風(fēng)險(xiǎn)應(yīng)對(duì)培訓(xùn)課件

第七章風(fēng)險(xiǎn)應(yīng)對(duì)武漢科技大學(xué)管理學(xué)院財(cái)務(wù)會(huì)計(jì)系周莉風(fēng)險(xiǎn)評(píng)估與應(yīng)對(duì)的基本框架第七章風(fēng)險(xiǎn)應(yīng)對(duì)（2）（3）（1）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)程序設(shè)計(jì)和實(shí)施實(shí)質(zhì)性程序的性質(zhì)、時(shí)間安排和范圍。在識(shí)別和評(píng)估被審計(jì)單位重大錯(cuò)報(bào)風(fēng)險(xiǎn)的基礎(chǔ)上，審計(jì)師應(yīng)當(dāng)運(yùn)用職業(yè)判斷，針對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)確定應(yīng)對(duì)措施，以將審計(jì)風(fēng)險(xiǎn)降至可接受的低水平。第杰七董章惠風(fēng)常險(xiǎn)泥應(yīng)院對(duì)控個(gè)制棕測(cè)沉試7.她2風(fēng)逆險(xiǎn)壓評(píng)仰估苦的鐮含儉義酬與晶程嚴(yán)序風(fēng)財(cái)險(xiǎn)那評(píng)嫂估棍的精含遷義梯與爛程嫁序?qū)嵪|(zhì)絞性附程粘序7.陣1風(fēng)遙險(xiǎn)午應(yīng)摩對(duì)峰概唉述7.檔3應(yīng)蜓對(duì)取舞輝弊旗導(dǎo)丘致尼的愉重伸大攜錯(cuò)賠報(bào)閃風(fēng)逆險(xiǎn)7.靈4第費(fèi)一間節(jié)憐風(fēng)愈險(xiǎn)院應(yīng)塞對(duì)堆概象述財(cái)靜務(wù)客報(bào)戶表毛層覺次憶重級(jí)大芝錯(cuò)五報(bào)獅風(fēng)悅險(xiǎn)攪與劍總受體屑應(yīng)俯對(duì)鄭措揀施針窗對(duì)戲認(rèn)壞定噸層棗次醒重控大酸錯(cuò)饞報(bào)漿風(fēng)息險(xiǎn)桶的辟進(jìn)斥一綿步灰審碰計(jì)氣程龍序注晃冊(cè)點(diǎn)會(huì)關(guān)計(jì)絡(luò)師喜應(yīng)享當(dāng)彩針條對(duì)繁評(píng)古估嘗的瘦財(cái)非務(wù)役報(bào)暈表孩層夏次驕重喉大宣錯(cuò)已報(bào)穗風(fēng)宇險(xiǎn)限確葬定完總印體頭應(yīng)勞對(duì)嬸措夜施您：123445向迫項(xiàng)司目廟組睡強(qiáng)球調(diào)忙保躬持愈職命業(yè)裙懷藝疑估的扮必很要帝性指捎派份更破有遭經(jīng)葡驗(yàn)夫或薯具柳有男特趨殊蝕技賓能益的竭審元計(jì)紹人吹員忌，焦或霞利謝用救專逮家振的禽工載作提阻供向更桂多身的伶督福導(dǎo)在半選帽擇布擬暫實(shí)緒施才的凝進(jìn)鞠一若步撫審發(fā)計(jì)集程袋序租時(shí)壩融宵入滑更退多糟的敏不然可庫(kù)預(yù)懷見眉的挺因克素對(duì)黃擬頑實(shí)株施趟審撕計(jì)屋程仿序潑的搏性肉質(zhì)購(gòu)、鳳時(shí)嘆間棕安痕排揀和診范徐圍螺作堆出劫總牛體艙修嗽改一宵、煎財(cái)敏務(wù)盾報(bào)辦表中層及次仿重里大嘆錯(cuò)信報(bào)扁風(fēng)扶險(xiǎn)演與別總部體只應(yīng)尾對(duì)亦措座施一禿、辛財(cái)眉務(wù)榜報(bào)刃表稻層陽(yáng)次久重礦大醬錯(cuò)娘報(bào)自風(fēng)腫險(xiǎn)丙與哪總額體勺應(yīng)踢對(duì)艙措報(bào)施強(qiáng)必調(diào)態(tài)保端持簽職奇業(yè)礙懷照疑分朋派土勝匙任躺的柏審旬計(jì)拉師紛或園利仗用亮專瞇家繡的蔥工霞作考艱慮釘被拼審前計(jì)偵單細(xì)位秋采站用盲的筋會(huì)漠計(jì)漏政島策提庸供版更飲多殖的吐督革導(dǎo)實(shí)聯(lián)施過(guò)未柔被厚預(yù)部期矩的睛審兆計(jì)犁程莫序修認(rèn)訂智審山計(jì)籃計(jì)獻(xiàn)劃強(qiáng)分調(diào)消保躁持差職勁業(yè)懇懷堵疑職偏業(yè)鐘懷筆疑鑄：光是芝指嶄審昌計(jì)曾師釘以幼質(zhì)駝疑稱的隊(duì)思沒維襲方勁式闖和途謹(jǐn)棗慎晴的輸態(tài)仇度字實(shí)營(yíng)施樓審悄計(jì)淋工李作詢，寺包蜂括父對(duì)辦可凍能毛導(dǎo)蘿致賴錯(cuò)惱報(bào)戒的訪跡匪象艦保遠(yuǎn)持涂警稼覺沈，暈審咳慎軟評(píng)薦價(jià)臟所處獲宴取跑證編據(jù)拼的姐有加效床性戰(zhàn)，毅并地對(duì)學(xué)相夸互還矛昏盾架的植證吼據(jù)勺、赴引旁起該對(duì)歲文蘆件困記湖錄濟(jì)或館其挨他巴信住息矮的額可缸靠棋性貪產(chǎn)作生降懷破疑役的宿證住據(jù)率保劫持墊警擾覺滅。增汪加燦審造計(jì)駐程猴序蜻不醬可聲預(yù)川見棍性兼的燈方擾法對(duì)欠某誘些件以桐前擺未給測(cè)脫試餓的奴低欄于冬設(shè)據(jù)定霉的鐵重戴要施性身水堪平值或提風(fēng)挑險(xiǎn)午較制小挨的矛賬效戶礦余荒額強(qiáng)和劇認(rèn)標(biāo)定傾實(shí)蟲施青實(shí)盼質(zhì)本性顯程蒸序濃；調(diào)強(qiáng)整搜實(shí)欄施鼠審腰計(jì)享程拆序指的族時(shí)居間梯，植使庫(kù)其品超職出鋒被睛審夏計(jì)草單防位蹲的客預(yù)勁期發(fā)；采妻取沃不厭同習(xí)的宜審健計(jì)芒抽富樣目方鎖法戰(zhàn)，棋使傍當(dāng)有年謠抽紹取拴的快測(cè)峽試逆樣香本璃與鏈以拋前綿有燦所兩不御同僵；選定取跌不寧同河的胡地量點(diǎn)頓實(shí)準(zhǔn)施疫審棕計(jì)傲程早序豪，響或葬預(yù)盟先蔥不拐告啊知嫩被值審細(xì)計(jì)煎單伴位臺(tái)所廊選帖定俊的速測(cè)樂試補(bǔ)地其點(diǎn)清。審界計(jì)鏡程吩序眠的妻不憐可崖預(yù)觸見件性耀示棒例龜表二僅、診針久對(duì)浩認(rèn)里定凳層努次船重她大微錯(cuò)駕報(bào)患風(fēng)坑險(xiǎn)分的臘進(jìn)菜一購(gòu)步屯審餅計(jì)生程說(shuō)序進(jìn)乖一桂步檔審消計(jì)婦程墻序未的絡(luò)內(nèi)傅涵潮和停要載求進(jìn)序一夜步抽審灑計(jì)視程發(fā)序研的苗性突質(zhì)進(jìn)脫一悠步聚審轟計(jì)抽程光序這的哀時(shí)癢間撫安功排進(jìn)檔一鴿步故審毫計(jì)敵程爹序柴的私范配圍（理一作）糾進(jìn)架一主步毒審追計(jì)炭程川序兆的內(nèi)卵涵和仿要勉求控呈制文測(cè)牛試進(jìn)辟一久步撕審日計(jì)妻程吐序?qū)嵖瀑|(zhì)肅性鋤程始序進(jìn)一步審計(jì)程序是指審計(jì)師針對(duì)評(píng)估的各類交易、賬戶余額、列報(bào)與披露認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)實(shí)施的審計(jì)程序定柿義（忽一勇）矮進(jìn)重一竊步圓審學(xué)計(jì)配程邁序賊的動(dòng)內(nèi)跪涵叮和要攪求注折冊(cè)姐會(huì)刺計(jì)汪師艘設(shè)沉計(jì)勵(lì)和造實(shí)碰施住的彼進(jìn)加一擁步屯審予計(jì)丑程修序輔的騙性劣質(zhì)處、抗時(shí)瞇間奮和殊范慰圍全，唱應(yīng)貨當(dāng)菠與斗評(píng)秤估沉的酷認(rèn)團(tuán)定左層鑰次圈重跨大輕錯(cuò)牛報(bào)錯(cuò)風(fēng)勾險(xiǎn)效具底備負(fù)明廚確避的赤對(duì)籌應(yīng)羨關(guān)獄系敵。趙在調(diào)設(shè)壤計(jì)偏進(jìn)耀一蘿步蹲審擴(kuò)計(jì)首程辰序色時(shí)違，塔注禽冊(cè)炊會(huì)稠計(jì)贏師起應(yīng)棵當(dāng)脾考肢慮讓以折下爺因撲素播：風(fēng)夠險(xiǎn)階的已重搬要繩性重欲大礙錯(cuò)查報(bào)輛發(fā)耕生偏的掀可熄能洲性涉座及曬的免各輸類誦交倍易扯、毯賬伍戶條余便額蕩、灰列葉報(bào)衰與踢披梳露炕的菊特?fù)险鞅患m審住計(jì)臨單抄位撓采坦用典的陪特筐定火控柱制均的碰性伐質(zhì)注框冊(cè)曠會(huì)查計(jì)黃師讀擬故依軍賴橋內(nèi)遮部濕控傅制役的密有詠效溫性注連冊(cè)役會(huì)欺計(jì)鉆師粱應(yīng)憤當(dāng)待根夠據(jù)氣對(duì)命認(rèn)徐定偽層伸次召重寒大及錯(cuò)纏報(bào)憲風(fēng)賞險(xiǎn)閃的星評(píng)氣估賢結(jié)喉果炭，候恰收當(dāng)讀選池用助實(shí)紛質(zhì)歲性佛方綠案忙或穿綜直合撲性踐方脾案失。無(wú)固論寨選獎(jiǎng)用關(guān)何聽種歌方桂案肥，捷實(shí)魚質(zhì)厚性桐程歪序置都購(gòu)是盯必劣需芳的團(tuán)。（淡二諒）失進(jìn)糧一暑步厚審拾計(jì)敵程牙序之的韻性勞質(zhì)進(jìn)卸一創(chuàng)步用審燙計(jì)宮程由序陜的促目孔的進(jìn)澤一衡步立審讀計(jì)腹程蟻序往包裝括焰控彩制霜測(cè)常試細(xì)和肉實(shí)曲質(zhì)痕性肝程捏序堵，喇兩及者鎮(zhèn)的運(yùn)目料的瓶不饞一雅樣昏。實(shí)炎施匙控堆制夾測(cè)徐試聯(lián)的競(jìng)目都的猴是值確朋定輔內(nèi)桑部趁控胸制篇運(yùn)規(guī)行厲的蔽有擊效吩性講；實(shí)惑施逐實(shí)抄質(zhì)革性低程哲序睬的飯目牛的涼是悔發(fā)妹現(xiàn)禍認(rèn)啟定蹈層良次揀的葵重鏡大往錯(cuò)援報(bào)逼。進(jìn)室一妨步露審泊計(jì)破程者序期的續(xù)類攻型檢忌查暢記姥錄弦或當(dāng)文狡件檢糖查棉有抓形販資俯產(chǎn)觀磚察詢朽問(wèn)函情證重紋新校計(jì)樸算重弓新遷執(zhí)灣行分犧析乞程臺(tái)序（漫三窗）勇進(jìn)真一座步度審緒計(jì)候程炎序速的幻玉時(shí)棗間枯安磁排進(jìn)霜一射步炮審絮計(jì)肥程崇序量的落時(shí)粒間君安側(cè)排糕的枯含俱義是瘋指癥審由計(jì)因師雷何周時(shí)僻實(shí)鋼施開進(jìn)既一局步鞠審茄計(jì)匠程伴序夫，此或據(jù)審洽計(jì)串證齡據(jù)仙適插用蘆的娃期宵間淚或喇時(shí)倡點(diǎn)殺。審戒計(jì)暴師朋可燭以是在滋期輔中叔或匙期父末社實(shí)睬施馳控繞制簽測(cè)適試哭或財(cái)實(shí)趟質(zhì)吐性蠟程安序找。確叉定淹進(jìn)蒼一傍步兔審顧計(jì)放程砍序士的覆時(shí)種間贊安植排炸應(yīng)司考買慮諒的鋪因買素控申制齡環(huán)華境何演時(shí)允能奧得好到就相孝關(guān)哀信業(yè)息錯(cuò)趟報(bào)娃風(fēng)天險(xiǎn)蘿的梳性確質(zhì)審肆計(jì)逼證過(guò)據(jù)蛋適驢用字的葬期炊間艦或耽時(shí)擾點(diǎn)（紐奉四援）貓進(jìn)句一替步腿審裹計(jì)肢程晌序設(shè)的暫范侮圍進(jìn)否一煤步蕉審哈計(jì)棕程煤序哨的蕩范辦圍會(huì)的逗含去義是炸指獻(xiàn)實(shí)警施攔進(jìn)誓一槐步折審背計(jì)墨程疫序罷的踢數(shù)直量慈，殖包俗括墓抽稍取愛的糞樣鐘本領(lǐng)量啞，昂對(duì)銜某豈項(xiàng)揀控侄制舊活菌動(dòng)恢的歲觀畜察掠次她數(shù)哥等暖。確勻定殖進(jìn)痛一蛋步澆審雄計(jì)盲程奸序殲的股范的圍祖應(yīng)忠考扒慮衛(wèi)的近因響素確貼定譯的燥重刪要德性姑水僻平評(píng)渠估網(wǎng)的盒重恢大奶錯(cuò)椅報(bào)慶風(fēng)皇險(xiǎn)計(jì)帖劃賞獲麻取鼻的身保糊證牧程聽度進(jìn)討一慨步粒審真計(jì)精程箏序分的互范奧圍慚的糟確拾定捏不紙恰給當(dāng)燒的詞情約形審暖計(jì)偏師燥使門用壁恰釀當(dāng)疏的居抽梁樣牧方雙法貸通值常呆可油以安得餃出潮有押效撓結(jié)麗論誦。如請(qǐng)果膜存撥在為下溉列荷情墨形宏，圍審求計(jì)痕師暮依叨據(jù)每樣涌本董得黨出險(xiǎn)的警結(jié)遙論鹿可籃能溪與鄭對(duì)而總心體蛛實(shí)子施麥同沸樣播的蕩審技計(jì)芽程恐序巨得邪出謎的跑結(jié)演論吉不災(zāi)同投，立出憐現(xiàn)候不亡可迫接虎受瓶的斃風(fēng)基險(xiǎn)栽：從昆總序體姜中開選犬擇刻的屬樣濤本雁量愛過(guò)細(xì)小選角擇參的棄抽銷樣廉方掉法敗對(duì)硬實(shí)減現(xiàn)世特鬼定辟目?jī)?cè)標(biāo)損不淡適纖當(dāng)未奸對(duì)地發(fā)濁現(xiàn)備的懲例屢外壁事責(zé)項(xiàng)考進(jìn)梁行忌恰努當(dāng)泡的洽追宇查第香二戴節(jié)瓶控桃制冶測(cè)伴試控喚制振測(cè)同試侍的址含專義迷與賴適香用蒼性控鼻制突測(cè)嗚試?yán)训膿粜陨蒂|(zhì)控秧制爆測(cè)棚試動(dòng)的央時(shí)理間控溝制國(guó)測(cè)才試恩的穴范處圍一哲、骨控腎制頓測(cè)般試近的含磨義與密適窩用串性控港制癥測(cè)舊試叼是錯(cuò)指回用氣于侮評(píng)糟價(jià)謹(jǐn)內(nèi)捧部釀控才制爹在獻(xiàn)防勞止翁或下發(fā)亮現(xiàn)割并植糾女正裳認(rèn)愈定倚層舅次熔重提大數(shù)錯(cuò)稱報(bào)揪方匠面勝的皇運(yùn)情行裂有位效禁性蚊的接審第計(jì)態(tài)程何序求。在錫測(cè)饑試炎控寬制蠻運(yùn)厘行他有促效拐性殘時(shí)妙，從注估冊(cè)隊(duì)會(huì)區(qū)計(jì)男師愿應(yīng)毒當(dāng)積從窄下創(chuàng)列強(qiáng)方蘇面墾獲平取桶關(guān)縮慧于嚼控腰制和是敞否昆有娛效梳運(yùn)跳行辱的津?qū)彸碛?jì)豬證夾據(jù)哀：控掩制即在眠所俯審刷計(jì)抬期低間趨的混相賺關(guān)蹈時(shí)萄點(diǎn)敵是托如政何殃運(yùn)服行唐的或?？芈乒适切莘裱ǖ么娇靡皇柏灢?zhí)球行看?？亓葡褂山拐l(shuí)撲或鏈以罷何峰種解方國(guó)式麗執(zhí)浩行糧。一挨、棵控洗制跌測(cè)奶試眨的含緣瑞義與適匆用植性當(dāng)思存躲在纖下笛列捎情膠形穴之詞一僚時(shí)您，蒙注勿冊(cè)鹽會(huì)儲(chǔ)計(jì)崖師瞧應(yīng)烈當(dāng)龍實(shí)民施屆控淹制猜測(cè)回試陳：在漠評(píng)吉估礎(chǔ)認(rèn)拍定蠟層壘次滲重持大垂錯(cuò)黃報(bào)識(shí)風(fēng)覺險(xiǎn)逆時(shí)旅，頭預(yù)圓期彼控堤制池的絕運(yùn)失行伶是轟有軋效翁的擇；僅襪實(shí)酒施章實(shí)蒜質(zhì)緩性久程叫序戲并館不夠能摩夠仇提池供吐充厚分檔、棍適砍當(dāng)貼的士審蠅計(jì)仙證新?lián)?dāng)。二較、植控鳳制扇測(cè)訴試廢的夸性佳質(zhì)控柴制淘測(cè)犧試妖的彎性洲質(zhì)饞是慶指扮控轟制酸測(cè)唱試覽所趣使缸用臣的紫審飲計(jì)鋤程悉序海的常類寶型群及賢其塌組滋合核。決貸定虧控穴制串測(cè)憤試峰性腳質(zhì)客的幫主集要撓因細(xì)素刑之渠一詠是薄計(jì)廳劃內(nèi)從六控叼制般測(cè)睛試印中做獲鋪取拐的奧保發(fā)證右水陪平扇?？赝嶂频譁y(cè)蹤蝶試雹實(shí)街施禍的君審獄計(jì)奇程討序蓄的親類念型士通欄常怕包薯括冰詢斤問(wèn)禾、飽觀地察盡、駁檢曉查林和明重畜新怒執(zhí)召行開。三減、聽控爭(zhēng)制蟻測(cè)亮試支的葡時(shí)肢間食安噸排對(duì)踐期她中薄獲鞏取呆的料審揭計(jì)禁證喘據(jù)沙的環(huán)考非慮如擋果晚注兇冊(cè)艦會(huì)蠻計(jì)龍師失已極獲澡取吐有注關(guān)耕控瀉制待在買期陰中袖運(yùn)針行辛有和效員性銹的帶審與計(jì)允證忍據(jù)尸，錯(cuò)仍箱然優(yōu)需棄要職考偉慮滿如舒何隊(duì)能防夠次將暗控?fù)浦撇涝诰幤谶w中形運(yùn)惑行肯有泊效彩性耕的乘審什計(jì)龜證揀據(jù)確合觀理餓延何伸幣至班期閥末以。對(duì)幸以源前剛獲超取工的里審煌計(jì)粘證撈據(jù)動(dòng)的越考派慮如繁果浴內(nèi)孕部娛控失制射中炮的穗各劉要?jiǎng)澦乩葘?duì)晉于勉被榜審棄計(jì)勇單狠位糾是補(bǔ)相鴉對(duì)細(xì)穩(wěn)先定雪的瀉，駛注霧冊(cè)聚會(huì)掘計(jì)釋師顛在愈本吩期物審蕩計(jì)謹(jǐn)時(shí)勇可陵以涌適屑當(dāng)議考扶慮茄利鋼用鈔以敢前邁審忽計(jì)爺獲飯取疫的估有絡(luò)關(guān)撿控遮制澇運(yùn)渡行醋有眼效曠性扮的距審寒計(jì)行證馳據(jù)員。注玩冊(cè)址會(huì)汽計(jì)屠師串應(yīng)塑當(dāng)概考摔慮厚擬償信項(xiàng)賴寨的雞以輝前者審欄計(jì)曲中且測(cè)扯試線的償控躺制再在晃本棕期健是逼否續(xù)發(fā)屑生橋變唇化使。絕注農(nóng)冊(cè)慶會(huì)懸計(jì)首師扎應(yīng)勺當(dāng)乏通每過(guò)土實(shí)邀施肚詢肯問(wèn)撞并艙結(jié)夏合浸觀顆察把或本檢爬查玻程鞋序非，叼獲掏取劈燕這途些遼控漢制里是遣否再已甘經(jīng)所發(fā)矛生借變透化疑的執(zhí)審本計(jì)殺證名據(jù)敏。四青、辯控助制迎測(cè)畏試很的輕范槐圍控雞制守測(cè)頸試飄的肆范長(zhǎng)圍己主搞要花是運(yùn)指喝某射項(xiàng)康控臂制痰活賽動(dòng)心的造測(cè)范試抖次澆數(shù)拘。在瓶確仿定戴控粒制謠測(cè)不試叼的慶范驕圍病時(shí)雨，就除切考困慮喬對(duì)舒控耽制勵(lì)的團(tuán)信拆賴?yán)^程張度海外憂，振注陜冊(cè)份會(huì)疼計(jì)爛師謀還思可雅能丑考腹慮貓以詳下州因撿素蓬：在認(rèn)擬萄信朋賴墻期拜間炕，赴被開審續(xù)計(jì)痛單怒位電執(zhí)吐行應(yīng)控頂制萬(wàn)的吳頻鑒率寺。在時(shí)所閱審席計(jì)隸期吸間彎，裙注喬冊(cè)企會(huì)夢(mèng)計(jì)懶師箏擬魚信情賴藏控最制凝運(yùn)媽行貪有解效掛性統(tǒng)的愚時(shí)暖間話長(zhǎng)得度庭?？仞I制右的膝預(yù)戶期獸偏杰差壯。通弓過(guò)抵測(cè)腦試痕與化認(rèn)裝定固相孔關(guān)宵的萄其絮他聚控描制闖獲櫻取叉的將審握計(jì)否證謀據(jù)柄的庫(kù)范鼠圍百。擬俘獲左取飾的賞有替關(guān)斃認(rèn)蘋定沒層年次拴控予制杜運(yùn)墳行殿有摧效資性攤的復(fù)審晴計(jì)走證匹據(jù)匆的艷相違關(guān)鉤性夸和瘋可充靠辣性算。第金三慈節(jié)條實(shí)籍質(zhì)猜性思程相序?qū)嵾@質(zhì)榆性辮程格序護(hù)的宵內(nèi)棄涵趟和改要擁求實(shí)拌質(zhì)支性四程昆序臥的翻性夸質(zhì)粗和觸范麗圍實(shí)欣質(zhì)贈(zèng)性茫程引序漫的默時(shí)譯間燙安律排一申、可實(shí)鼻質(zhì)邪性隙程億序輪的亮內(nèi)傭涵包和趕要慢求實(shí)君質(zhì)均性哥程撿序藥的景內(nèi)援涵審梯計(jì)貴師性應(yīng)熟當(dāng)氏針鵝對(duì)徹評(píng)暢估響的侮重計(jì)大曬錯(cuò)孔報(bào)復(fù)風(fēng)小險(xiǎn)再設(shè)膜計(jì)培和竄實(shí)攤施欺實(shí)闊質(zhì)欠性安程彎序術(shù)，續(xù)以躍發(fā)襯現(xiàn)貿(mào)認(rèn)祖定孔層加次和的遙重包大僅錯(cuò)曾報(bào)鴿。實(shí)椒質(zhì)診性藝程展序集包命括淘對(duì)養(yǎng)各答類任交叢易橡、賤賬間戶蟲余絹額皺、刪列葉報(bào)嗓和第披富露府的市細(xì)沙節(jié)亭測(cè)野試獸以捕及服實(shí)鑼質(zhì)槳性吹分鍬析堂程京序荷。實(shí)款施緣瑞實(shí)處質(zhì)欣性孟程捏序嬸的種要浸求無(wú)援論木評(píng)俗估災(zāi)的久重終大具錯(cuò)安報(bào)恐風(fēng)妄險(xiǎn)田結(jié)辛果繁如儲(chǔ)何伸，挺審既計(jì)毛師拖都南應(yīng)充當(dāng)籮針席對(duì)運(yùn)所鉛有臟重呼大縱的勸各銀類表交響易近、字賬蹈戶臨余伏額怠、踢列乘報(bào)蒜和哭披袍露書實(shí)列施進(jìn)實(shí)娛質(zhì)巧性央程近序翅。審等計(jì)拋師閑實(shí)承施葬的傲實(shí)茄質(zhì)望性識(shí)程梢序樹應(yīng)篩當(dāng)黃包唱括誕下扛列追與雜財(cái)朝務(wù)穴報(bào)柿表徑編津制找完號(hào)成末階遮段傅相逆關(guān)謹(jǐn)?shù)臍鈱徠从?jì)呢程絨序妥：將開財(cái)?shù)蹌?wù)虜報(bào)每表勿與獸其刺所臺(tái)依惰據(jù)經(jīng)的焰會(huì)毅計(jì)聞?dòng)浬凿浗裣嗝说鶎?duì)摸；檢喂查萬(wàn)財(cái)渾務(wù)制報(bào)課表松編室制糊過(guò)餃程騎中寶作出出拒的耍重匆大算會(huì)為計(jì)匪分辛錄輔和跳其壁他鮮會(huì)拜計(jì)編調(diào)橋整稈。如烘果譜認(rèn)陜?yōu)槊ぴu(píng)域估昨的吸認(rèn)烘定百層探次丑重獅大像錯(cuò)急報(bào)頭風(fēng)晉險(xiǎn)搭是近特都別健風(fēng)早險(xiǎn)晌，鉤審浴計(jì)笨師晶應(yīng)危當(dāng)歇專李門淚針噴對(duì)每該棗風(fēng)錘險(xiǎn)舒實(shí)籌施炭實(shí)培質(zhì)疲性者程需序布。如謊果女針煙對(duì)浸特沿別宿風(fēng)蟻險(xiǎn)押僅滋實(shí)值施宿實(shí)季質(zhì)課性陽(yáng)程貞序炮，腥審莫計(jì)租師廟應(yīng)標(biāo)當(dāng)疑使城用牧細(xì)遞節(jié)甘測(cè)聚試漂，隊(duì)或失將摔細(xì)惠節(jié)膚測(cè)歸試零和還實(shí)鳳質(zhì)寶性雙分儀析塑程靜序矛結(jié)吵合年使廢用燥。二奧、穴實(shí)除質(zhì)預(yù)性訴程街序萬(wàn)的性末質(zhì)和畢范廉圍細(xì)郵節(jié)美測(cè)片試實(shí)多質(zhì)耽性變程咳序?qū)嵅熨|(zhì)幸性分付析裙程軟序?qū)徲?jì)師應(yīng)當(dāng)根據(jù)各類交易、賬戶余額、列報(bào)與披露的性質(zhì)選擇實(shí)質(zhì)性程序的類型。（添一輸）姜細(xì)司節(jié)故測(cè)咬試細(xì)耗節(jié)郵測(cè)獎(jiǎng)試永是奏對(duì)舟各葛類能交司易耳、禍賬姐戶齒余懇額盼和羽披攀露壺的遲具豎體壁細(xì)逆節(jié)竊進(jìn)逝行形測(cè)監(jiān)試霉，愛目虎的鞠在析于鏟直遙接覽識(shí)充別艙財(cái)勺務(wù)士報(bào)馬表?yè)?dān)認(rèn)愉定池是崇否陵存齊在江錯(cuò)切報(bào)盲。撲細(xì)務(wù)節(jié)格測(cè)盾試啞被決用壞于牛獲堂取慢與溜某渡些拒認(rèn)年定招相場(chǎng)關(guān)殖的爪審洲計(jì)錯(cuò)證選據(jù)屢，設(shè)如警存綁在懶或胳發(fā)遇生答、零準(zhǔn)廢確夫性頑、勇計(jì)絞價(jià)針等券。細(xì)滑節(jié)晃測(cè)繼試牽的孤方富向在助針吳對(duì)啦存辦在甚或鼓發(fā)雙生蕉認(rèn)搬定序設(shè)仰計(jì)慚細(xì)灰節(jié)欄測(cè)并試飛時(shí)寧，軍審趨計(jì)坡師胳應(yīng)惠當(dāng)果選躺擇篇包境含陽(yáng)在血財(cái)蛙務(wù)悼報(bào)榜表加金油額竿中顧的呼項(xiàng)顛目沾，贊并瞧獲仙取怕相馳關(guān)燭審腫計(jì)師證瞎據(jù)礎(chǔ)（爸相外當(dāng)扮于縮慧“椒逆今查改”)；在分針醉對(duì)罰完衫整縣性不認(rèn)剖定蜂設(shè)卻計(jì)涉細(xì)已節(jié)盯測(cè)招試姨時(shí)奶，坐審沈計(jì)撲師氣應(yīng)賴當(dāng)飯選占擇牌有迷證數(shù)據(jù)筆表答明雹應(yīng)露包弄含否在有財(cái)?shù)緞?wù)既報(bào)繩表西金周額搭中顆的串項(xiàng)瘦目壯，腹并敞調(diào)柔查則這劑些駕項(xiàng)析目咸是扒否慚確些實(shí)群包充括額在成內(nèi)蹤蝶（親相爹當(dāng)壞于揪“嗓順鄉(xiāng)豐查定”鋸）序。（沈二巾）錯(cuò)實(shí)趙質(zhì)冒性鼠分赤析算程題序?qū)崊栙|(zhì)計(jì)性乳分汪析風(fēng)程錫序因從老技鐮術(shù)禮特山征蛙上囑講恢仍慨然絮是擔(dān)分收析斜程杜序昏，發(fā)主答要舒是拉通吉過(guò)怪研零究夕數(shù)洪據(jù)定間液關(guān)熱系申評(píng)蟲價(jià)睡信捐息蛇，卷只基是俗將白該羞技傭術(shù)臣方嘗法喝用龜作季實(shí)參質(zhì)延性龜程慰序被，詳即踏用步以驕識(shí)稻別貌各臨類床交遼易砌、蘿賬伶戶劫余蜂額店和毅披狀露鈴及最相水關(guān)餡認(rèn)尿定覽是賀否營(yíng)存填在擔(dān)錯(cuò)蟲報(bào)泉。桂實(shí)版質(zhì)吊性欺分縫析寬程忙序戀通義常滲更盼適抖用扭于辨在羊一載段碌時(shí)男間顆內(nèi)暗存炒在先可費(fèi)預(yù)昨期辣關(guān)竭系老的拜大堆量酬交議易積。設(shè)識(shí)計(jì)餃實(shí)偵質(zhì)稅性桶分失析誰(shuí)程赴序頃時(shí)趨考害慮滑的瘋因州素喘：對(duì)竟特勤定女認(rèn)局定確使思用跡實(shí)沫質(zhì)特性師分叛析特程劍序嬸的蛇適救當(dāng)名性敏；對(duì)撕已體記漿錄丟的陜金新額晨或撒比福率尤作按出猶預(yù)售期狹時(shí)森，抄所冠依川據(jù)重的隱內(nèi)誼部么或慎外決部榮數(shù)莖據(jù)虎的患可響靠鹿性要；作假出午預(yù)卵期只的緒準(zhǔn)拐確苗程分度皆是探否升足鐘以卸在虧計(jì)烏劃憐的殘保欲證碧水劑平冰上執(zhí)識(shí)蜂別難重堆大墊錯(cuò)閣報(bào)巾；已兔記譯錄旦金霜額難與攀預(yù)知期濃值社之憑間堪可鼠接星受肌的慶差戰(zhàn)異旺額卸。二鏟、捷實(shí)姑質(zhì)聲性登程挑序游的性能質(zhì)和范珍圍實(shí)把質(zhì)貿(mào)性躬分牽析臘程乘序乳的繩范權(quán)圍扛有戴兩翅層瓦含飄義前：第綁一近層創(chuàng)含棄義所是茶對(duì)桶什英么淡層久次云上護(hù)的斷數(shù)半據(jù)剝進(jìn)表行腳分纖析耗?？谧⑴珒?cè)族會(huì)樹計(jì)穗師滴可貴以愁選攪擇訪在房誠(chéng)高錫度翠匯謎總渾的笛財(cái)穩(wěn)務(wù)泛數(shù)抓據(jù)魄層鉛次騎進(jìn)受行芝分摔析慘，毅也濾可嚼以蟲根叛據(jù)毯重?fù)醮蟮K錯(cuò)便報(bào)皺風(fēng)奧險(xiǎn)賠的問(wèn)性雨質(zhì)粱和素水嗽平邁調(diào)英整機(jī)分甲析牽層弄次肢。淹例車如獄，迎按題照曠不猜同秤產(chǎn)扁品辰線薄、換不催同膠季課節(jié)賄或政月歸份你、粱不糧同圾經(jīng)討營(yíng)歇地太點(diǎn)爪或愧存曠貨暑存逼放陵地盾點(diǎn)梅等租實(shí)鄭施倆實(shí)尾質(zhì)眾性撇分帳析灘程運(yùn)序傭。第很二單層蹈含施義層是惡需側(cè)要步對(duì)印什薄么孔幅去度劑或羨性幫質(zhì)紫的尼偏糖差銀展?fàn)庨_照進(jìn)澇一蝕步沉調(diào)蜂查宋。敏實(shí)暗施握分跟析臭程后序右可佳能焦發(fā)債現(xiàn)奧偏之差平，鑒但笑并皆非孩所鄙有終的宴偏珠差視都色值殿得扇展央開踢進(jìn)鵲一謠步肆調(diào)催查爽。剖可勺容想忍促或?？勺ソ育X受解的爆偏太差廣（焦即顛預(yù)犯期嫌偏富差綁）泥越立大效，搖作拋為鴿實(shí)改質(zhì)輔性碰分走析舉程遠(yuǎn)序址一送部熟分臉的執(zhí)進(jìn)使一打步個(gè)調(diào)動(dòng)查寸的板范養(yǎng)圍恢就襪越惱小沾。昌于腐是振確沖定矛適張當(dāng)玻的慘預(yù)吩期窗偏孟差燦幅耕度晶同桌樣大屬鵝于培實(shí)森質(zhì)鬼性兇分斥析緣瑞程鴿序褲的港范赴疇泊。二毀、灶實(shí)香質(zhì)提性令程烈序隔的性鞏質(zhì)和范反圍在驅(qū)確狠定絕實(shí)柿質(zhì)配性麥程罷序排的蝴范露圍族時(shí)起，覺審盯計(jì)現(xiàn)師淹應(yīng)趙當(dāng)倉(cāng)考紛慮召的舊因決素戶主糧要禽有柿：評(píng)刮估鞭的群認(rèn)浴定發(fā)層即次分重漠大搖錯(cuò)綁報(bào)捎風(fēng)辱險(xiǎn)李。實(shí)輝施乳控屆制諷測(cè)朝試棒的望結(jié)厘果亭。在探設(shè)鼓計(jì)升細(xì)松節(jié)皂測(cè)夏試搶時(shí)侮，胖除怠了鄭從僻樣隙本變量柳的市角默度酬考參慮葛測(cè)飲試默范美圍挪外轟，然還杰要表考視慮瞇選蓮樣繁方叉法器的文有鉗效螞性榴等排因腥素宣。在舅設(shè)籮計(jì)郵實(shí)病質(zhì)疼性肢分鍬析譜程伴序凝時(shí)葛，捎應(yīng)劣當(dāng)浴確旅定賞已殲記淘錄船金牽額脫與牌預(yù)振期伴值痛之恭間漂可蛛接質(zhì)受奸的摧差駛異土額撿。三權(quán)、酬實(shí)蹄質(zhì)凈性茫程挺序振的志時(shí)艙間注槽冊(cè)癥會(huì)塵計(jì)詢師餡如品果綢僅村在動(dòng)期溫中宰實(shí)蹲施排實(shí)嚷質(zhì)窗性括程高序拴，恨就估會(huì)蓋增溜加吹期鉆末拘存撒在嘴錯(cuò)藍(lán)報(bào)寄而傅未勒被棒發(fā)矮現(xiàn)斃的值風(fēng)桃險(xiǎn)峽，評(píng)且府剩退余漠期突間灣越禿長(zhǎng)跳，避該彎風(fēng)犯險(xiǎn)罷越裹高怪。如店果幅在彈其具中愛實(shí)煙施涌了煎實(shí)靈質(zhì)沖性津程黨序筐，末注個(gè)冊(cè)蟲會(huì)封計(jì)撐師羅應(yīng)灰當(dāng)澆針辭對(duì)痕剩輕余上期自間縫實(shí)強(qiáng)施直進(jìn)火一候步俱的獲實(shí)橋質(zhì)喂性因程政序估，房誠(chéng)或妻將淚實(shí)癥質(zhì)程性懲程槍序痛和溜控灶制膛測(cè)管試典結(jié)邁合逐使摟用榮，狹以術(shù)將窮期到中耍測(cè)粘試剩得素出噸的怒結(jié)榜論叉合蘇理低延蒸伸晨至妄期濁末也，脫以解將龍期誓末壓重莊大低錯(cuò)途報(bào)罪風(fēng)沫險(xiǎn)梅降哈至區(qū)可鏈接百受證的且低歲水疊平槽。第強(qiáng)四灣節(jié)賺應(yīng)怪對(duì)津舞貌弊百導(dǎo)凝致貿(mào)的僚重霞大蹲錯(cuò)生報(bào)嶼風(fēng)六險(xiǎn)總賄體襲應(yīng)慢對(duì)暴措避施針呢對(duì)條舞像弊逆導(dǎo)飛致策的樹認(rèn)捕定閱層膜次客重?cái)〈髲楀e(cuò)勺報(bào)去風(fēng)綿險(xiǎn)段實(shí)附施選的窩審慢計(jì)殊程全序針搭對(duì)訓(xùn)管背理錘層害凌母駕炎于夜控趟制筑之畫上掠的斗風(fēng)酸險(xiǎn)純實(shí)公施拘的舍程肯序一可、什總春體灣應(yīng)易對(duì)繪措編施在噴針止對(duì)矛評(píng)拌估收的點(diǎn)由疊于競(jìng)舞缺弊邪導(dǎo)籠致疼的誼財(cái)伯務(wù)常報(bào)藝表痕層悅次胸重茅大冠錯(cuò)臣報(bào)柄風(fēng)臺(tái)險(xiǎn)值確始定惰總研體磁應(yīng)菊對(duì)廊措灘施盼時(shí)肺，疾注帽冊(cè)吳會(huì)辰計(jì)浴師功應(yīng)號(hào)當(dāng)背：在稠分型派皺和混督柴導(dǎo)初項(xiàng)健目蚊組旋成街員黑時(shí)脆，稀考怨慮副承之擔(dān)內(nèi)重六要集業(yè)拐務(wù)藍(lán)職知責(zé)李的蘿項(xiàng)扯目染組江成肌員稿所亡具濤備弱的憲知額識(shí)考、樸技俱能直和井能耐力予，困并扇考熱慮槽由錯(cuò)于起舞懸弊凳導(dǎo)尋致堅(jiān)的遭重瀉大裳錯(cuò)諒報(bào)疤風(fēng)馳險(xiǎn)賽的洗評(píng)刊估尼結(jié)茫果唐。評(píng)否價(jià)會(huì)被魂審薯計(jì)還單裙位壞對(duì)瞎會(huì)呀計(jì)葵政僑策昨的桌選蓬擇鴿和采運(yùn)康用霜，毅是槽否撥可忙能閥表鴿明號(hào)管腦理等層斗通義過(guò)烏操巴縱尿利判潤(rùn)扇對(duì)蓄財(cái)面務(wù)佩信源息籠做轎出悟虛貿(mào)假君報(bào)凡告系。在她選文擇欣審抄計(jì)弓程住序毒的食性嫁質(zhì)娛、廟時(shí)華間在安預(yù)排為和燦范駛圍徑時(shí)她，宜增拴加孔審跪計(jì)貴程講序擋的嬸可魯不份預(yù)毯見紫性困。二符、平針被對(duì)增舞殲弊宜導(dǎo)覺致寇的講認(rèn)雷定杯層絹次誼重路大主錯(cuò)肢報(bào)永風(fēng)積險(xiǎn)分實(shí)幟施農(nóng)的燃審館計(jì)組程夕序注咽冊(cè)律會(huì)役計(jì)顏師兇應(yīng)衣當(dāng)屬考配慮偽通花過(guò)貼下?lián)崃心悍诫y式給，路應(yīng)使對(duì)諒舞燥弊詢導(dǎo)翅致祝的站認(rèn)虧定谷層猴次牛重階大泊錯(cuò)叫報(bào)模風(fēng)島險(xiǎn)漫：改屠變順擬柴實(shí)擾施踢審孤計(jì)隊(duì)程殘序恩的切性緩質(zhì)顆，執(zhí)以慎獲閣取吉更影為先可氏靠肅、度相濤關(guān)劈燕的盜審恥計(jì)化證著據(jù)隨，朱或嗎獲染取請(qǐng)其蜻他素佐逐證封性坐信斗息淋，晴包叨括州更蓮加月重柿視完實(shí)歲地隨觀桶察歪或雪檢知查昌，乞在庸實(shí)必施迷函墓證皺程模序授時(shí)局改青變棟常修規(guī)興函霸證架內(nèi)紐奉容嘆，摸詢?yōu)I問(wèn)注被釘審松計(jì)林單右位蜻的療非懷財(cái)腥務(wù)燃人書員蘿等按。改酬變臭實(shí)沿質(zhì)敬性廊程巾序貢的湖時(shí)肉間秩，暫包駛括聚在么期顆末枝或溫接足近耳期鉤末敗實(shí)目施吧實(shí)夠質(zhì)占性旱程謊序累，窯或它針售對(duì)季本起期噸較捉早恨時(shí)障間桌發(fā)芹生對(duì)的欲交亂易申事稿項(xiàng)賀或訴貫告穿董于債本歷會(huì)判計(jì)姓期甜間毯的門交逼易侄事繼項(xiàng)晨實(shí)段施崗測(cè)敘試叮。改沫變脊審蓬計(jì)亞程散序簽的蔬范唯圍蘋，爆包只括船擴(kuò)糊大聲樣配本短規(guī)懲模銳、省采牧用林更吃詳授細(xì)子的淺數(shù)戚據(jù)吉