wèi)計(jì)炸師搶應(yīng)拜當(dāng)厲根辰據(jù)累獲彼取焰的肌審納計(jì)排證各據(jù)善，捷形發(fā)成拒對(duì)剖關(guān)鳥聯(lián)徐方六及后其葛交執(zhí)易護(hù)的荷審曬計(jì)永結(jié)燦論嗚，炒并脫確津定監(jiān)其己對(duì)路審染計(jì)泳意紐奉見域的糧影嗎響注診冊(cè)火會(huì)剛計(jì)溜師喚如尚果淹因朽審懇計(jì)翅范恰圍施受紹到乞限個(gè)制錄，站未伐能祖就材對(duì)辨財(cái)毅務(wù)磨報(bào)陪表拋產(chǎn)輔生廁重愈大涉影預(yù)響貞的宵關(guān)獅聯(lián)侄方織及肆關(guān)忘聯(lián)麥方析交使易亮獲灑取箭充首分供、車適挖當(dāng)最的預(yù)審清計(jì)鐘證忘據(jù)致，辱應(yīng)巧當(dāng)苦考滅慮胃發(fā)授表溪保凡留搏意星見攀或帶無(wú)跪法廣表雙示熱意乓見如煤果專注種冊(cè)后會(huì)鋼計(jì)域師賺有留充淘分嚇、龜適死當(dāng)節(jié)的鉛審臘計(jì)把證沈據(jù)男證嶺明抱被聯(lián)審達(dá)計(jì)撐單作位朗對(duì)許關(guān)傘聯(lián)氏方予和夢(mèng)關(guān)抗聯(lián)盛方催交啊易摔的巨披漠露鑒不催充再分串，殲應(yīng)框當(dāng)晝根午據(jù)與其莖重水要抖程省度適，撇發(fā)狂表常保及留綢意北見束或泉否譯定急意跪見注逮冊(cè)粱會(huì)臂計(jì)敞師炒應(yīng)掙當(dāng)臣就窯識(shí)飼別壘出掃的漏關(guān)床聯(lián)浮方洪名舌稱連、者關(guān)掉聯(lián)堆方勺關(guān)撥系械的爆性遇質(zhì)格以鉤及比關(guān)逼聯(lián)肅方弊交桌易守類譽(yù)型禿和熄交甚易格要烘素恒形償成楚審深計(jì)須工滲作恩底耗稿丈。第欲七甜節(jié)分財(cái)?shù)膭?wù)倒承緩諾鄉(xiāng)豐與深或蜓有最事冒項(xiàng)真審悲計(jì)一循、詠財(cái)啞務(wù)閥承器諾累的懸審廚計(jì)二乏、桶或銜有查事德項(xiàng)殊審蹈計(jì)一顆、鬧財(cái)睛務(wù)緩承津諾氧的浮審撞計(jì)財(cái)滾務(wù)遼承肺諾—黎—是耗指騾管痕理凳層別在栽當(dāng)減期功對(duì)惡未簽來(lái)徐經(jīng)肅濟(jì)槳交俗易龜或罪事蒜項(xiàng)唯作膀出褲固霧定關(guān)支系付磨義喜務(wù)哭的寬承含諾延或歪合聞同菊協(xié)隱議頸，說如城按枝既歸定雖的流價(jià)尚格舊購(gòu)墳買雜物點(diǎn)資垃、筋租詢賃蘿資草產(chǎn)扎、冶出航售饞產(chǎn)卵品命，剝或謊對(duì)色員煩工嫌提殃供嫌利老潤(rùn)購(gòu)分鮮享宵計(jì)愚劃?rùn)?、普養(yǎng)誘老朝金極計(jì)凍劃適、敞重躺大穴工獄程挪項(xiàng)棕目吳建熱設(shè)略等財(cái)浸務(wù)繭承稱諾際審編計(jì)懷的目更標(biāo)識(shí)漫別局被宴審貢計(jì)僑單共位防是閃否潤(rùn)存遵在瓜財(cái)貓務(wù)跌承估諾養(yǎng)事浸項(xiàng)財(cái)鳥務(wù)庫(kù)承匆諾劣在抗財(cái)昏務(wù)撈報(bào)文表猶附牧注迎中洋是瞞否銹充義分豬披訪露一復(fù)、盾財(cái)饒務(wù)傳承效諾艘的寒審膨計(jì)財(cái)節(jié)務(wù)販承禿諾樓的殃審園計(jì)過程生序詢袖問湖管鍛理鮮層報(bào)導(dǎo)表羊附壩注匪中匠表幸述器的蹈恰療當(dāng)搏性審店查拘重華大幕財(cái)剝務(wù)不承擦諾忠在窄財(cái)洗務(wù)財(cái)宣務(wù)夸承米諾伴的厚責(zé)鋸任濁聲孔明要倦求蔽管螺理油層敞提厲供萌關(guān)釀?dòng)诘耐矘I(yè)魚務(wù)朗合庫(kù)同保或劃協(xié)述議大知會(huì)糟紀(jì)附要喇以興及施主幼要審日閱所董仗事款會(huì)煌或權(quán)股浴東一愉、訓(xùn)財(cái)遞務(wù)業(yè)承碎諾鑄的尸審裝計(jì)財(cái)務(wù)承諾審計(jì)結(jié)果的處理注冊(cè)會(huì)計(jì)師對(duì)于識(shí)別的被審計(jì)單位的重大財(cái)務(wù)承諾事項(xiàng)，應(yīng)提請(qǐng)管理層在財(cái)務(wù)報(bào)表附注中進(jìn)行適當(dāng)披露如果認(rèn)為被審計(jì)單位對(duì)其所作的披露不恰當(dāng)，而且管理層拒絕按照注冊(cè)會(huì)計(jì)師的意見進(jìn)行調(diào)整，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮其對(duì)審計(jì)意見類型的影響二旅、嘉或拍有慈事寒項(xiàng)聯(lián)審胸計(jì)或鐘有俱事愁項(xiàng)—串—是潮指蒸過遵去拉的義交張易茶或咸者喂事作項(xiàng)停形蓄成港的這、暴其醒結(jié)船果臺(tái)須犧由駛某忘些飄未件來(lái)耕事侵項(xiàng)起的倆發(fā)拉生衛(wèi)或按不速發(fā)準(zhǔn)生媽才狐能遞決木定渴的框不鍋確護(hù)定牧事歌項(xiàng)或釣有定負(fù)旱債—易—是靠指匆過躍去災(zāi)的阻交場(chǎng)易錫或碗事瓣項(xiàng)乘形略成乳的蜜潛嘴在脾義催務(wù)頂，驕其剖存鳥在災(zāi)須臘通劇過較未番來(lái)枯不陪確弦定掃事帥項(xiàng)尖的另發(fā)淚生貍或柄不蟲發(fā)搭生強(qiáng)予家以初證怎實(shí)屋；太或情過經(jīng)去勤的慰交玩易洞或艷事還項(xiàng)倡形匙成私的挺現(xiàn)死時(shí)孟義孕務(wù)覽，絮履帶行欄該混義遭務(wù)削不艦是鏡很驢可瘋能堵導(dǎo)鞏致星經(jīng)漠濟(jì)輪利鈴益清流景出顆企仰業(yè)德或賤該幟義腰務(wù)結(jié)的愧金聞?lì)~命不網(wǎng)能講可拍靠您計(jì)浩量或早有沸資雜產(chǎn)—汗—是挑指臂過訊去囑的挎交糕易神或稅事劑項(xiàng)吼形襖成金的穩(wěn)潛烈在鏡資氏產(chǎn)微，濫其蛾存舍在被須揪通館過膽未莊來(lái)擱不效確權(quán)定趙事牢項(xiàng)乳的斃發(fā)耀生精或熟不決發(fā)打生啞予災(zāi)以明證筒實(shí)二面、黃或拿有己事凈項(xiàng)暮審蕉計(jì)審蝕計(jì)匠或儉有杠事家項(xiàng)選的摸主延要目音標(biāo)確能定逆或邊有錯(cuò)事煌項(xiàng)培是宏否局存腥在確部定獅預(yù)痕計(jì)貞負(fù)旺債顫是當(dāng)否褲正她確零確爹認(rèn)肝和聯(lián)計(jì)趴量確愚定探或蝦有京事櫻項(xiàng)侵的語(yǔ)披窩露插是酸否笛恰需當(dāng)二王、驕或敞有南事恭項(xiàng)葉審?fù)灿?jì)或照有脆事田項(xiàng)巧的孕審晴計(jì)物程沸序向搞被師審圾計(jì)冒單橋位管決理傻層短詢遙問個(gè)并索窗取采有朋關(guān)恥資歇料審發(fā)閱區(qū)和潛分梯析有輝關(guān)紡資遮料向壇被泄審百計(jì)靜單鄙位外細(xì)部言有發(fā)關(guān)價(jià)人般員進(jìn)雖行趴詢儲(chǔ)問鍵或蟲函音證復(fù)盯核繁現(xiàn)喘存連的紡審友計(jì)工遷作書底父稿碌，合尋秋找冤任何并可渠以懂說辭明版潛怪在