課程結(jié)構(gòu)第一編審計(jì)、鑒證與注冊(cè)會(huì)計(jì)師職業(yè)第二編審計(jì)程序與技術(shù)第三編交易循環(huán)審計(jì)第四編其他類型鑒證業(yè)務(wù)與相關(guān)服務(wù)課程簡介

審計(jì)學(xué)課程立足于注冊(cè)會(huì)計(jì)師審計(jì)，主要討論審計(jì)學(xué)的基本理論與實(shí)務(wù)，包括審計(jì)、鑒證與注冊(cè)會(huì)計(jì)師職業(yè)；審計(jì)程序與技術(shù)；交易循環(huán)審計(jì)；其他類型鑒證業(yè)務(wù)與相關(guān)服務(wù)等內(nèi)容。第一篇審計(jì)、鑒證與注冊(cè)會(huì)計(jì)師職業(yè)第一章審計(jì)與鑒證概論第二章注冊(cè)會(huì)計(jì)師管理第三章注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則第四章注冊(cè)會(huì)計(jì)師職業(yè)道德第五章注冊(cè)會(huì)計(jì)師法律責(zé)任第橋二希篇馳審煙計(jì)搭程越序衡與性技獸術(shù)第彼六面章悶審深計(jì)誓目綿標(biāo)腹與姥審陣計(jì)猶過蹤蝶程第搏七盆章植審?fù)?jì)消證輛據(jù)桃與猴審湯計(jì)峽工開作巧底燒稿第旅八確章煤計(jì)升劃月審怕計(jì)觸工忍作第畏九染章峽風(fēng)軟險(xiǎn)最評(píng)舞估第頁十弄章?lián)Q風(fēng)丸險(xiǎn)觸應(yīng)株對(duì)第傘十禿一宗章勒審帳計(jì)鋼抽傷樣第誼十甩二真章橫審遭計(jì)朵報(bào)盼告第錯(cuò)三袋篇房誠交賞易辟循田環(huán)沉審溝計(jì)第落十凈三提章選銷司售悔與姨收墨款煤循毒環(huán)萬審孕計(jì)第買十俯四第章愉購喚貨蘭與擁付兼款阻循景環(huán)刷審痕計(jì)第球十游五宇章質(zhì)生蒙產(chǎn)梯與薪勇酬循充環(huán)庭審憤計(jì)第稼十兩六固章輕籌艘資察與犬投類資酸循家環(huán)提審融計(jì)第哲十東七瀉章浸貨侄幣聚資抄金舉審他計(jì)第棟十義八踢章端特院殊仰項(xiàng)擴(kuò)目訓(xùn)審濕計(jì)第閉十灰九游章棕終景結(jié)周審玻計(jì)第羅四累篇低其祖他類懷型鍋鑒欺證蜓業(yè)笨務(wù)依與拉相袋關(guān)刻服押務(wù)第耽二庸十鹽章截特稠殊衣審移計(jì)廈領(lǐng)字域第怒二新十瀉一定章其宿他鑒剪證溉業(yè)寨務(wù)德和會(huì)相月關(guān)迫服聾務(wù)第關(guān)二姜十森二艘章鍋其販他腰類浴型草的帳審遼計(jì)第商一逼章毛審迫計(jì)屯概稻論第咬一控節(jié)園注農(nóng)冊(cè)層會(huì)打計(jì)日師彎審?fù)碛?jì)泡的燙起冠源押與親發(fā)棟展第舒二繭節(jié)明審城計(jì)船的萬概蒙念垃與院種巡壽類第狗三沒節(jié)譯審膝計(jì)著監(jiān)皺督請(qǐng)?bào)w研系第掠一諷節(jié)谷注佩冊(cè)彼會(huì)論計(jì)襖師膽審扁計(jì)柄的宜起殲源憐與伙發(fā)榨展第冊(cè)一屯節(jié)破注帖冊(cè)拴會(huì)寺計(jì)震師肌審據(jù)計(jì)鐮的欺起奮源棗與赤發(fā)鐵展一蓮、守西際方硬注壘冊(cè)聚會(huì)訊計(jì)登師襲審嘉計(jì)柄的準(zhǔn)起漏源板與闖發(fā)翁展二卵、貢中可國蕉注倆冊(cè)歷會(huì)軟計(jì)膨師懲審錫計(jì)果的估起嫁源丘與矛發(fā)咳展主仿要內(nèi)班容起喝源喘于眉意化大乖利形君成崇于雕英壁國發(fā)哪展紙于淘美儲(chǔ)國一爬、界西狗方協(xié)注構(gòu)冊(cè)估會(huì)繩計(jì)織師肥審寧計(jì)枯的逃起乞源召與競發(fā)脫展一偵、地西樣方腥注霸冊(cè)冊(cè)會(huì)進(jìn)計(jì)究師現(xiàn)審棕計(jì)值的著起職源呢與挽發(fā)搶展1鵝6群世衛(wèi)紀(jì)要意脖大巨利商祝業(yè)沃城慮市悔威滅尼蛇斯?jié)鰪埇F(xiàn)猜了畜最授早寺的合械伙燭企批業(yè)。咱合件伙籍企肢業(yè)褲中蒙，剪有友的日合謠伙虛人模不研參可與掠經(jīng)籮營蚊管拿理他，出寄現(xiàn)覆了減兩惕權(quán)踐分粥離（敵所壤有蛛權(quán)編與蓮經(jīng)林營莊權(quán)流）瓦，揚(yáng)客純觀際上信希貧望錄能橫有拒一鞋個(gè)反獨(dú)伴立停的第偷三赴者對(duì)冬合唉伙孤企補(bǔ)業(yè)世的詞經(jīng)豬營倒情飛況煙進(jìn)飼行監(jiān)爆督虧與晌檢族查，垂于回是野產(chǎn)平生刊了章對(duì)終注品冊(cè)突會(huì)躁計(jì)猜師洋審屈計(jì)支的界最弊初西需榮要怎。聞人塘們痕開傾始房誠聘嘉請(qǐng)乘會(huì)疼計(jì)具專眠家姓來分擔(dān)意任查賽賬故和脫公突證的痰工任作桌。第采一抹部度分》第停一瘡章》第寨一耕節(jié)（懼一惱）末注恢冊(cè)狀會(huì)禾計(jì)奏師廈審你計(jì)艱的肆起固源意大利注疤冊(cè)研會(huì)老計(jì)槍師量審鑄計(jì)承目巧標(biāo)跌和柿審罪計(jì)柏方五法裁的魂發(fā)酬展序號(hào)審計(jì)發(fā)展階段審計(jì)目標(biāo)審計(jì)方法116世紀(jì)意大利的審計(jì)起源對(duì)合伙企業(yè)進(jìn)行監(jiān)督、檢查查賬、公證2345引刃例拴：刻審塞計(jì)束能千幫斥我吐們值解琴?zèng)Q并這祖?zhèn)€耀難動(dòng)題旅嗎母？審尤計(jì)數(shù)活仆動(dòng)第出浴現(xiàn)渾的優(yōu)前妨提劍：兩腐權(quán)胞分慶離—蒸—受義托碰責(zé)練任—怖—所哥有滿者違無棗法碑實(shí)售施曉監(jiān)榆督為楚什銳么姿出懸現(xiàn)猾審知計(jì)會(huì)計(jì)報(bào)表所有者經(jīng)營者財(cái)產(chǎn)審計(jì)審計(jì)人員審計(jì)報(bào)告當(dāng)陸所掩有畫者富無詢法表親夢(mèng)自莖來氣查道核易時(shí)槳，戶必是然陪需準(zhǔn)要濤有盒一白個(gè)據(jù)具漿有仍獨(dú)昌立己性渾（碧主它要指指打獨(dú)充立念于送受折托光者瞇）退的橡第餓三墊方竿來腔實(shí)憑施硬審派核勞，營證展實(shí)停受術(shù)托丟方殲所盈提撓供栽財(cái)爬務(wù)你報(bào)披表拌的努可脈信壞程別度岔。這抵個(gè)盜活兔動(dòng)匪過罵程參就終是拴審假計(jì)工片業(yè)怪革澆命膀開洗始房誠后稻的1鬼8籌世忙紀(jì)膝下禽半繼葉，農(nóng)資倦本躍主首義控的慚生撤產(chǎn)賽力潮得跳到允了亂迅溫速禽發(fā)夜展吊，股際份筑公成司的跟出顧現(xiàn)脅使緒企氏業(yè)恨的惡所炭有和權(quán)車與輔經(jīng)夸營和權(quán)榮進(jìn)測(cè)一夾步踩分棟離歡。蕉企循業(yè)撕投非資憑者社希乘望筆有陜外攝部草獨(dú)稠立拜的糕會(huì)煌計(jì)倒師答來擠檢伐查盈他餃們附所瘡雇叮傭趁的晃管堵理越人棉員適是袋否裙忠畫誠列，射是寬否饅存噸在弓舞鴉弊型行蠟為休。注俗冊(cè)宜會(huì)眼計(jì)踢師肢審禾計(jì)祝產(chǎn)遣生延的訊催絡(luò)化必劑：南界海漏公岸司距事攜件1我8恩4換4五年塘《膊公攜司果法雖》北規(guī)剃定礦股般份某公怠司殿必賽須傭設(shè)婦監(jiān)柜察卡人品，序負(fù)鵲責(zé)大審?fù)獠檠蠊珘厮緞?shì)的袋賬狀目魚。1毯8小4不5年額，種又闖對(duì)《公金司鎖法》進(jìn)禁行汗了變修扒訂雄，滾規(guī)處定走股巷份裂公悲司接的貼賬泳目肥必奧須壓經(jīng)尸董片事秧以判外它的噴人僚員怒審喝計(jì)選。桌于拐是膊，侮獨(dú)夠立壘會(huì)賽計(jì)博師堅(jiān)業(yè)紫務(wù)闊得橡到品迅艦速兆發(fā)固展險(xiǎn)。1慌8傭5舉3年跑，存蘇廣格吐蘭邁愛談丁督堡蝕創(chuàng)匯立禿了慨第究一摔個(gè)鳴注嫂冊(cè)頌會(huì)詞計(jì)爽師燃的務(wù)專種業(yè)概團(tuán)遍體—飄—愛件丁賢堡定會(huì)觸計(jì)栽師謀協(xié)妥會(huì)奴。悉該棉協(xié)兔會(huì)沒的愛成配立狹，莖標(biāo)巾志漆著褲注脾冊(cè)纏會(huì)子計(jì)伙師友職接業(yè)俯的顧誕水生嬸。第銷一橡部壺分》第鍋一堂章》第糊一亞節(jié)（版二碎）階注叛冊(cè)太會(huì)減計(jì)資師克審晃計(jì)雜的波形戒成英例國南遞海點(diǎn)事門件南秒海惜公懷司崖成得立爪于1賞7辯1雄0年充。1可7詞1宵3年演與嫩西引班案牙榴政菌府叢簽覆訂掙協(xié)遙議盆，據(jù)取圖得懲從凳非仰洲敘販豎賣習(xí)黑擺奴弊到以美倒洲慣的軟壟栽斷此權(quán)烈，找引燭發(fā)聚投宰機(jī)撓熱患潮稿。1率7條2忍0年善該抹公歡司秤散漫布爪消邪息裁，騾承償諾岸高站達(dá)6庫0添%的速股免利感，敏公慣司削股彼價(jià)膠在4菠-菠7月萍由1陶2歇0英沉鎊驗(yàn)漲醒到1籠0經(jīng)5叨0英值鎊詢。挺不也久擇投勇資參者付發(fā)葡現(xiàn)富一號(hào)切梁都金是靈騙迎局造，它股辣價(jià)航開泡始繭下姨跌吃。8碌-資9月油從9腸0勵(lì)0英挎鎊潑跌秋落架到1嚼9閑0英察鎊忠，們公珍司靠最貞終昂破下產(chǎn)購。該詳公籌司步破掛產(chǎn)刊使館廣犧大冊(cè)投忍資許者撥和臨債達(dá)權(quán)輕人濤蒙鐮受去巨油大粗損答失球，照英焰國偵議建會(huì)喇在旦公指眾鉛的抄強(qiáng)磚大摸壓苦力曠下誼，屋聘偏請(qǐng)?zhí)昧松鐣?huì)猶計(jì)窯師脅查顫爾岸斯·斯墨內(nèi)票爾安（C翼h遷a直r聞l畫e潛s·S揀n敗e撕l墨l）照對(duì)汽該扔公駱?biāo)靖噙M(jìn)串行掠檢拳查嶄，牢在用檢援查氏之蠟后孫，伴他寇以堆會(huì)粗計(jì)室?guī)熆姑瘟x糊出挽具舍了“查戲賬湖報(bào)曾告良書”，盤從尋而坊成皺為嬸第辛一胞位刷注哀冊(cè)痛會(huì)脈計(jì)合師吼。1念8鋤6屈2年鼠，套英架國《公端司訴法》又悄確獸定炸注擁冊(cè)駱會(huì)爭計(jì)餡師吃為丘法粒定銅的守破猶產(chǎn)妙清核算像人蝕，秋奠統(tǒng)定擾了貍注惹冊(cè)蔬會(huì)余計(jì)脹師刻審驢計(jì)細(xì)的農(nóng)法晝律逼地倚位視。從1閉8板4腰4年朽到2殿0世昏紀(jì)跪初棉，拖是旺注紡冊(cè)輔會(huì)黑計(jì)唐師澡審逆計(jì)泥形豆成陸的釋時(shí)損期域。圓在之這谷一偵時(shí)卵期杠內(nèi)釀，記由巾于煤英燈國液的蹄法妙律歸規(guī)錫定悼了強(qiáng)所告有盜股博份貪公店司絞和抵銀門行捕必楚須適聘晌請(qǐng)季注叼冊(cè)畢會(huì)效計(jì)角師噸審清計(jì)緊，母致兼使酬英找國轉(zhuǎn)注怕冊(cè)庭會(huì)隊(duì)計(jì)襪師繡審繭計(jì)煉得罰到柄了起迅游速墻發(fā)塊展俱，晨并文對(duì)低當(dāng)賓時(shí)丑歐借洲河、爛美立國鐵及析日少本道產(chǎn)畢生先了貓重賄要輸影絨響牛。燃這今一佛時(shí)轉(zhuǎn)期愈英怕國篇注幼冊(cè)摘會(huì)蝕計(jì)際師象審丹計(jì)途的仁法誘律攜地霜位銳得頓到寨了鍵確話認(rèn)繭。第按一生部焰分》第段一喊章》第封一渠節(jié)注導(dǎo)冊(cè)始會(huì)導(dǎo)計(jì)傅師歷審殼計(jì)限目進(jìn)標(biāo)國和售審楊計(jì)程方鋒法濱的判發(fā)葉展序號(hào)審計(jì)發(fā)展階段審計(jì)目標(biāo)審計(jì)方法116世紀(jì)意大利的審計(jì)起源對(duì)合伙企業(yè)進(jìn)行監(jiān)督、檢查查賬、公證21844年到20世紀(jì)初審計(jì)形成（英式審計(jì)）查錯(cuò)防弊，保護(hù)企業(yè)資產(chǎn)的安全和完整對(duì)會(huì)計(jì)賬目進(jìn)行詳細(xì)審計(jì)3452憐0世耕紀(jì)辮早貫期甩的店美亮國艙，額產(chǎn)育生膀了極幫撿助員貸基款發(fā)人繩及拜其講他蔬債伶權(quán)引人姜了勇解障企余業(yè)音信吉用找的枯資及產(chǎn)腫負(fù)釀債釋表百審名計(jì)它。從1撇9革2咽9梯-巡壽1藥9斬3奪3年牢，炎產(chǎn)充生歲了司對(duì)中利罷潤暖表皆進(jìn)深行肢審網(wǎng)計(jì)哥的俊客去觀縫要絮求議。1艙9詠3個(gè)3年駐美此國《證氧券局法》規(guī)銜定財(cái)，哭在再證錢券袍交稱易份所行上粉市址的蹤蝶企莫業(yè)悔的市財(cái)境務(wù)獎(jiǎng)報(bào)雁表樸必迎須故接煎受票注廉冊(cè)簡會(huì)快計(jì)番師轉(zhuǎn)審藝計(jì)曠，肉向飾社傭會(huì)墾公臘眾派公泳布糕注僵冊(cè)赤會(huì)沿計(jì)薦師列出制具諸的古審穿計(jì)顯報(bào)藏告紅。艙因獅此黃，帳審理計(jì)猾報(bào)姨告啄使縣用擔(dān)人褲擴(kuò)妥大軌到愿整便個(gè)御社票會(huì)切公濕眾頑。第子一銜部捧分》第板一葵章》第容一選節(jié)（尼三克）求注故冊(cè)教會(huì)稼計(jì)技師詢審才計(jì)列的棗發(fā)蓋展美縱國第婚二咳次魯世挑界貞大購戰(zhàn)蠶以抖后騰，保經(jīng)英濟(jì)邁發(fā)伍達(dá)脈國個(gè)家它的摧跨詢國斗公尼司悲得顆到恒空菊前患發(fā)達(dá)展良。劫隨宜著慨會(huì)監(jiān)計(jì)弱師弓事膽務(wù)俱所該規(guī)充模睬的娛擴(kuò)見大凡，增產(chǎn)廟生貧了“八峽大”國縱際雅會(huì)詢計(jì)駁師酷事償務(wù)辯所至，2污0世愧紀(jì)8捷0年叮代以末譜合煙并賽為“六局大”，清之萍后討又造合茶并租成漁為“五猛大”。2認(rèn)0篇0波1年汪，鏈美懶國撐出螺現(xiàn)獄了嗓安邀然兆公惱司訂會(huì)形計(jì)守造倡假策丑史聞雞。雹作其為風(fēng)出比具到審止計(jì)裁報(bào)曾告社的煮安收達(dá)殊信難會(huì)屈計(jì)鄉(xiāng)豐師登事隊(duì)務(wù)頸所各因送涉羊嫌乎舞狹弊狼和柴銷岔毀播證工據(jù)敢受聲到買美偷國景司厘法摔部靠門魯?shù)难碚{(diào)旗查攪，壇之臺(tái)后菊宣望布堆關(guān)膚閉選。糾時(shí)水至昂今西日藍(lán)，剖四勇大共國葛際集會(huì)視計(jì)春師叮事叫務(wù)搜所業(yè)赫布赫起有貴名暑，貢即胖普以華木永拼道禽、刻安抹永去、閘畢喜馬撞威扯、惹德道勤熟。第裹一些部翼分》第元一郵章》第最一廣節(jié)注摘冊(cè)叔會(huì)柿計(jì)劉師殘審醋計(jì)家目鵲標(biāo)線和縫審功計(jì)疼方接法它的改發(fā)刮展階段審計(jì)不同發(fā)展階段審計(jì)目標(biāo)審計(jì)方法116世紀(jì)，意大利，籌資需要，合伙制，注冊(cè)會(huì)計(jì)師審計(jì)的起源對(duì)合伙企業(yè)經(jīng)濟(jì)活動(dòng)進(jìn)行鑒證

查賬、公證21844年到20世紀(jì)初，英國，法律規(guī)定股份公司和銀行必須聘請(qǐng)注冊(cè)會(huì)計(jì)師審計(jì)。注冊(cè)會(huì)計(jì)師審計(jì)形成查錯(cuò)防弊，保護(hù)企業(yè)資產(chǎn)的安全和完整對(duì)會(huì)計(jì)賬目詳細(xì)審計(jì)（賬項(xiàng)基礎(chǔ)審計(jì)）320世紀(jì)初，美國，幫助貸款人及其他債權(quán)人了解企業(yè)信用的資產(chǎn)負(fù)債表審計(jì)。注冊(cè)會(huì)計(jì)師審計(jì)發(fā)展檢查資產(chǎn)負(fù)債表數(shù)據(jù)，判斷企業(yè)信用狀況詳細(xì)審計(jì)過渡到抽樣審計(jì)41933年《證券法》，上市企業(yè)的財(cái)務(wù)報(bào)表必須接受注冊(cè)會(huì)計(jì)師審計(jì)保護(hù)投資者為目的的利潤表審計(jì)制度基礎(chǔ)審計(jì)5二戰(zhàn)后到現(xiàn)在，跨國公司，國際資本，國際會(huì)計(jì)師事務(wù)所發(fā)展對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)（引四換）遷注蹲冊(cè)泊會(huì)據(jù)計(jì)柳師廢審嗎計(jì)尼的辟發(fā)育展劇歷州程撞的梢啟冊(cè)示中渣外限審君計(jì)甜產(chǎn)雞生垮和浮發(fā)聾展慚的退歷晶史郵表懼明劉，霜審刻計(jì)粘的前產(chǎn)誤生脅得遭益尋于兇財(cái)舒產(chǎn)緞所淺有版者眉和皆經(jīng)突營貢者艘之逃間峰經(jīng)綁濟(jì)仇責(zé)皆任哭關(guān)獸系傘的櫻形硬成混。財(cái)覆產(chǎn)旋所慨有匯權(quán)絮和賀經(jīng)恒營爛權(quán)縮慧的驢分鋒離望是蔑審暖計(jì)綢產(chǎn)承生鎖的塔最恐直異接?jì)D條練件扒。商渾品擁經(jīng)假濟(jì)磚的絞發(fā)弱展脅和烏科奏學(xué)壁的懂進(jìn)歡步痰為暖審繪計(jì)手的腦發(fā)腐展購提品供洞了充廣才闊沙的誤空蘋間蓮。鵝注聯(lián)冊(cè)剖會(huì)逼計(jì)菜師漸審歸計(jì)濾具算有糖的臘獨(dú)爬立脖、盈客劫觀舌、原公演正茶的麥特租征由，步一劣方騙面怨保寧證括了易注拖冊(cè)封會(huì)聚計(jì)李師甩審挨計(jì)島具輩有陽鑒療證柏職傅能餐，餓另心一鎖方勇面脊也蜻使純其區(qū)在沸社歐會(huì)匆上耳享摩有猜較恢高泉的端權(quán)決威涼性衰。第順一筐部貞分》第眉一喘章》第句一鉛節(jié)第證一最節(jié)窗注理冊(cè)躍會(huì)檢計(jì)府師墓審幟計(jì)西的稻起諸源送與專發(fā)封展一械、耗西茂方起注根冊(cè)論會(huì)喝計(jì)根師爭審板計(jì)定的悔起熊源梳與游和姨發(fā)熊展二嘉、按中嘗國脆注深冊(cè)節(jié)會(huì)亞計(jì)喉師嗓審霜計(jì)畏的嘉起疤源估與倉和頭發(fā)物展主召要內(nèi)羞容二圖、次中檔國剃注畜冊(cè)疏會(huì)恐計(jì)謎師企審踐計(jì)速的礎(chǔ)起第源伙與昏發(fā)暗展始席于農(nóng)辛騙亥嬌革明命挪之陶后1臥9麗1急8年鉗第期一型位且注郵冊(cè)帥會(huì)傅計(jì)露師—俘—謝待霖第竊一儲(chǔ)家腿事首務(wù)科所—敞—正釋則餅會(huì)擴(kuò)計(jì)辮師饒事順務(wù)稱所新捕中填國撓建間立者后踏，率推停行島高帳度小集秧中憤的塌計(jì)寸劃耀經(jīng)徑濟(jì)淺模須式什，啦所揀有婦權(quán)丹與昏經(jīng)巷營考權(quán)亞高莖度許合其一敲，圣注汪冊(cè)恨會(huì)接計(jì)貧師極便喂悄瓦然擱退揉出雨了裹經(jīng)吉濟(jì)序舞哀臺(tái)伍。1旦9籍8芝0年賺開獅始絲式恢陽復(fù)望，1敏9但8鍵8年雄成自立廣中畜國洗注姻冊(cè)警會(huì)頂計(jì)麗師跨協(xié)尖會(huì)稅，1固9嘗9桿7年絹加蹤蝶入雹國調(diào)際熱會(huì)擠計(jì)換師芬聯(lián)黑合駁會(huì)猜（I散F走A活C）1巧9雜9元9年2月慣發(fā)盼布筐了獵第眨三痛批醉獨(dú)碑立賴審樸計(jì)吹準(zhǔn)謊則忌，閑于1個(gè)9紐奉9聾9年7月1日收開丟始殖施證行2提0亡0廟5年妄實(shí)歉行戶風(fēng)始險(xiǎn)唐導(dǎo)智向功審原計(jì)第，左對(duì)疏審沙計(jì)慨準(zhǔn)毛則達(dá)進(jìn)授行藍(lán)了冰修惱訂2較0庭0醋6年勒頒脹布《中員國夸注繪冊(cè)嶄會(huì)汁計(jì)抹師除審?fù)栌?jì)襲準(zhǔn)情則》實(shí)曉施配現(xiàn)辮代稻風(fēng)富險(xiǎn)毀導(dǎo)毒向納審號(hào)計(jì)2猴0謀0眼9年剛開掛始損，亞考鳥試待制混度如進(jìn)惹行分了永改車革搖，殼兩舌階夸段艷，6語+閉1第臟二救節(jié)太審探計(jì)縱的澤概釀念稼與剩種抗類一抄、莖審唇計(jì)戲的罪概悼念二者、請(qǐng)審竟計(jì)沙的寸種章類三鋸、等審年計(jì)練方裁法奔的賓演拜進(jìn)主季要內(nèi)渣容一挽、留審內(nèi)計(jì)臉的級(jí)概樂念美帝國幣會(huì)嶼計(jì)辟學(xué)墨會(huì)孕的宴審序計(jì)編基棵本律概毫念煌委井員裁會(huì)1破9簡7懲2年裁發(fā)奸表《基損本捆審裳計(jì)落概涂念迷說硬明》對(duì)伙審腰計(jì)叔下棍的定打義嫌是匹：“審桂計(jì)違是材一查個(gè)客涂觀害地由獲檢取止和見評(píng)檢價(jià)與經(jīng)秀濟(jì)侄活拼動(dòng)同和騙經(jīng)園濟(jì)變事漸項(xiàng)抱的己認(rèn)膽定有華關(guān)卸的證辱據(jù)，貼以便確峽認(rèn)網(wǎng)這贊些把認(rèn)怠定與估既即定絡(luò)標(biāo)釣準(zhǔn)憶之遷間笑的練符攝合犬程雹度，攏并奧把審蠅計(jì)壓結(jié)細(xì)果傳際達(dá)嚼給紫有利烏害穗關(guān)忍系遲的氧用乎戶的系讀統(tǒng)誤過拐程歷?！焙喥鋯螁T的羞說網(wǎng)，包審傅計(jì)昂是澆對(duì)垃有婚關(guān)糕經(jīng)桂濟(jì)什活報(bào)動(dòng)烘和誤經(jīng)浙濟(jì)想事搬項(xiàng)羨的墻一欠些過說埋法囑加筆以副驗(yàn)強(qiáng)證偵的吉意遙思淹。P押7第斤一即部扔分》第狐一蔽章》第些二蠟節(jié)目標(biāo)獲取、評(píng)價(jià)審計(jì)證據(jù)判斷相符程度審計(jì)報(bào)告既定標(biāo)準(zhǔn)經(jīng)濟(jì)活動(dòng)與經(jīng)濟(jì)事項(xiàng)認(rèn)定圖1議-常1：兼審凝計(jì)危是柿一唉個(gè)位系算統(tǒng)鐘化學(xué)過捐程一昌、銹審駱計(jì)槳的列概趴念美懲國漠會(huì)唱計(jì)抗學(xué)誰會(huì)鉤的遵審目計(jì)愧基弓本縱概豎念賞委吩員胡會(huì)1嫁9魂7定2年趕發(fā)破表《基轟本仙審異計(jì)闊概齊念擱說隔明》對(duì)恭審押計(jì)俗下華的定擴(kuò)義清是擱：“審斤計(jì)斬是最一置個(gè)客慣觀盞地點(diǎn)獲睜取迫和居評(píng)麥價(jià)與經(jīng)洗濟(jì)撲活鑒動(dòng)鍵和儉經(jīng)坐濟(jì)議事侄項(xiàng)樹的劈燕認(rèn)縣定有母關(guān)帥的證晝據(jù)，方以奔確盼認(rèn)邊這次些挪認(rèn)節(jié)定與訴既索定伙標(biāo)而準(zhǔn)嘗之游間點(diǎn)的擔(dān)符智合嬌程袋度，型并抖把審愈計(jì)壞結(jié)士果傳滾達(dá)繪給利餓害繡關(guān)忠系鼻的漂用瓦戶的系跟統(tǒng)冷過梨程瓣。”為臉了千更丘好屆地達(dá)理喜解號(hào)上腹述斜定棒義恒，父將跑其甲中貢的嫩幾乒個(gè)從關(guān)巾鍵手術(shù)策語卷做請(qǐng)進(jìn)冬一康步奧解低釋瞇：第的一暮部屆分》第懷一蔑章》第歌二越節(jié)理泡解風(fēng)審足計(jì)腎概呼念艇的蒸關(guān)削鍵多詞經(jīng)阻濟(jì)劣活母動(dòng)遮和姜經(jīng)死濟(jì)誓事筋項(xiàng)恒的字認(rèn)表定客謙觀遠(yuǎn)地恥獲奔取盡和仙評(píng)香價(jià)察證壞據(jù)系接統(tǒng)立的野過蓬程與鎮(zhèn)既謙定執(zhí)標(biāo)蛾準(zhǔn)碑相局符汽合糖的本程拐度審是計(jì)訴結(jié)徑果有癥利耐害捷關(guān)嘩系婆的厭用倚戶引悔起鵝被廣審巾計(jì)求單怒位承的帶資煙產(chǎn)耐、韻負(fù)巧債膛、飯所磚有豈者頑權(quán)潔益系以鞭及逼收公入腔和宿費(fèi)精用板發(fā)寸生話增與減筐變泛化貴的富活鞏動(dòng)囑就劈燕是經(jīng)賊濟(jì)月活混動(dòng)硬，違或畝稱姿交象易肅事漁項(xiàng)。被愿審毀計(jì)創(chuàng)單冶位金有拒關(guān)攔經(jīng)民濟(jì)壟環(huán)夠境鍬和訊經(jīng)彈濟(jì)陷事詞項(xiàng)凳的認(rèn)扒定是販審喜計(jì)汪的積對(duì)弱象彈，獄它同可疊以緩是屯公廳司牌的淚財(cái)饞務(wù)箏報(bào)繭表誦，云也借可寧以世是姥某命一嫂建估造壩合粱同源的韻總書成武本取等割。（菠鏈育接息第寺六嫂章9犁7頁犧）認(rèn)揀定是盾指齊管稈理雹層甜對(duì)命財(cái)海務(wù)蜜報(bào)匠表叛組挑成號(hào)要拍素皂的慎確繡認(rèn)自、榨計(jì)謊量嫌、確列脅報(bào)并作腐出淺的趣明暫確損或起隱蓄含貧的卡表消達(dá)腔。扯（P鞏9沃7）第闊一猶部頭分》第造一喚章》第奇二夠節(jié)（遣一腳）擔(dān)經(jīng)奇濟(jì)伸活矩動(dòng)床和建經(jīng)岔濟(jì)懸事萍項(xiàng)駕的張認(rèn)漆定獲休取教和擁評(píng)都價(jià)之證教據(jù)廁是報(bào)審訪計(jì)爪的裂中礎(chǔ)心懼環(huán)芝節(jié)旨，節(jié)客牽觀夫地源獲賣取盲和派評(píng)宰價(jià)剛證雪據(jù)罷要新求糖對(duì)只被除審都計(jì)氣單演位爭有多關(guān)旁認(rèn)劈燕定梳的窩形評(píng)成爪基檢礎(chǔ)倚加娃以晝審藏查正，吵并姥對(duì)穿其治結(jié)啦果工加騙以須公躬正元地旨評(píng)睡估瀉，雁不幟因尖支資持豎或寄反濤對(duì)恐做飄此炮認(rèn)冬定趨的衣個(gè)鉗人尿或輛單蔑位民而鴨有笨所覺偏烘差姓或宣持貞有碑任牛何們偏談見眉。第恩一拒部目分》第歌一占章》第盈二進(jìn)節(jié)（昏二駝）舟客悄觀渠地覆獲拌取偷和攤評(píng)膜價(jià)芝證牧據(jù)系耐統(tǒng)切的肌過朋程沫指袋的紡是叉合拌理紐奉的宜、羽有罪序排的童、寄有算組錯(cuò)織號(hào)的常步數(shù)驟階或調(diào)程屯序模，菜審肆計(jì)腳是稅一擋種剃遵拋循腸順臘序沸、頃邏椒輯性嚴(yán)成密牙的牽活磚動(dòng)白，瀉這瞧就勿要生求技審毒計(jì)隆的腎事?lián)]前貍規(guī)竹劃拳必妥須凱詳貞細(xì)省周圈到酬，桃執(zhí)麥行錦過棒程奸必鮮須尺合卵乎咳順潮序?qū)?，漸傳勾達(dá)步結(jié)玻果必的伶報(bào)反告雷必賄須競用牢詞憶明白確央且根準(zhǔn)母時(shí)衣送早達(dá)避。第偏一泥部瞇分》第水一所章》第拍二評(píng)節(jié)（送三尖）幕系乘統(tǒng)冬的敘過維程既過定拉的憂標(biāo)應(yīng)準(zhǔn)您是島指兩判艙斷稱認(rèn)遲定舟時(shí)志所部采甩用后的祥衡住量槳標(biāo)鍛準(zhǔn)貧。適態(tài)當(dāng)坑的腰標(biāo)葵準(zhǔn)衡應(yīng)繡當(dāng)砍具謎備衫下洗列舌所腳有栗特眉征笑：沉①禍相予關(guān)罵性②完始整俱性吵③販可鄉(xiāng)豐靠鐮性艇④強(qiáng)中份立潔性慎⑤扣可部理督解竟性常鬧見灰的殲標(biāo)查準(zhǔn)聰有承：恒國悉家泰法敞律點(diǎn)、等法妙規(guī)片和條政扣策溜；斯企路業(yè)脈會(huì)副計(jì)限準(zhǔn)安則腰和瓣會(huì)勝計(jì)膛制漲度丟；婆企索業(yè)咬的判預(yù)晚算枕、濾計(jì)械劃抖和溫經(jīng)釀濟(jì)胳合與同胳；役業(yè)上務(wù)擾規(guī)闖范傲和榨經(jīng)傻濟(jì)嗓技穿術(shù)婚標(biāo)緣瑞準(zhǔn)鴉等嘴。符饑合昂的畫程衫度且就嗽是墾將貸被協(xié)審佛計(jì)懶單碎位碎所它做粒的貝認(rèn)訪定蛙與剝既拾定愿標(biāo)欄準(zhǔn)臨相污比遮較催，史驗(yàn)凍證舌二鉗者鞏的概接新近逮程惡度嚴(yán)。第收一經(jīng)部辜分》第領(lǐng)一不章》第桐二沖節(jié)（原四墻）曬與篩既歪定長標(biāo)禁準(zhǔn)堤相瘋符瞇合屬的掘程聚度審我計(jì)穴結(jié)葉果督是柜基哨于犯對(duì)夕證猾據(jù)鞋的勺分誰析款與衣評(píng)哄價(jià)蔽而蓄得好出乓的惰對(duì)寄認(rèn)販定走與屯結(jié)蹲果腎的咳一即致剖程棉度場(chǎng)的筆評(píng)燈價(jià)右。紀(jì)審慨計(jì)卻結(jié)材果卡的新傳呼達(dá)就可偏以玻采期用喊書愿面觀報(bào)霸告黎的以形差式模，騰例格如微會(huì)遙計(jì)風(fēng)報(bào)跳表壁審扣計(jì)景有稈關(guān)仇的猴報(bào)享告賤；夢(mèng)也器可狼以蘿采臟用共簡低單罵的蜘口剖頭惹報(bào)利告階。第受一較部屢分》第浪一同章》第齒二羅節(jié)（齡五般）餓審待計(jì)萍結(jié)伙果審陳計(jì)飽服牧務(wù)收的圍對(duì)屆象先并囑不費(fèi)僅瘡限泊于見被斃審膛計(jì)噸單寇位機(jī)或四審夠計(jì)假的裕委車托蒙人朵，歇可思能慶是吹所暗有辭有傳利鋸害騾關(guān)禽系捕的更用谷戶驅(qū)，巷包蓋括桃股卡東租、斯債聚權(quán)校人畝、坑證恨券慶交徐易獵機(jī)芬構(gòu)醋、錦稅飲務(wù)灑金階融擁機(jī)堪構(gòu)足及濱潛兄在襪的敗投養(yǎng)資仔者揪等凈等廣。第形一缸部鐵分》第脅一揪章》第勾二沒節(jié)（畫六育）專有宗利躺害康關(guān)拜系訪的桑用傅戶目標(biāo)獲取、評(píng)價(jià)審計(jì)證據(jù)判斷相符程度審計(jì)報(bào)告既定標(biāo)準(zhǔn)經(jīng)濟(jì)活動(dòng)與經(jīng)濟(jì)事項(xiàng)認(rèn)定圖1備-企1：疲審要計(jì)學(xué)是提一討個(gè)將系倒統(tǒng)珠化醫(yī)過偽程圖1罩-泄2會(huì)傳計(jì)幫、喚審慘計(jì)賺與償企均業(yè)濫會(huì)杏計(jì)耳準(zhǔn)盯則思的誓關(guān)秋系會(huì)計(jì)企業(yè)會(huì)計(jì)準(zhǔn)則審計(jì)交易記錄與報(bào)表的編制對(duì)財(cái)務(wù)報(bào)表的評(píng)價(jià)遵嬌循參娛照審稼計(jì)沾準(zhǔn)醋則.審新計(jì)檔的典依宣據(jù)遷是“既盯定合標(biāo)道準(zhǔn)”（鹽如報(bào)上津圖1嗚-遇2）懼，臉會(huì)裝計(jì)嘗與濫審云計(jì)案的敬關(guān)睜聯(lián)酒就律是隨這道個(gè)“既郊定去標(biāo)蝴準(zhǔn)”。聽會(huì)賀計(jì)阻工吩作季是誕會(huì)梁計(jì)撞人冷員續(xù)遵筐循“既撕定睬標(biāo)縱準(zhǔn)”對(duì)“交侄易膠記短錄杜與怪報(bào)戚表遙的劫編閱制”（散如氣上鈴圖1富-容2）練，把而顏審塘計(jì)扒工址作總是濁審衫計(jì)計(jì)人磚員冠遵變循蝕審某計(jì)鉗準(zhǔn)稱則甜、盞參幣照“既著定很標(biāo)界準(zhǔn)”（羅如箭上班圖1妨-芬2）嗚對(duì)“經(jīng)桌濟(jì)腥活菌動(dòng)鈔與橋經(jīng)桐濟(jì)員事然項(xiàng)益認(rèn)游定已進(jìn)截行怪再俗認(rèn)舅定”，視從廟而朋發(fā)怕表瘋審榨計(jì)坡意崗見術(shù)出衫具第審陡計(jì)介報(bào)白告衰的召過河程楚。二觸、狡審斷計(jì)碗的剖種者類分趨類基躍本涂分因類其直他旅分尿類主圈體內(nèi)霸容段和框目慮的政交府愈審籍計(jì)此、惰內(nèi)框部時(shí)審歷計(jì)奴、奴注誘冊(cè)邊會(huì)似計(jì)舍師日審己計(jì)財(cái)起務(wù)恨報(bào)滴表玻審杏計(jì)始、隸經(jīng)包營惕審征計(jì)糧和授合海規(guī)碎審毯計(jì)（李一賽）客審硬計(jì)剃的破分舉類蝕方求式其松他領(lǐng)分告類范趟圍時(shí)紹間地獨(dú)點(diǎn)動(dòng)循機(jī)策茂略全鉤部惑審稿計(jì)滔與甲局漁部絮審脊計(jì)可渣分花為最事證前析、熱事看中械和礎(chǔ)事免后剛審庫計(jì)椅，代也刊可倚以鉛分瞞為剝定滋期液與位不駐定良期眉審姜計(jì)葉，聰還速可頌以城分篩為及期欠中海與駱期會(huì)末鉛審淹計(jì)就限地衣審蠅計(jì)晨和萬報(bào)鑄送田審趁計(jì)強(qiáng)唯制巷審妙計(jì)特和炸任挎意扛審熊計(jì)通確知匠審庫計(jì)善和悟突毅擊犧審鳥計(jì)第泰一酒部居分》第敬一雹章》第逼二耗節(jié)1稀.按統(tǒng)主紫體怪的顧不表同賊分廉類內(nèi)嚼部鈴審珠計(jì)注拔冊(cè)企會(huì)相計(jì)柜師救審爭計(jì)政睛府徒審誤計(jì)（承二溪）雹審醫(yī)計(jì)保的貪基土本仆分位類政楚府午審澤計(jì)漠是揪由桌國形家小審聾計(jì)目機(jī)刊關(guān)腸代者表紡國經(jīng)家城依屋法謹(jǐn)對(duì)兩國照務(wù)拔院驅(qū)各鈴部燈門就和命地倉方需各悟級(jí)釣人努民王政狗府宰及川其她各生部炭門杠的拾財(cái)心政攝收酬支歉，改國桌有裙的走金韻融極機(jī)叼構(gòu)稠和招企休業(yè)裳事賀業(yè)駕組嚴(yán)織右的備財(cái)費(fèi)務(wù)汪收斬支柜，援以爪及遣其燙他附審更計(jì)果法扒規(guī)通定雅應(yīng)街當(dāng)面接擋受懇審錦計(jì)杏的濃財(cái)湖政不收妹支閑、錄財(cái)營務(wù)豆收粘支茫的搜真勤實(shí)性、惰合觸法揪和逃效澆益后性但進(jìn)袋行興審縫計(jì)窄監(jiān)遣督習(xí)。第聚一悼部機(jī)分》第乳一掉章》第泥二緒節(jié)政暫府詠審憶計(jì)內(nèi)傷部厲審扮計(jì)巷一歲般恭由普各躺單巨位洗自川身握設(shè)澡置眠的勢(shì)相薦對(duì)系獨(dú)蹈立引的系審媽計(jì)專部畏門府對(duì)畏單拖位暗內(nèi)水部自進(jìn)熊行漲的賽審釀?dòng)?jì)容。會(huì)它畫實(shí)襖際會(huì)上眾是比最屯高黃管范理娛部椅門格對(duì)石下蒙屬絕組除織美的舍控嚷制榜與真監(jiān)軌督致，御是嘴管闊理常職最能蜓的嘆一跨部扒分鼓。內(nèi)小部符審薄計(jì)苦主凡要桐監(jiān)趟督餃檢記查逮本病單摧位票的真財(cái)婦務(wù)柴收跳支餅和五管述理背活俗動(dòng)申。條內(nèi)請(qǐng)部草審士計(jì)掌有拔利蠟于丘單穴位姓內(nèi)芳部害控錦制剛、姜管克理御的補(bǔ)實(shí)被施銹與鴿改幻玉進(jìn)冬，蜻但榆由喉于君內(nèi)灶部糕審駱計(jì)綁是順由盆單脊位聾內(nèi)讀部驕人桂員丟所陰完汗成諒，洽其貼獨(dú)盼立弊性抹相按對(duì)尚較沃弱纖。第種一渾部躁分》第蝴一帳章》第危二弊節(jié)內(nèi)禾部現(xiàn)審角計(jì)注絹冊(cè)憲會(huì)勢(shì)計(jì)判師郵審事計(jì)夠一康般小是粒由紋政焦府眼有鳥關(guān)把部菜門其審維核亦批悄準(zhǔn)安的斃注杜冊(cè)捎會(huì)夢(mèng)計(jì)統(tǒng)師懲組刃成帝的仁會(huì)裙計(jì)機(jī)師嗓事動(dòng)務(wù)附所胳所眠進(jìn)禍行粒的背審誕計(jì)志。固會(huì)辛計(jì)欺師便事頑務(wù)豆所盞不風(fēng)附事屬腔于喉任保何妹機(jī)史構(gòu)紡，慘自逗收掉自瘋支嶄、貢獨(dú)熟立數(shù)核米算漫、速自賞負(fù)殊盈叢虧捆、無依累法盯納毅稅殲，鞋具晴有她法耀人索資茶格哄，爽因王此拌具受有萄較扭強(qiáng)拐的疏獨(dú)兆立隊(duì)性撤、啦客乞觀飾性念和烈公賀正雕性政。第屆一陪部采分》第錄一堪章》第豪二搶節(jié)注朽冊(cè)紙會(huì)綿計(jì)豪師穴審組計(jì)第幕一蘆部夾分》第敲一價(jià)章》第悔二澡節(jié)2求.按滲目艇的文、兼內(nèi)儀容放的靠不身同很分則類經(jīng)園營府審污計(jì)財(cái)笨務(wù)狐報(bào)懲表你審無計(jì)合蘋規(guī)認(rèn)審器計(jì)第扁二層節(jié)歡審菠計(jì)武的粘概凍念招與豬種偷類—虹—審何計(jì)男的粗種攻類財(cái)柿務(wù)文報(bào)利表攝審鳥計(jì)會(huì)掛計(jì)浙報(bào)藝表脆審押計(jì)準(zhǔn)的事主絹體按是蝦注各冊(cè)蛙會(huì)跳計(jì)哲師審刻計(jì)尤的店依較據(jù)婆是疼有央關(guān)扛法憑規(guī)鍋和的會(huì)鍬計(jì)幣準(zhǔn)露則審塔計(jì)思的誘客準(zhǔn)體巨是拜財(cái)膏務(wù)傅報(bào)衣表六和吳相劑關(guān)應(yīng)信抗息審絞計(jì)飯目施的據(jù)是位查置明進(jìn)財(cái)皂務(wù)酬報(bào)厚表咐是因否哪符憲合既方定笛標(biāo)縮慧準(zhǔn)審胸計(jì)重報(bào)瓦告更外材發(fā)荷布第處二冰節(jié)宴審飽計(jì)籠的業(yè)概駛念腔與級(jí)種身類—府—審巨計(jì)靈的鵝種毯類合圾規(guī)久審?fù)哂?jì)以誰確剃定魂被拆審涉計(jì)滴單幫位伏財(cái)完務(wù)糞活徑動(dòng)慢是黑否霞符迫合群有趟關(guān)瓣法缸律積、騙法許規(guī)尚、詢規(guī)脹章飾制領(lǐng)度仆、原合喘同冊(cè)和雕有萍關(guān)套控當(dāng)制可標(biāo)接準(zhǔn)逐為款目賓的由船審宜計(jì)雪機(jī)芽關(guān)諸或腹其告委涌托敘的薦審恭計(jì)努組室織走或碼人奧員弓實(shí)遮施審梯計(jì)鴿依爬據(jù)勸是通相臭關(guān)農(nóng)的枝法保律肉、己法盲規(guī)犁、患規(guī)惡章堵制軟度慌、叔合寺約便等審奸計(jì)駛報(bào)妖告好的豈使羨用訴范是圍燙有拔限第權(quán)二潤節(jié)渾審右計(jì)釀的砌概腐念押與籃種幫類—韻—審澡計(jì)嚇的元種壯類經(jīng)蠟營年審串計(jì)為橫了翠評(píng)息價(jià)木某涼個(gè)熊組洪織聞的握經(jīng)待濟(jì)左活貌動(dòng)擺在惜業(yè)婦務(wù)秒、惹經(jīng)員營慎、繁管慎理則方側(cè)面美的渠業(yè)哲績浮，哨找蹲出脊改弄進(jìn)舒的趕機(jī)銀會(huì)報(bào)并筋提聯(lián)出銀改扯善規(guī)的篇建京議敬，笛而摸對(duì)志一飼個(gè)樣組瞧織潛的足全筑部秀或樣部淺分蜓業(yè)鹽務(wù)饑程序序甘與完方僚法逆進(jìn)劃行靈的聽檢呢查光。第濾二弦節(jié)房誠審覆計(jì)直的吹概絹念伶與賠種停類—通—審渾計(jì)評(píng)的蔥種醉類經(jīng)濕營彩審劣計(jì)以摸評(píng)傘價(jià)牢經(jīng)浪營簡業(yè)框績努、套尋建找高改呼善墳途蟲徑濁并土提謠出悅建姓議黨為估目壟的注閱冊(cè)怨會(huì)戒計(jì)簡師西、書政覽府榮審?fù)抻?jì)紅人孟員啦和扇內(nèi)宰部榆審終計(jì)朗人面員咬都濤可仿以終成宿為五審脈計(jì)送主蘆體沒罷有港固恢定飯的匯審鑼計(jì)少依役據(jù)擋，周建辣立思評(píng)掌價(jià)隸標(biāo)袍準(zhǔn)孩是貍審鋸計(jì)躍工愛作打內(nèi)懷容親的豎一墊部返分審本計(jì)善報(bào)滋告淋往槳往球僅為限擇于替委啄托阻人壁使掀用類別區(qū)分審計(jì)目的審計(jì)內(nèi)容財(cái)務(wù)報(bào)表審計(jì)對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見財(cái)務(wù)報(bào)表經(jīng)營審計(jì)評(píng)價(jià)經(jīng)營活動(dòng)的效率和效果經(jīng)營程序和方法合規(guī)性審計(jì)確定是否遵循了特定的法律、法規(guī)、程序或規(guī)則特定的法律、法規(guī)、程序或規(guī)則的遵循情況第齊二圾節(jié)冤審種計(jì)姐的鐵概詳念貓與泉種獸類一香、芝審蒙計(jì)子的保概撞念二僻、味審竄計(jì)秘的裳種深類三巴、箱審模計(jì)愛方集法錯(cuò)的允演金進(jìn)主敗要內(nèi)捷容三輔、芹審浩計(jì)屆方朝法殘的汪演見進(jìn)賬綠項(xiàng)收基令礎(chǔ)路審刷計(jì)制鑄度蛇基乳礎(chǔ)偏審廈計(jì)風(fēng)謀險(xiǎn)靜導(dǎo)算向繩審歉計(jì)三溝、目審辟計(jì)刃方敗法雕的板演肉進(jìn)賬霧項(xiàng)益基著礎(chǔ)紗審足計(jì)：以隱公瀉司菜的殖賬腎簿餓和燭憑比證鐮作城為千審襖查犬的秘出襯發(fā)織點(diǎn)企，唱圍扛繞等會(huì)紡計(jì)惱報(bào)鼻表某、障會(huì)映計(jì)玻賬如簿武及棍有巷關(guān)駕憑尚證雷進(jìn)張行磚審題計(jì)。象（俯詳嫂細(xì)畝審接計(jì)績）特待點(diǎn)井：耗對(duì)幸會(huì)記計(jì)趣憑強(qiáng)證拳和刮賬雄簿忌詳輛細(xì)憐審懇查三敞、略審況計(jì)顫方殊法倍的陷演寸進(jìn)制康度躁基躬礎(chǔ)英審虜計(jì)：指畢審劇計(jì)守人姓員標(biāo)的械工戰(zhàn)作謀建齊立拔在輛對(duì)窯內(nèi)授部曉控隊(duì)制嶄制浴度諸的里測(cè)庫試跟和普評(píng)帥價(jià)汗基抖礎(chǔ)藏上收的繡一奏種那審厭計(jì)烈方釀法靜。特核點(diǎn)炒：滋以游了愧解驚測(cè)芽試跨內(nèi)圈部母控米制竊為肉基意礎(chǔ)童的盟抽埋樣點(diǎn)審鏈計(jì)糟。風(fēng)括險(xiǎn)見導(dǎo)扯向小審漠計(jì)注費(fèi)冊(cè)渣會(huì)虎計(jì)蹤蝶師棍必師須難從立更圈高嬌層億次篩，側(cè)綜憐合株考盞慮也企召業(yè)伍的幫環(huán)借境片和我面盤臨稍的教經(jīng)側(cè)營史風(fēng)畜險(xiǎn)遵，臘把歌握文企憤業(yè)地面阻臨瓜的且各始方概面報(bào)情月況篩，室分研析頑企憶業(yè)溜經(jīng)洗濟(jì)低業(yè)搜務(wù)規(guī)中殿可訓(xùn)能范出狡現(xiàn)晉的愛錯(cuò)吸誤市和塔舞轎弊查行淋為貓，們并綿以濟(jì)此宋為辛出趴發(fā)漂點(diǎn)授，窮制找定載審芽計(jì)銅策身略足，貍依盼據(jù)屋審貧計(jì)階風(fēng)狹險(xiǎn)廣模凳型膽，秧制銜定耍與膊企抬業(yè)鳥狀胸況礎(chǔ)相右適毯應(yīng)例的喉審瘋計(jì)租計(jì)告劃棉，港以腦確筆保新審續(xù)計(jì)沃工碰作釣的溪效覽率診和兇效平果說。三鐵、黎審梢計(jì)童方撕法刷的疼演萍進(jìn)風(fēng)決險(xiǎn)恐導(dǎo)經(jīng)向敬審大計(jì)：增是纏指婚注造冊(cè)排會(huì)磚計(jì)熱師舉通裕過芳對(duì)壯被虹審云計(jì)烈單繪位卡進(jìn)刊行炸風(fēng)障險(xiǎn)駕分肺析位、勻評(píng)蜜價(jià)猶被湊審咽計(jì)消單魂位剩風(fēng)草險(xiǎn)?？氐踔票?、淡確緊定回可埋接紀(jì)受懂審啊計(jì)氣風(fēng)辱險(xiǎn)娃，痛以娛風(fēng)鋸險(xiǎn)俯評(píng)五估懲結(jié)梢果裂決妥定邊審妨計(jì)據(jù)執(zhí)墓行傅程臥序鞋。特顧點(diǎn)但：厲以鞋風(fēng)曲險(xiǎn)嚷模對(duì)型您為植基告礎(chǔ)悶進(jìn)叨行頑的死審璃計(jì)最怎初傍開毛發(fā)象的帝審口計(jì)蜻風(fēng)千險(xiǎn)嬌模界型獸用登下膝列超方遭程叫式隱表妖示映：審雜計(jì)男風(fēng)穗險(xiǎn)=固接有僅風(fēng)共險(xiǎn)×控陳制悠風(fēng)牽險(xiǎn)×檢傻查浸風(fēng)骨險(xiǎn)審泳計(jì)躲風(fēng)化險(xiǎn)閑模閣型辱的私出旦現(xiàn)絞，償解白決伯了宅審兵計(jì)喝資塑源率的兆分矮配遵問膜題勾，項(xiàng)要垂求揮注兼冊(cè)呀會(huì)笨計(jì)使師燈將憂審約計(jì)輸資詳源質(zhì)分貫配牧到膏最妖容亞易醬導(dǎo)嗚致休財(cái)線務(wù)景報(bào)廢表君出述現(xiàn)銳重貝大量錯(cuò)勺報(bào)繩的溪領(lǐng)回域忠。三佳、臂審年計(jì)拼方建法侮的蒸演朋進(jìn)第湖三廢節(jié)匠審封計(jì)尖監(jiān)喝督怒體覺系一議、范審頃計(jì)駝監(jiān)草督渠體常系二爛、漿注虧冊(cè)德會(huì)苗計(jì)自師軍審故計(jì)雅與搏政治府爺審孕計(jì)居的潑關(guān)貝系三垂、也注龜冊(cè)低會(huì)窮計(jì)嘉師夸審逮計(jì)乖與罵內(nèi)桌部監(jiān)審呀計(jì)芬的鳥關(guān)率系主跨要內(nèi)求容一未、擺審皮計(jì)悅監(jiān)長督遣體旗系從辦國涉內(nèi)以外降審市計(jì)輸?shù)牡v齒史偵和痕現(xiàn)相狀仿來念看群，鄰審扔計(jì)責(zé)按濫不輪同臣主渴體酒劃呆分漲為柏政盟府閑審深計(jì)霜、沒內(nèi)撈部勸審餅計(jì)箏和憶注乞冊(cè)磨會(huì)南計(jì)游師悄審左計(jì)它，收并焦相伍應(yīng)甩地贈(zèng)形弱成烏了戶三礎(chǔ)類士審腰計(jì)錄組約織油機(jī)泥構(gòu)炕，糊共芽同配構(gòu)苗成販審生計(jì)合監(jiān)底督烤體盞系肆。在貞審梳計(jì)租監(jiān)陪督錯(cuò)體泛系白中議，純政您府火審洽計(jì)腥、藥內(nèi)筆部樸審柏計(jì)明和炭注株冊(cè)兇會(huì)咬計(jì)賊師貢審血計(jì)探既渣相農(nóng)互鴿聯(lián)省系孤，潮又傭各禽自篩獨(dú)狹立鳳、游各科司殺其爛職擾，堆涇般渭悠分弄明不地升在爭不辜同盆的特領(lǐng)嗎域念實(shí)掠施涌審仔計(jì)盲。它廢們膜各咬有控特承點(diǎn)初，艷相恩互孤不巾可醉替澇代墓，太因睜此盲不撤存連在歸主古導(dǎo)鞭和墾從溝屬尿的駁關(guān)懼系援。第難一筍部激分》第編一距章》第缺三左節(jié)二牛、網(wǎng)注散冊(cè)知會(huì)曠計(jì)玩師炮審食計(jì)形與紅政雁府逆審艘計(jì)況的搞關(guān)漁系聯(lián)熄系物：幅相圣對(duì)汽于次審材計(jì)蒜客車體蛛而糧言塑，屯政限府輩審翼計(jì)抽和范注筒冊(cè)世會(huì)古計(jì)船師怕審嘩計(jì)趣均耐是落外坡部奴審鑄計(jì)仙，匙都倍具潮有早較倉強(qiáng)注的昂獨(dú)墻立薪性膨。區(qū)滅別州：堤從竭我搞國控來策看腥，察兩鐵者請(qǐng)?jiān)谙ぴS鞠多脊方攔面哪存軍在腥區(qū)江別更（輩見谷下猴圖介）第彩一兆部舉分》第像一咸章》第星三鉤節(jié)兩慶者淚審纖計(jì)航標(biāo)釋準(zhǔn)壯不準(zhǔn)同兩性者斯經(jīng)泛費(fèi)爽或判收煎入趣來濫源似不紙同兩碑者劑取盾證滾權(quán)趟限報(bào)不毛同兩豎者裕對(duì)掙發(fā)赴現(xiàn)支問吧題浴的詠處叫理拌方暢式譯不摔同兩允者俊審森計(jì)亡目昏標(biāo)字不束同第神一中部赤分》第帽一咬章》第爽三蟻節(jié)區(qū)約別政己府假審洽計(jì)陸的滲目察標(biāo)陳是軟對(duì)硬財(cái)縮慧政猛收圈支端或視者扯財(cái)屑務(wù)怕收棒支位的柔真賴實(shí)農(nóng)、姓合制法酸和趁效盯益努依目法拜進(jìn)宴行西的怕審宣計(jì)司。注候冊(cè)泥會(huì)溪計(jì)犯師廈審祥計(jì)定的責(zé)目睡標(biāo)走是敘依墳法置對(duì)宜會(huì)汽計(jì)莫報(bào)夾表爐的森合計(jì)法劉性贈(zèng)與響公時(shí)允誰性曾發(fā)睜表亭意涂見慌。第知一程部貓分》第盒一科章》第周三扎節(jié)兩埋者會(huì)審怪計(jì)替目捷標(biāo)圈不功同政各府寺審所計(jì)嘗是抓審齡計(jì)月機(jī)移關(guān)鴿依浪據(jù)《中刃華款人刑民漁共時(shí)和益國陳審助計(jì)緩法》和扯國序家拜審冊(cè)計(jì)露準(zhǔn)釋則疼等熱進(jìn)形行梳的揭審適計(jì)薄。注血冊(cè)涼會(huì)群計(jì)牙師鹽審爭計(jì)引是始注蹲冊(cè)嫩會(huì)鑰計(jì)兩師懷依呼據(jù)《中憑華對(duì)人垃民益共悶和哥國駐注檔冊(cè)請(qǐng)會(huì)痰計(jì)賞師逆法》和漏中瓦國墳注防冊(cè)瘋會(huì)鼠計(jì)分師稀審諸計(jì)雨準(zhǔn)娛則述進(jìn)救行紹的雙審昂計(jì)籌。第應(yīng)一貧部舒分》第短一攜章》第辟三裳節(jié)兩艇者搞審騾計(jì)微標(biāo)個(gè)準(zhǔn)選不崖同政駝府訊審解計(jì)海履葛行兵職況責(zé)賓所何必銹需趴的粥經(jīng)篇費(fèi)蛇，艷應(yīng)賢當(dāng)言列膠入村財(cái)氧政劈燕預(yù)組算縱，香由盒本夸級(jí)府人決民裁政繳府煩予污以痕保神證應(yīng)。注域冊(cè)女會(huì)歷計(jì)計(jì)師反的脫審撒計(jì)歐收占入腫來激源崖于術(shù)審捎計(jì)狀客象戶搶，便由省注恭冊(cè)蠟會(huì)單計(jì)此師掃和嗎審捕計(jì)穗客叉戶遇協(xié)躺商婆確則定排。第零一氧部娃分》第省一治章》第烏三載節(jié)兩萄者航經(jīng)囑費(fèi)臥或增收眠入巧來隊(duì)源諸不足同審榨計(jì)拆機(jī)峽關(guān)障有閃權(quán)厚就挨審顆計(jì)嗎事毛項(xiàng)小的借有覆關(guān)覽問妖題教向傭有拋關(guān)退單動(dòng)位睬和逆?zhèn)€鑄人般進(jìn)鳴行勢(shì)調(diào)昨查歷，功并釀取樓得曉有寺關(guān)疲證案明翠材梯料米。若有庸關(guān)踐單窯位焦和登個(gè)瓣人避應(yīng)支當(dāng)山支鄰持青、跟協(xié)框助冬審種計(jì)月機(jī)狗關(guān)哀工勤作退，葬如穗實(shí)費(fèi)向搞審嚴(yán)計(jì)各機(jī)沾關(guān)促反旺映鑄情岸況繁，帥提像供稅有拐關(guān)吉證略明暴材胳料的。注珠冊(cè)忘會(huì)字計(jì)判師塌在釘獲熄取桑證撕據(jù)尾時(shí)控很詢大外程譜度巧上宮有辨賴妥于滋被積審練計(jì)圈單選位昌及狀相犁關(guān)曉單遣位針的置配醫(yī)合嚼和些協(xié)囑助不，哥對(duì)隸被產(chǎn)審搶計(jì)贈(zèng)單親位糾及要相缸關(guān)魔單陽位篩沒鴿有靜行戀政金強(qiáng)付制乳力牲。第穩(wěn)一盯部董分》第腦一射章》第偷三都節(jié)兩蠻者脈的豆取釀證扭權(quán)末限寇不糕同審貪計(jì)成機(jī)耀關(guān)按植照?qǐng)鰧彸庇?jì)公署孕規(guī)械定舍的湖程遺序捷對(duì)猶審?qiáng)W計(jì)曾組策的燈審并計(jì)堂報(bào)利告名進(jìn)鋼行腹審史議結(jié)，捕并籮對(duì)繳被食審恩計(jì)略對(duì)貞象笑對(duì)寨審也計(jì)啦組援的壺審預(yù)計(jì)隱報(bào)礙告方提昌出述的輸意著見加一拔并后研揮究姻后登，牧提結(jié)出墓審餅計(jì)皮機(jī)雪關(guān)班的券審吉計(jì)壓報(bào)宅告散；芒對(duì)寬違扔反蘋國帽家亞規(guī)仍定錢的食財(cái)翠政服收?qǐng)?zhí)支有、怒財(cái)找務(wù)傍收柏支敵行傍為允，依洪法畏應(yīng)頌當(dāng)驚給洲予亞處譽(yù)理并、段處服罰其的煎，旬在花法閥定睜職凈權(quán)預(yù)范炭圍尖內(nèi)舅作卵出抗審婆計(jì)卷決極定購或獻(xiàn)者宏向循有用關(guān)祥主打管盤機(jī)新關(guān)傭提志出導(dǎo)處廈理恒、胸處車罰義的氏意不見搶。注俘冊(cè)膛會(huì)梯計(jì)站師對(duì)井審菊計(jì)此過領(lǐng)程冤中之發(fā)司現(xiàn)糧需困要菊調(diào)但整劣和鳴披淺露肌的蜘事得項(xiàng)磁只誕能昂提蛛請(qǐng)棵被頭審進(jìn)計(jì)姜單忽位昂調(diào)爸整擁和恨披疲露釀，沒生有蝦行玩政吧強(qiáng)繡制立力；我如乳果武被桿審重計(jì)彎單違位飼拒叼絕炮調(diào)嘉整神和坊披閃露穿，損注荷冊(cè)摔會(huì)抄計(jì)翁師就視繁情雪況文出匙具頸保舟留交意當(dāng)見傍或斬否騾定司意種見叨的換審稈計(jì)患報(bào)逐告篇。它如塘果較審埋計(jì)炒范霜圍特受被到咬被絞審體計(jì)鴉單衫位慰或毫客返觀捷環(huán)位境迷的毫限叔制牙，吧注徹冊(cè)羊會(huì)顏計(jì)型師臉視衛(wèi)情摩況弄出零具抵保別留美意劈燕見店