風(fēng)險(xiǎn)管理與審計(jì)程序

第九章風(fēng)險(xiǎn)應(yīng)對(duì)本章內(nèi)容第一節(jié)針對(duì)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施第二節(jié)針對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的進(jìn)一步審計(jì)程序第三節(jié)控制測(cè)試第四節(jié)實(shí)質(zhì)性程序第五節(jié)評(píng)價(jià)列報(bào)的適當(dāng)性第六節(jié)評(píng)價(jià)審計(jì)證據(jù)的充分性和適當(dāng)性第一節(jié)針對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施一、總體應(yīng)對(duì)措施態(tài)度上：1、審計(jì)過程中保持充足的職業(yè)懷疑；技能上：2、分派更有經(jīng)驗(yàn)或具有特殊技能的審計(jì)人員，或利用專家的工作；管理上：3、提供更多的督導(dǎo)；技術(shù)上：4、注意使某些程序不被管理層預(yù)見或事先了解；

5、對(duì)擬實(shí)施審計(jì)程序的性質(zhì)、時(shí)間和范圍作出總體修改。第一節(jié)針對(duì)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施二、對(duì)源于控制環(huán)境的報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的考慮若控制環(huán)境存在缺陷，注冊(cè)會(huì)計(jì)師在對(duì)審計(jì)程序作出修改時(shí)應(yīng)當(dāng)考慮：在期末而不是期中實(shí)施更多的審計(jì)程序（審計(jì)程序時(shí)間）主要依賴實(shí)質(zhì)性程序獲取審計(jì)證據(jù)（審計(jì)程序性質(zhì)）修改審計(jì)程序的性質(zhì)，獲取更有力的審計(jì)證據(jù)（審計(jì)程序性質(zhì)）擴(kuò)大審計(jì)程序的范圍（審計(jì)程序范圍）第譜一喚節(jié)碑針銳對(duì)母報(bào)集表媽層壘次胡重媽大夾錯(cuò)揉報(bào)筒風(fēng)欺險(xiǎn)升的痛總也體予應(yīng)晚對(duì)呼措墾施三換、報(bào)提表價(jià)層柿次猴重匠大強(qiáng)錯(cuò)第報(bào)壩風(fēng)脫險(xiǎn)兇及冷其蜘總煮體麥應(yīng)臉對(duì)妄措消施做對(duì)需總預(yù)體森方版案糠的耐影絮響總廢體肌應(yīng)蹲對(duì)衡措狂施綢影農(nóng)響箱擬扔實(shí)饒施久進(jìn)只一鴉步圖審愧計(jì)朝程阻序娃的胸總敗體居方蠟案縣：實(shí)冒質(zhì)管性敲方郊案革：容進(jìn)饒一坐步酷審此計(jì)削程敲序軋以愿實(shí)老質(zhì)迫性鮮程悔序半為助主綜針合泉性梅方舅案盲：冶將趣控露制付測(cè)嘗試疑和需實(shí)役質(zhì)虧性觀程齊序窗結(jié)奇合擦使使用當(dāng)掘評(píng)搭估裂的思財(cái)盒務(wù)遙報(bào)此表擇層漸次怠重重大招錯(cuò)痕報(bào)綢風(fēng)柄險(xiǎn)桂屬肆于夕高疫風(fēng)搖險(xiǎn)標(biāo)水周平予（集并英相費(fèi)應(yīng)轎采舍取淹更撇強(qiáng)研調(diào)梳審辯計(jì)糊程墾序酬不鳥可暈預(yù)忙見塌性萬、建重從視芹調(diào)切整苦審丘計(jì)陪程庫(kù)序粥的興性鵲質(zhì)基、吉時(shí)雄間遲和晚范薄圍嶼等壯總譯體嬸應(yīng)檔對(duì)湖措犯施遇）壟時(shí)堪，抓擬翅實(shí)賤施崗進(jìn)臘一諸步魂審內(nèi)計(jì)奮程濕序逼的才總砌體釀方汁案數(shù)往盒往哨更川傾蒙向劉于聽實(shí)任質(zhì)亞性南方廣案壘。呀反游之拒，協(xié)則更采繳用拆綜柿合職性嶺方竭案內(nèi)。一貿(mào)、悲進(jìn)鳥一施步犧審華計(jì)熊程儀序候的談內(nèi)真涵斷和瞞要妨求（識(shí)一腎）預(yù)進(jìn)天一廈步起審栽計(jì)拆程針序舍的召內(nèi)樸涵進(jìn)一步審計(jì)程序控制測(cè)試實(shí)質(zhì)性程序細(xì)節(jié)測(cè)試分析程序進(jìn)勻一陶步調(diào)審騾計(jì)祥程寬序醋是洪針丈對(duì)頂風(fēng)著險(xiǎn)扮評(píng)刺估姐程祥序軌而豆言恭，崗是核針費(fèi)對(duì)聰評(píng)估沾的俊各豎類蕩交豬易還、市賬紅戶乞余求額嗽、幸列扔報(bào)郊認(rèn)償定獲層睡次躺重鏈大卻錯(cuò)稻報(bào)菠風(fēng)險(xiǎn)換實(shí)臉施淹的燈審縱計(jì)游程銅序草，扛包階括繭控綠制還測(cè)毀試撒和蘇實(shí)爺質(zhì)美性籃程調(diào)序。第成二吸節(jié)皂針廣對(duì)駛認(rèn)谷定龜層阿次陪重宅大金錯(cuò)枯報(bào)斬風(fēng)龍險(xiǎn)積的波進(jìn)薯一獸步嗎審秧計(jì)潛程黨序第窄二駱節(jié)掃針省對(duì)跳認(rèn)驚定恰層對(duì)次惱重咐大猾錯(cuò)加報(bào)屯風(fēng)豪險(xiǎn)副的饅進(jìn)宣一探步僻審血計(jì)冰程皺序（例二莖）睬進(jìn)夫一榨步組審車計(jì)使程墊序噴的擇設(shè)蓋計(jì)風(fēng)赴險(xiǎn)驢的亮重螺要須性重泰大腥錯(cuò)洲報(bào)旗發(fā)孩生伏的止可拌能病性涉直及匹的爺交分易鉗、罩賬農(nóng)戶誦余步額司和桌列極報(bào)擋的每特蔑征客嫌戶乳采奴用限的挑特挪定別控預(yù)制耍的素性謙質(zhì)注很冊(cè)喊會(huì)承計(jì)勝師思是陸否六打個(gè)算研獲俘取避關(guān)冠于終內(nèi)漂控摧有者效暫性譯的讀證價(jià)據(jù)（震三皇）艦進(jìn)羨一蠅步天審錢計(jì)互程菌序桌總崗體肯方莖案慕的浸選彩擇選貍擇率實(shí)晝質(zhì)哨性爽方濫案選忠擇大綜橡合駝性噴方瓶案兩囑種圓方賣案著下姻實(shí)烏質(zhì)低性檢程敘序鹽都辱是投必俊要發(fā)的（1）卡當(dāng)爽評(píng)欄估鍋的否財(cái)狀務(wù)謠報(bào)唐表湊層旅次膛重秀大場(chǎng)錯(cuò)獄報(bào)電風(fēng)琴險(xiǎn)舟屬俗于私高煉風(fēng)佳險(xiǎn)笨水盒平竄時(shí)隊(duì)，褲進(jìn)阻一肺步助審揀計(jì)掩程桑序植應(yīng)冠傾王向絕于鴉實(shí)惡質(zhì)現(xiàn)性夠方抱案竿。（2）圾如第果班風(fēng)盛險(xiǎn)皇評(píng)巷估計(jì)程腸序碧未丈能乏識(shí)塔別盼出湯與罪認(rèn)械定蓄相甩關(guān)塞的竟任廊何欠控塑制囑，尊注膀冊(cè)巷會(huì)寇計(jì)皂師博可碼能落認(rèn)辭為圍僅駁實(shí)先施匠實(shí)澤質(zhì)礙性今程徐序踩就蘋是捎適挽當(dāng)觸的幼。（4）深注昌冊(cè)秋會(huì)聲計(jì)鮮師謊認(rèn)攻為皇控薪制谷測(cè)代試能很糊可胞能剖不府符岡合障成膜本答效暫益猾原爛則衫，滅注算冊(cè)蜘會(huì)蠢計(jì)恭師季可參能比認(rèn)伶為丑僅薄實(shí)置施慨實(shí)妖質(zhì)敵性突程善序循就凝是顆適循當(dāng)槳的反。（5）外小占型坑被咱審患計(jì)考單沉位帖可旬能感不播存效在展能釀夠賤被啄注暫冊(cè)哲會(huì)基計(jì)預(yù)師使識(shí)術(shù)別豎的聞控糞制志活驚動(dòng)梳，眨注蟻冊(cè)焰會(huì)煩計(jì)導(dǎo)師折實(shí)痰施贈(zèng)的溫進(jìn)判一掙步鑰審承計(jì)告程夠序狠可軌能耳主誤要址是羅實(shí)通質(zhì)哈性若程院序（6）踐如放僅延通師過鹿實(shí)歇質(zhì)多性兄程居序謊無努法罵應(yīng)說對(duì)尤重桃大賢錯(cuò)咬報(bào)翻風(fēng)云險(xiǎn)妙，漸注尚冊(cè)習(xí)會(huì)妄計(jì)偏師臘必黃須當(dāng)通完過逝實(shí)腸施枕控撞制槳測(cè)罪試萄，車才崇可去能務(wù)有太效含應(yīng)睡對(duì)汪評(píng)爸估兆出款的慕某桿一蝦認(rèn)揉定立的娛重花大欄錯(cuò)按報(bào)命風(fēng)衡險(xiǎn)該。（7）腫無歌論麥選山擇挽何悟種掌方爆案截，斯注異冊(cè)戰(zhàn)會(huì)讀計(jì)睛師參都際應(yīng)盾當(dāng)跨對(duì)秒所膨有咳重司大然的臺(tái)各認(rèn)類屠交鑼易總、炊賬望戶諸余籃額饒、銅列輝報(bào)撕設(shè)烤計(jì)淺和竊實(shí)攔施我實(shí)拆質(zhì)飽性中程竊序足。第投二弊節(jié)幸針牢對(duì)箭認(rèn)者定匪層答次沸重龍大壟錯(cuò)懼報(bào)宏風(fēng)繞險(xiǎn)尿的疫進(jìn)塵一贊步證審廈計(jì)宴程嫩序（升一環(huán)）深進(jìn)每一如步功審系計(jì)古程捏序憑性免質(zhì)彈的漂含做義目平的以卻測(cè)帽試能內(nèi)吊控氧為泄目顛的以擁發(fā)施現(xiàn)朱錯(cuò)鬧報(bào)歉為清目退的類卸型觀暢察鐵、累檢騾查補(bǔ)、涼詢扯問否、墳函粥證布、沫重望新炕計(jì)雙算告、必重粘新臭執(zhí)掃行牙、喉分爹析允程須序（娃二糕）煙進(jìn)赴一揚(yáng)步姑審勻計(jì)灣程喂序眨性繁質(zhì)增的斤選子擇注賤冊(cè)溫會(huì)鎮(zhèn)計(jì)輝師罵應(yīng)吳當(dāng)制根或據(jù)認(rèn)駁定下層蹲次昌重休大毯錯(cuò)汽報(bào)現(xiàn)風(fēng)嫌險(xiǎn)米的俊評(píng)虎估結(jié)谷果選艘擇持審拉計(jì)駛程電序木。二肉、蘿進(jìn)桶一灘步劉審游計(jì)早程紐奉序紅的籌性涼質(zhì)第予二時(shí)節(jié)弄針間對(duì)臭認(rèn)半定介層督次摸重螞大僚錯(cuò)廈報(bào)暈風(fēng)問險(xiǎn)寺的路進(jìn)劃一斷步斥審漢計(jì)外程閉序（勝一豆）鑰進(jìn)粘一氏步耀審蜂計(jì)釣程難序范時(shí)勇間恥的魂含讓義何錢時(shí)作實(shí)另施糕進(jìn)直一膨步淡審級(jí)計(jì)野程拆序?qū)徦接?jì)郵證強(qiáng)據(jù)草適牙用叛的棵期遼間新或賣時(shí)驕點(diǎn)二餅、兔進(jìn)格一責(zé)步寇審骨計(jì)警程吳序刷的逃時(shí)辣間第待二手節(jié)亦針攻對(duì)扔認(rèn)等定蔑層狂次停重紙大尤錯(cuò)鎖報(bào)期風(fēng)希險(xiǎn)冷的復(fù)進(jìn)辜一漏步均審律計(jì)什程瞎序（訂二完）喘進(jìn)樂一施步嫂審誘計(jì)廳程妙序煙時(shí)執(zhí)間漢的怨選妖擇◆注慢冊(cè)資會(huì)婆計(jì)撒師敵可沙以簡(jiǎn)在期嗓中或期組末實(shí)超施后控落制掀測(cè)駱試共或喇實(shí)山質(zhì)翁性訓(xùn)程杜序考計(jì)慮留控踏制促環(huán)增境考法慮溝能吐得考到邪相銹關(guān)由信趨息航的摩時(shí)姨間考發(fā)慮德錯(cuò)仇報(bào)阿風(fēng)舊險(xiǎn)礙的據(jù)性爭(zhēng)質(zhì)考僵慮道審襖計(jì)侵證炕據(jù)尾適針用癢的繡期獻(xiàn)間墳或蓬時(shí)矛點(diǎn)第疊二嘩節(jié)獨(dú)針剛對(duì)而認(rèn)貸定蛛層陶次匪重玻大撓錯(cuò)僚報(bào)胖風(fēng)容險(xiǎn)犬的貧進(jìn)小一雙步淡審碑計(jì)榜程指序（遮一斑）巷進(jìn)套一擾步遵審殘計(jì)譽(yù)程態(tài)序肆范奸圍寄的蕉含配義指喘實(shí)狐施億進(jìn)謝一趴步住審膛計(jì)啞程松序誓的赤數(shù)嫩量斥如濁：沸抽塘取惠的膨樣乓本耽量以、腐觀戒察塌次下數(shù)皮等謀。（嶺二膽）弱進(jìn)御一忙步安審散計(jì)談程菌序快范眨圍林的冷確鎖定重袖要銹性及水退平反恰向擋變易化評(píng)柜估桂的類重蔽大笛錯(cuò)篇報(bào)秧風(fēng)魔險(xiǎn)同基向負(fù)變紗化計(jì)炭劃填獲稼取飼的賺保拴證臉程開度同妨向塵變參化二很、折進(jìn)雷一套步咐審來計(jì)友程或序溉的銹范桃圍第還三校節(jié)腔控?fù)?dān)制易測(cè)翁試控售制普測(cè)民試灣的懲含顛義是暫測(cè)寄試義控適制勞運(yùn)捷行狠的享有橡效切性獲疑取蓋證雁據(jù)翼的隸方賽面噴：☆用在蒜不栽同冶時(shí)肅點(diǎn)脾如爆何叔運(yùn)焦行☆董是嘴否腹一栽貫朽執(zhí)泊行☆限由烈誰邀執(zhí)稿行☆杰以魂何鴉種什方確式驅(qū)運(yùn)煉行一旺、辰控禮制貸測(cè)燭試攤的抹涵籠義擇和冊(cè)要揀求第蛛三細(xì)節(jié)犯控懶制申測(cè)徹試控險(xiǎn)制猛測(cè)舍試統(tǒng)的懼要值求在將評(píng)沃估材認(rèn)邊定殲層趣次京重諷大記錯(cuò)辨報(bào)耐風(fēng)疑險(xiǎn)猛時(shí)半，駱預(yù)離期惜控萬制酸的半運(yùn)鞏行烏是筐有按效助時(shí)住，殿需飼要廣實(shí)思施域控獄制燒測(cè)億試僅死實(shí)矛施悼實(shí)沿質(zhì)莊性低程駐序爭(zhēng)不濤足徒以貞提溪供死認(rèn)樣定桂層暴次重充焰分湯、亦適或當(dāng)淹的藏審諷計(jì)門證畫據(jù)求時(shí)逆要購(gòu)實(shí)皮施急控買制盟測(cè)搬試第賓三竟節(jié)洲控昆制鈴測(cè)先試二懲、添控窄制咸測(cè)修試染的翻性緣瑞質(zhì)◆指旦控址制北測(cè)專試坑所桑使攪用券的鵝審璃計(jì)攪程舊序行的纖類竊型待及賣其鳳組株合證。◆控閉制易測(cè)逆試稈的酬程拐序夠，猾包御括拉：（1）辯詢木問駛；?。?）狡觀鍋察叼；宇（3）粥檢詠查鈴；唱（4）內(nèi)穿紫行引測(cè)困試獵；拍（5）壺重揀新五執(zhí)斷行擊?！舸_排定邪控蛾制蜓測(cè)嘆試炊的倚性挽質(zhì)爺時(shí)察的縫要必求藏：1．持考聲慮漲特宴定產(chǎn)控粥制注的湊性仙質(zhì)涉。2．怕考晴慮數(shù)測(cè)欺試際與霸認(rèn)茄定斃直翁接扇相千關(guān)去和掠間撐接侵相伯關(guān)烘的哄控略制奸。3．庸考克慮憑對(duì)謹(jǐn)于巴一叉項(xiàng)豪自掛動(dòng)娘化遵的雕應(yīng)分用廁控焰制疤。4榴.◆C惰P曲A可攤以父考刃慮橋針識(shí)對(duì)廊同來一屬交訂易址同脂時(shí)步實(shí)援施哨控脫制犁測(cè)俘試鑰和黨細(xì)夫節(jié)眼測(cè)連試膜，艙以徑實(shí)鋸現(xiàn)雙飼重弄目澤的。5隔.考牌慮貿(mào)實(shí)替施照實(shí)晨質(zhì)份性拴程調(diào)序顛的赴結(jié)掌果青對(duì)言控彎制可測(cè)客試持結(jié)叫果導(dǎo)的準(zhǔn)影鐮響控業(yè)制退測(cè)果試潔的岸目狠的湊是款評(píng)刮價(jià)宰控頭制集是奸否糕有弦效璃運(yùn)逐行愿；細(xì)扶節(jié)裳測(cè)肌試胡的迫目挎的老是哨發(fā)椒現(xiàn)年認(rèn)朽定跟層航次獎(jiǎng)的閑重忙大卵錯(cuò)館報(bào)室。第赴三拌節(jié)推控靜制序測(cè)匯試三牛、養(yǎng)控寸制顆測(cè)崖試垮的席時(shí)允間◆控顫制陰測(cè)眾試廢的悉時(shí)豆間移包若括壟兩禿層沫含蛇義豬：一片是游什萌么挑時(shí)挎間腰實(shí)楚施掏控嬸制膜測(cè)糖試策；二后是家測(cè)氧試駝所芹針購(gòu)對(duì)鑒的什控括制缺適囑用伍的千時(shí)錘點(diǎn)羽或壓期袋間腦。◆對(duì)淋期國(guó)中愿審權(quán)計(jì)蛇證犯據(jù)寶的怕考息慮：如過果工已來獲務(wù)取鍵有思關(guān)示控俘制攜在蝴期隱中味運(yùn)慎行帆有納效饑性從的瀉審底計(jì)給證年據(jù)釋，天并泊擬旦利附用死該左證速據(jù)季，敬注頸冊(cè)捎會(huì)圖計(jì)蒸師體應(yīng)塊當(dāng)隊(duì)實(shí)刪施龍下多列逼審占計(jì)蛙程壺序蜻：（1）蟲獲咱取替這怠些婚控士制酬在繁剩勾余財(cái)期痕間扛變躬化眼情號(hào)況妨的夠?qū)彄в?jì)貼證撞據(jù)墊；（2）況確放定華針惜對(duì)緣瑞剩趕余揀期雄間們還替需喬獲賀取藍(lán)的渴補(bǔ)夠充兵審印計(jì)聯(lián)證蓋據(jù)境。◆對(duì)霸以魄前唱審絡(luò)計(jì)使證數(shù)據(jù)王的澤考溫慮：在蜻以黎前撒審近計(jì)腿中量獲免取承的臺(tái)證橫據(jù)妙是繞可嚴(yán)以亭利呢用沒的忽，醒但齒要鬼確港定譯本生期楚是戀否腳發(fā)鑄生紋變?cè)缁贰Ｙ\如過果登發(fā)咱生泄變?cè)昊?，徑需束要漢測(cè)并試中控選制晃的曾有盜效禍性堅(jiān)。第凡三臣節(jié)述控嗎制糾測(cè)令試四連、捉控法制才測(cè)艱試莖的吳范型圍◆主蝴要毫是羨指女某睡項(xiàng)職控睡制帆活效動(dòng)掉的財(cái)測(cè)五試晉次量數(shù)◆確快定退控?cái)U(kuò)制強(qiáng)測(cè)斧試剖范亦圍堡的河考伶慮教因伐素執(zhí)鐵行射控澆制律的衫頻恩率在憤所純審裹期標(biāo)間斥擬任信清賴始控蠻制脂運(yùn)彈行秘有漫效狀性抖的栗時(shí)銀間喊長(zhǎng)癥度證嘴據(jù)緣瑞的察相舊關(guān)恐性場(chǎng)和驢可襖靠斯性測(cè)行試鞭其勺他禮控敲制未獲閑取色的釣審恭計(jì)貍證怎據(jù)在沫風(fēng)語險(xiǎn)逝評(píng)終估我時(shí)惹擬叨信撈賴叉控彼制響運(yùn)重行奧有宣效彩性霞的果程騙度控旁制扮的麥預(yù)惑期傅偏壟差對(duì)羽自街動(dòng)伏化鹿控運(yùn)制米的列測(cè)撫試散范商圍蓮的菜特貌別識(shí)考糟慮第幣四袋節(jié)呆實(shí)幫質(zhì)日性丙程耽序一霧、惑實(shí)館質(zhì)室性妙程貿(mào)序希的餡內(nèi)姿涵章和核要督求◆內(nèi)漆涵針姻對(duì)薯評(píng)少估汗的濾重疲大閃錯(cuò)范報(bào)詢風(fēng)羊險(xiǎn)看實(shí)怪施別的肯直冬接退用慰以慶發(fā)兄現(xiàn)耐認(rèn)粥定哪層誼次廁重乖大疲錯(cuò)玻報(bào)脫的件審夸計(jì)枝程勢(shì)序丙?！纛悤x別鐵：毀實(shí)椅質(zhì)杰性旬程輪序杜包汪括蠶對(duì)腐各時(shí)類評(píng)交京易較、遺賬兩戶掠余姥額堂、環(huán)列妥報(bào)糾的細(xì)裝節(jié)移測(cè)揭試以捷及實(shí)蠢質(zhì)現(xiàn)性屢分族析照程鍵序?！粢v求無菜論劉評(píng)鳴估儀出惰的簡(jiǎn)重好大嬌錯(cuò)閣報(bào)攜風(fēng)粉險(xiǎn)匹處王于悔何般種夫水床平桐，挨注雖冊(cè)頃會(huì)新計(jì)盜師必拾須實(shí)滿施永實(shí)行質(zhì)駐性慣程菜序善。如弓果趨認(rèn)懇為啊評(píng)坑估稻的賴認(rèn)懂定檔層帳次叢重廳大狡錯(cuò)垮報(bào)識(shí)風(fēng)斷險(xiǎn)供是特眨別簡(jiǎn)風(fēng)假險(xiǎn)，麻注息冊(cè)腹會(huì)星計(jì)陜師圾應(yīng)展當(dāng)守專卷門節(jié)針滿對(duì)葡該渠風(fēng)圍險(xiǎn)復(fù)實(shí)伙施拜實(shí)友質(zhì)亡性字程饒序賴。第葵四波節(jié)筐實(shí)社質(zhì)物性采程碰序二疾、鳴實(shí)揚(yáng)質(zhì)姓性慰程距序寄的顯性續(xù)質(zhì)◆指飽實(shí)山質(zhì)動(dòng)性始程藍(lán)序耕的釣類餅型悄及壁其遍組哥合秘，纏包訓(xùn)括細(xì)禍節(jié)枯測(cè)錢試和實(shí)類質(zhì)減性覆分泡析泉程喝序。◆實(shí)缺質(zhì)稅性染程姓序肚的升設(shè)輸計(jì)細(xì)程節(jié)烈測(cè)糖試會(huì)的孫使技用設(shè)盯計(jì)談分陣析目程襯序亦應(yīng)醫(yī)考堡慮待的吧因凈素第吃四柄節(jié)宅實(shí)督質(zhì)按性旺程辣序三平、漠實(shí)舍質(zhì)控性同程脫序鑄的倘時(shí)間間◆六一西般不討宜在吐期資中癢實(shí)海施窮實(shí)泡質(zhì)泥性騰程爆序鋸?！羧鐝B果垃在轎期條中醫(yī)實(shí)紙施咸了尋實(shí)發(fā)質(zhì)旅性偷程螞序辱，炊注芳冊(cè)責(zé)會(huì)免計(jì)難師各應(yīng)捧當(dāng)?shù)厌槹蓪?duì)項(xiàng)剩找余岔期虧間執(zhí)實(shí)嚷施剝進(jìn)長(zhǎng)一抄步驅(qū)的實(shí)醬質(zhì)嗽性舟程英序，拜或工將實(shí)個(gè)質(zhì)立性遼程經(jīng)序娃和急控勁制禿測(cè)孤試特結(jié)待合稍使筆用，崗以情將揮期摔中撲測(cè)抖試絲式得召出創(chuàng)的統(tǒng)結(jié)儉論蕉合幟理嫩延設(shè)伸鄙至秀期殲?zāi)??！糇计鍛]芬期長(zhǎng)中聾審獨(dú)計(jì)蓄證在據(jù)若融擬肆將辜期排中賽測(cè)盲試虹得釘出罵的悉結(jié)律論補(bǔ)延些伸頓至剪期歡末氣，模應(yīng)禍考節(jié)慮飼針遼對(duì)唯剩羨余浮期貸間哭僅竹實(shí)賴施店實(shí)遍質(zhì)靈性掏程陳序領(lǐng)是涌否申足革夠融。◆扯考靠慮槐以獎(jiǎng)前臣的錄審逆計(jì)賭證務(wù)據(jù)—在上以載前翻審爺計(jì)衫中賢實(shí)退施襖實(shí)斥質(zhì)據(jù)性怎程醬序托獲姜取事的百審烤計(jì)握證爆據(jù)股，飼通以常貍對(duì)兩本凱期垂只劃有凝很落弱鉗的五證膜據(jù)捧效且力鴨或識(shí)沒稀有靜證同據(jù)殼效庫(kù)力扎，銀不階足沫以似應(yīng)仇對(duì)光本敬期押的崇重插大站錯(cuò)凡報(bào)夢(mèng)風(fēng)撕險(xiǎn)熄?！怀糜芯肀境銎谟浊樘蠜r蹈沒嗚有抬重葛