第三章審計(jì)方法與過程

第三章審計(jì)方法和審計(jì)過程本章要點(diǎn)第一節(jié)審計(jì)方法第二節(jié)審計(jì)抽樣第三節(jié)審計(jì)過程本章要點(diǎn)1.審計(jì)的一般方法和取證方法2.選取測試項(xiàng)目的方法3.抽樣風(fēng)險(xiǎn)和非抽樣風(fēng)險(xiǎn)4.統(tǒng)計(jì)抽樣和非統(tǒng)計(jì)抽樣5.樣本的設(shè)計(jì)6.選取樣本的基本方法7.審計(jì)過程的主要工作第一節(jié)審計(jì)方法一、審計(jì)方法的含義和分類二、審計(jì)的一般方法三、審計(jì)的取證方法一館、叮審扇計(jì)橡方下法鬧的鉆含錘義宅和蝦分役類（亦一曉）食審蛋計(jì)妙方張法移的釀含劃義審勸計(jì)蹈方霜法愉是話指劑審濾計(jì)律人手員迷為拍完駛成灶審排計(jì)悠工稻作嫌、合實(shí)駕現(xiàn)觸審奔計(jì)倚目冷標(biāo)倒而桶采輝取宗的箭各貫種麻方治式具、克手斗段拼和揪技押術(shù)磚的靈總美稱還。一爭、緞審下計(jì)末方蕉法拐的陵含穿義遲和紋分見類(回二鋪)啞審法計(jì)謝方暈法摧的匹分舍類審摔計(jì)覺方臟法貼可悅以揉分缺為惰一油般帳方晃法姜和章取然證群方論法獄兩右大反類躍。審屑計(jì)般的潔一漸般斗方練法秘，縱按理審河計(jì)吩工禮作貌的浩先航后毫順馬序遭不蘿同來，豆可維以它分鄰為仍順默查府法牌和裂逆精查憑法宅；警按名審價(jià)計(jì)泡工貿(mào)作謙的碑范泛圍閘或尺詳由簡蒼程紙度蛋不汽同砍，頌可姿以寇分胃為惠詳買查啟法纏和音抽身查常法且；內(nèi)按噴審疤計(jì)獸工瓦作勸的皮基逮礎(chǔ)科不均同殼，多可方以泄分惰為次賬域項(xiàng)跟基踩礎(chǔ)判審萌計(jì)饅法許、免制汗度塑基單礎(chǔ)雅審置計(jì)吼法舅和嗚風(fēng)光險(xiǎn)雁導(dǎo)帳向恩審濃計(jì)畫法異。審劉計(jì)勺的肌取凡證裝方券法櫻，終是穿指盆收顫集局審來計(jì)際證報(bào)據(jù)舅所吉采拌取杰的咽各是種第技塞術(shù)機(jī)方留法糧，軟主粥要套包集括叨審?fù)荛嗱?yàn)法版、掉核瓣對丙法態(tài)、癢監(jiān)扭盤后法罩、膛函夠證瞇法壟、傍計(jì)丸算栽法怪、名觀稍察撞法碌、背分咸析穴法斤、征詢鮮問火法寫、愧調(diào)斜節(jié)居法導(dǎo)、健鑒酬定倘法勞等傅。二路、撤審標(biāo)計(jì)更的命一血般價(jià)方眾法（送一獵）博順毀查葉法順牲查專法，端又斯稱燙正候查厭法囑，聾是拔指溜按盛照旺會(huì)投計(jì)教核轉(zhuǎn)算際過茄程正的謠先明后以順矛序脂，降依宵次殊審放查言憑份證肆、旺賬躺簿鑒和黨報(bào)街表蔬資阻料色的趴一那種柴審更計(jì)泰方哄法掩。優(yōu)威點(diǎn)摧：脈辛絡(luò)碎清搞晰訂，串操恒作串簡悶便肉，鉗審截查訂全師面叨完足整途，割審屑查福結(jié)句果路較寇為乏可辨靠塵（設(shè)效粥果有好茶）兩。缺賺點(diǎn)只：工傲作名量伶大襲，梨審淘計(jì)鑒成王本排高贊，舌審類計(jì)遇效功率逗低雅。適鞏用：繩（判1權(quán)）也規(guī)濾模蹄小攻、憲業(yè)墊務(wù)用量帝少流的改單掉位自和憑內(nèi)奏部仇控踢制為制嗎度體不訊健胃全籃的副單差位哪；慢（哲2耽）難重臉要刃的策審禿計(jì)走事詞項(xiàng)膀或仗貪定污沉、茫舞拌弊蛛專奏案唇審校計(jì)囑。二謠、淋審絮計(jì)聾的飽一邀般貸方句法（李二震）旨逆劫查餐法又歪稱氧倒據(jù)查株法，是澇按積照殖會(huì)桑計(jì)畏業(yè)詢務(wù)作處威理社的良相痕反鍛程棚序繼進(jìn)替行籃審急查鞋的塵一女種寺方情法司。蝦逆膏查陶法呀是拳現(xiàn)司代鴉審擊計(jì)別中竿普炸遍悼采劍用等的椅方奪法肚。優(yōu)搬點(diǎn)爺：審句計(jì)崇的鞋范獨(dú)圍喚小伸，錯(cuò)審胖計(jì)圾的氏重棕點(diǎn)令突飾出壞，頂省蔥時(shí)秒省蒼力壺，掃審解計(jì)辯成凍本訪低燈，偵審規(guī)計(jì)撞效披率號高作。缺疊點(diǎn)貫：審嫌計(jì)霜范傍圍狼不嫁全昂面棕，冰不盒利罰于旋查插出父各窄種冠錯(cuò)尼誤撿和指舞活弊鏈，拋而互且鬼審吹計(jì)嶼范賀圍姜取循決來于堪審塊計(jì)禽人洽員縮慧經(jīng)戒驗(yàn)繭和漆能械力拘，根審嗎計(jì)山失揀誤妖的腫可餓能樓性搜比喇順帽查子法永更匪大壺。適慰用宴：規(guī)艱模共較機(jī)大喘、懇業(yè)朱務(wù)那量貴較吐大暢的竹大享型絲式單賺位玻和頂內(nèi)蛛部筍控權(quán)制準(zhǔn)較片好賄的兆單絹位窄。二番、踏審帶計(jì)師的終一裕般疫方楊法(教三岸)竊詳叔查朋法詳機(jī)查萌法少，翼是嫁指撫被奔審哭計(jì)跪單館位搏一帆定單時(shí)歇期毫內(nèi)撓全脖部筐經(jīng)競濟(jì)邁活慮動(dòng)殿和暫全分部猶會(huì)矩計(jì)鉛資籠料拳進(jìn)爸行暫全擴(kuò)面軋、個(gè)詳債細(xì)這審考查忌的張一魚種碼方隨法襪。詳頁查惡法錫的硬優(yōu)移點(diǎn)喝是肌容預(yù)易蛛查齒出醫(yī)各怎種娘錯(cuò)跌誤銜和牽舞燃弊荷，踐審凝計(jì)欲效映果睬高壘，斷審仆計(jì)組風(fēng)皂險(xiǎn)機(jī)低裙。欣其云缺槐點(diǎn)軋是宇工謠作膠量殘大田，氣審右計(jì)保成銅本修高航，季審嘉計(jì)脖效獨(dú)率叔低福。在智實(shí)胖務(wù)妹中塑，直除飽對娛有說嚴(yán)冤重遷問揪題習(xí)的甜非續(xù)徹產(chǎn)底羊檢叫查粘不總可包的叢專冊案淋審棄計(jì)小，肆以疤及臟業(yè)牌務(wù)速活老動(dòng)皂很晝少唐的站小滴單翻位膠采鋪用摔此添法藍(lán)之躁外丸，亦一旋般智不澇采耗用再此瓦法腹。二證、筆審切計(jì)僅的拿一封般與方衡法(穴四燈)謀抽玻查壤法是曲指鋪從奴被躲審長計(jì)停單仙位狐一色定珍時(shí)幻玉期欺內(nèi)臥全你部鴨經(jīng)獻(xiàn)濟(jì)肯活帽動(dòng)這和安全織部況會(huì)錢計(jì)臟資有料被中醫(yī)，良抽誦取測部茄分愁經(jīng)邁濟(jì)蜂活遭動(dòng)濟(jì)和罷會(huì)袋計(jì)測資瘦料已進(jìn)敞行晉審虧計(jì)腐，剃并籍根響據(jù)歲審矛計(jì)弊結(jié)冬果今推留斷錫總碰體她正咱確隨性例的鈔一噴種窩方站法寧。優(yōu)在點(diǎn)透:予省哲時(shí)者省沿力師，月審窯計(jì)蜂成剪本喪低帽，樹審敏計(jì)蠶效宮率嫌高歷。缺治點(diǎn)蹈:噴當(dāng)碑樣浙本齊抽魚取同不登當(dāng)排，餅不蕉能計(jì)代堪表懸總騙體盛特萌征析時(shí)語，收就牽可鵲能怎得典出毀錯(cuò)晃誤餐的眼結(jié)階論班，蘆并娛且刮不掛利物于算查寄出功各翁種對錯(cuò)性誤班和羽舞杯弊貸。適摧用叼:氏規(guī)抖模羨較元大墾、書業(yè)擊務(wù)嗎量喬較加多象以月及是內(nèi)則部煩控享制取健苦全偷的皆單拉位酷?，F(xiàn)佳代釘審?fù)谟?jì)嬸廣過泛目采蠢用關(guān)抽某查彈法詠。二絨、宮審筑計(jì)糖的絞一宮般父方斥法(設(shè)五汁)兄賬屆項(xiàng)蝴基社礎(chǔ)惑審對計(jì)賺法別（怖2珠0夫世咐紀(jì)疫4只0書年拼代環(huán)前丑）在則審倍計(jì)緣瑞發(fā)榆展硬的刮早光期剪，艷企錫業(yè)日組親織嚴(yán)結(jié)細(xì)構(gòu)罵簡蛛單摟，消業(yè)帝務(wù)夠性斗質(zhì)針單呈一覆，申此腎時(shí)俊的竄審去計(jì)遺的主緩要茶目辜的是律查礦錯(cuò)悟防價(jià)弊隔，佩審做計(jì)倦人揀員廢圍腳繞會(huì)追計(jì)沈賬蒜簿妻、慰會(huì)春計(jì)釀報(bào)夜表的蟲編貨制住過添程規(guī)進(jìn)肝行段詳疫細(xì)喚審壯計(jì)菜，亞通渴過扮對杯帳樹表六上敢的魂數(shù)雜字屋進(jìn)城行真詳率細(xì)料核球?qū)嵈賮硎笈谢謹(jǐn)嗥魇悄胤窀酱婊ピ谟|舞固弊截行慮為哨或潤技全術(shù)陜性歇的珍錯(cuò)歷誤豪。帳牌項(xiàng)醬基鎖礎(chǔ)扯審神計(jì)季法甜的胞主尿要芝缺身點(diǎn)返是爹成揉本屈高輔、步效籠率境低積。返脫回二砍、挺審備計(jì)回的棵一振般陸方躁法(川六圖)令制少度緞基喜礎(chǔ)利審居計(jì)始法旺（通從濃2晝0揀世謀紀(jì)橫4加0牙年粘代抵始鑒）制披度慚基縮慧礎(chǔ)奇審左計(jì)耕，又蒙稱捉系遇統(tǒng)剪導(dǎo)蒸向絹審消計(jì)瓣法句，察它飲是詞以各內(nèi)第部升控杜制唇評泄審?fù)盀殚L基絡(luò)礎(chǔ)隸，宣確今定尼審洞計(jì)府重懼點(diǎn)發(fā)、薄范蛋圍呈和劃程魚序穴的辣一土種架審牽計(jì)龍方啟法到。制達(dá)度裂基備礎(chǔ)輕審肆計(jì)掛大朋量圍采顏用腎統(tǒng)泊計(jì)扁抽枕樣械方鈔法浴,情提蹲高召了權(quán)審舞計(jì)墾工魂作宵的穿效差率予，慎降建低易了增審好計(jì)辨成皮本鑄。二耐、癢審裁計(jì)然的液一你般胳方低法(疾七級)難風(fēng)拿險(xiǎn)村基氣礎(chǔ)宮審鞭計(jì)棍法風(fēng)掃險(xiǎn)蛙基懸礎(chǔ)司審懇計(jì)逮是能指衣審?qiáng)A計(jì)差人而員猾以洪審?fù)庥?jì)媽風(fēng)哀險(xiǎn)把的代分肚析費(fèi)、下評丸價(jià)噸和愛控橋制圖為豬基偷礎(chǔ)粉，陽據(jù)咐以濟(jì)確歲定猶審姥計(jì)猴的送重僚點(diǎn)雹和麗范司圍修，存并疲綜饑合晚運(yùn)抱用術(shù)各晨種賓審謠計(jì)悔技飄術(shù)漫、貌搜召集架審葉計(jì)送證勁據(jù)犬，暴形洗成漏審行計(jì)監(jiān)意桑見伶的客一僑種燥審識計(jì)拋方岡法擋?，F(xiàn)絞代同審孤計(jì)芬是風(fēng)蛛險(xiǎn)泛基材礎(chǔ)告審麗計(jì)，燃但東現(xiàn)芝代四審圾計(jì)宣不沙排港斥唯帳威表池基當(dāng)?shù)A哄審載計(jì)侵、水制賓度俊基版礎(chǔ)霉審之計(jì)積。返膛回三河、雖審基計(jì)充的女取野證俯方什法(賢一眉)次審層閱血法審琴閱刺法欺是奮指太審梅查披和躲閱探讀切被畏審鼠計(jì)添單落位況一撕定篩時(shí)必期別內(nèi)斗的管會(huì)狡計(jì)錫資填料追和棄其趣他銅有奇關(guān)點(diǎn)資之料參來銳獲炒取最審慣計(jì)飾證逼據(jù)師的側(cè)方不法賓。1憲.補(bǔ)原覽始縮慧憑廟證艦的怖審矛閱2兩.裙記彈賬浸憑末證孕的乖審這閱3婆.釣賬差簿播的始審納閱4莖.獄報(bào)從表渡的美審向閱5鋼.品其豆他躍文高件鋪資打料派的噸審肝閱三坑、陜審原計(jì)縱的笑取飲證認(rèn)方謹(jǐn)法(造二液)鮮核刊對匆法阻、核胳對攀法脊是頭指滋將揀書毯面數(shù)資拒料竊的毛相礎(chǔ)關(guān)門記騾錄勁之居間厲或氧者繡將宵書員面姿資劈燕料蜓的致記膚錄柔與菊實(shí)雷物彼之忘間攔進(jìn)勉行葉相燭互濫對撈照茄檢裁查組，執(zhí)以行獲矮取績審均計(jì)悠證敗據(jù)押的薄方興法存。通枯過刪核觸對星能筐驗(yàn)釘證臟被駝審姿計(jì)凈單轟位根會(huì)棕計(jì)斥記肢錄道的逮正首確圾性境和亮真挨實(shí)渾性撒。核品對南的路內(nèi)鹿容趟包微括匯證色證狐、寒賬阿證曠、嚼賬麻賬忘、蜘賬鎮(zhèn)表息、萌表厘表旁、悠賬脂實(shí)姐的膜核傳對吉。三輩、喜審討計(jì)獅的卷取粥證虜方厭法(羅三脅)蠶驗(yàn)冰算救法驗(yàn)蒜算暑，淺又她稱順之極為豪重使新觀計(jì)填算天，秧是予指甲注杠冊粥會(huì)縣計(jì)鑒師連以細(xì)人貪工惱方柜式匙或裝使器用斃計(jì)窮算深機(jī)與輔遇助股審腹計(jì)遼技涼術(shù)冠，獅對念記只錄松或艱文女件圖中抵的難數(shù)淚據(jù)拔計(jì)相算事準(zhǔn)款確戴性熟進(jìn)瓶行片核元對拖。三剖、次審芽計(jì)觸的碌取蒙證糾方啊法(娃四醬)浮監(jiān)魔盤篩法監(jiān)化盤歲法箏，逃即濱監(jiān)勻督濾盤療點(diǎn)趟法舉，釋它排是邁指雪注掘冊貢會(huì)捏計(jì)質(zhì)師飾現(xiàn)仙場汪監(jiān)鹽督廉被訂審參計(jì)漂單潛位飼有惠關(guān)洞實(shí)土物刑的扭盤叉點(diǎn)晚工游作釀，棕以拋?zhàn)C吩實(shí)消書筍面距記樹錄翼與悼實(shí)長物遮是甚否強(qiáng)相芝符猾合懸的窄方睜法削。常眉用個(gè)檢幟查初固源定鋪資敢產(chǎn)岔、軌在帥產(chǎn)譽(yù)品贈(zèng)、災(zāi)產(chǎn)冠成載品彎和惹其脅他激財(cái)印產(chǎn)到物周資功等勉，嫂也柜可療用胸于琴檢柱查縱現(xiàn)農(nóng)金執(zhí)、惡有都價(jià)沙證絨券臂等兔。三研、渾審即計(jì)民的爺取垂證澤方碼法(軟五達(dá))義函批證僅法函豎證罷是掠指歐注絨冊察會(huì)吼計(jì)助師壯為汪了鼓獲異取殲影努響票財(cái)總務(wù)劉報(bào)佛表滋或邊相卷關(guān)沙披慈露樸認(rèn)雜定志的歡項(xiàng)曬目巖的悟信裕息疤，棋通逐過歷直指接勿來蛾自躺第剩三冬方觸對慌有籮關(guān)興信士息櫻和渴現(xiàn)注存漲狀繁況螞的爽聲貌明剪，汗獲野取絨和爭評述價(jià)粗審酒計(jì)罩證亮據(jù)趙的松過性程瓶。適嗎用漫：債主寫要寸用雹于輛查繞證檢應(yīng)鞠收滑賬昨款泥、構(gòu)應(yīng)巨付怨賬擴(kuò)款脊等湯往處來胞款第項(xiàng)歐，旋也積可崗用灑于刷查討證素被孤審燒計(jì)碗單腹位稈委候托衣外茂單彎位托保腹管皮的傭財(cái)桃物家、濤含北混慘不院清繭的接外鄭來賣憑鑼證絹、組某較些路購秋銷驚業(yè)臥務(wù)這等枯，壓還給可忙以錢用庭于遵查泥證枝被紫審擴(kuò)計(jì)功單弄位廟銀柳行嬸存目款箱、莊借葡款霧的浴種蜂類五和紗數(shù)霜額貢情漆況廳、忌保游險(xiǎn)維情朝況積以涌及壓未藝決映法從律柔訴椅訟早案絲式件解情庫況凍等三絮、江審寺計(jì)烈的垃取犁證剩方均法(險(xiǎn)六你)爸觀咬察險(xiǎn)法觀撿察脊是莖指鑄注葵冊劑會(huì)盜計(jì)嫩師區(qū)察數(shù)看撒相殘關(guān)苗人莖員喉正庭在禽從質(zhì)事嶺的詞活蠅動(dòng)商或奶執(zhí)插行環(huán)的摧程柿序跪。三鵲、我審顯計(jì)戀的披取鉛證克方橫法(慮七叢)強(qiáng)分榜析藍(lán)法分錫析槽法序，若在事中貴國植注休冊撞會(huì)胃計(jì)灣師皆準(zhǔn)礎(chǔ)則藥中虧又劑叫刑分叛析殿程伴序華，航是籠指背注爽冊拌會(huì)泊計(jì)做師舞通宇過求研陜究美不穿同侵財(cái)哲務(wù)籌數(shù)公據(jù)上之怒間策以旗及煤財(cái)括務(wù)扎數(shù)拴據(jù)青與儀非敬財(cái)吉?jiǎng)?wù)枯數(shù)皮據(jù)殊之梢間粱的每內(nèi)醫(yī)在稀關(guān)臟系已，本對撲財(cái)杠務(wù)緒信里息治作譜出欠評飄價(jià)妹。獨(dú)分厲析姿程腎序某還劫包脖括迎調(diào)墊查估識丸別坦出漆的鋤、減與老其糞他童相疲關(guān)足信或息滅不襯一糟致鐘或情與啦預(yù)軌期她數(shù)敵據(jù)俘嚴(yán)余重夾偏果離氧的貧波逐動(dòng)助和串關(guān)繼系三焦、聲審婦計(jì)勸的過取惹證俗方燭法(青八綠)桃詢俊問撞法詢蓄問稈是暢指伴注昆冊屠會(huì)芹計(jì)莖師嗓以敲書聾面辛或虹口寇頭炎方彼式薯，領(lǐng)向籌被劍審欄計(jì)透單壘位決內(nèi)毯部漆或聯(lián)外愈部航的芒知下情咸人俯員劃獲武取掏財(cái)優(yōu)務(wù)信信似息欲和仗非駐財(cái)睜務(wù)趕信吹息據(jù)，叼并考對酷答投復(fù)殘進(jìn)棟行哄評割價(jià)育的困過毯程莊。三蜂、鴨審側(cè)計(jì)遍的旱取承證篩方定法(昂九牧)豬重為新鹿執(zhí)悠行宇法重目新數(shù)執(zhí)隨行石是質(zhì)指啞注拉冊兩會(huì)茶計(jì)軟師頓以躲人艱工夠方熱式閣或求使旁用殖計(jì)很算睜機(jī)愛輔蹲助床審暖計(jì)討技叢術(shù)行，撕重德新冤獨(dú)潑立涉執(zhí)匆行挽作葡為眠被識審果計(jì)荷單怖位峽內(nèi)盜部平控紫制恒組姐成逆部閉分拿的嘉程朗序振或亂控感制荒。溜重咱新陰執(zhí)刪行命法任一快般鐘只繼在控橋制諷測晌試運(yùn)鞏用殲。三磚、糠審轟計(jì)砌的煎取匠證全方到法(恩十親)面調(diào)支節(jié)掀法調(diào)屬節(jié)邁法偷是撕指殃在達(dá)被摧審篇計(jì)拳單括位士報(bào)宗告蟻日績的律數(shù)睬據(jù)厚和驗(yàn)審泊計(jì)鵲日省的鑼數(shù)項(xiàng)據(jù)走存洪在擠差得異統(tǒng)或街者句被益審貿(mào)計(jì)串項(xiàng)宜目葬存毒在留未瀉達(dá)壺賬盒項(xiàng)黃的柔情牌況桂下推，宅審園計(jì)賴人體員穩(wěn)通幟過臣對紅某符些共項(xiàng)僵目盛進(jìn)膽行定增開減性調(diào)肯節(jié)當(dāng)，眉來暑驗(yàn)拜證兆報(bào)刊告懶日世的呈數(shù)斗據(jù)蘭是掉否爺賬摧實(shí)巧一攜致爛的廁方買法塘。調(diào)遇節(jié)惡法管通仇常夜與棚監(jiān)狐盤浴法菊結(jié)告合趙使熟用畢，鑄也透可澆用范于叔調(diào)綁節(jié)拍銀歉行犧存低款伸及準(zhǔn)有壯關(guān)億結(jié)涼算身類凱賬筐戶對的劍未肌達(dá)慢賬冰項(xiàng)三跌、窩審互計(jì)巧的蘋取議證軋方雕法(天十白一蟲)劣鑒等定句法鑒甚定剖法抽是虎指舍在細(xì)對辛?xí)砻孢|資桃料砍、峽實(shí)研物簡和集經(jīng)雷濟(jì)須活葬動(dòng)慣等簡進(jìn)嗽行亭鑒亡別氏時(shí)跑，哭因貿(mào)超險(xiǎn)出慚注樹冊枝會(huì)鑒計(jì)輪師繼的俗能豆力井而氣邀站請害有槐關(guān)炮專堂家獄，統(tǒng)運(yùn)梢用躁專侮門鵝技竟術(shù)雄進(jìn)淋行占確鑰定楊和疑識胳別狂的孩方散法歌。三刪、腎審毀計(jì)脫的騎取吳證蝕方誤法注萍意灣：歲審答計(jì)甘方眠法齊有閑許路多宏，吵每廚一奇種板方貍法挨有出其明特毀定卵的源目蔥的才和顯使悉用離范繡圍辯，錯(cuò)注猜冊使會(huì)待計(jì)夾師漏在蓮實(shí)哀務(wù)旋中截應(yīng)梢根競據(jù)松審返計(jì)餃目秩的鄰、述審士計(jì)烘方關(guān)式堡和修被用審辱計(jì)萌單此位截的渣實(shí)難際仔情始況愿選防用鄭適歲當(dāng)遭的淋方澇法炎。謎另糾外愧需防注宴意呀的歉是高，谷審昏計(jì)巡壽方脅法效的屯分喇類擊沒李有療嚴(yán)境格挖的蜓界袖限掩，示有艇些鄰方偏法邁之樓間釣可械能美存培在緊著腹交甘叉雕。第課二共節(jié)西審觸計(jì)怎抽證樣一著、量選崇取朋測邪試閉項(xiàng)稱目翻的熟方蹈法二事、少抽容樣竿風(fēng)嫁險(xiǎn)牲和腸非模抽訪樣櫻風(fēng)辣險(xiǎn)三雞、煤統(tǒng)膊計(jì)扇抽筑樣松和兔非喊統(tǒng)帆計(jì)槽抽俗樣四滲、策選掏取魂樣桂本泡的搖基篇本叉方伴法一蹄、位選禽取載測喊試霜項(xiàng)對目邪的掠方資法（渾一語）嘆選碎取升全畢部虜項(xiàng)蓋目選牽取峽全篩部爺項(xiàng)厘目糠是請指普對原總降體身中混的頌全位部挺項(xiàng)牙目免進(jìn)烘行俊檢留查銜。周例縱如須，鐵在屠截鬧止美性譜測班試粥中券，蘋注鉛冊石會(huì)勸計(jì)免師戚通熱常歲對探截纏止考日并前鋸后沈一堪段蝴時(shí)濕期當(dāng)?shù)你y所計(jì)有外交糾易犧進(jìn)舊行色檢紙查絡(luò)。一異、貸選跌取經(jīng)測戲試暑項(xiàng)盲目輩的沖方差法（優(yōu)二泥）處選腐取酷特堡定面項(xiàng)談目選削取胃特抄定誼項(xiàng)牽目贊是嚷指任對儲(chǔ)總千體涌中炮的洲特反定腫項(xiàng)改目塘進(jìn)每行瞇針成對葡性瘡測市試棄。焰選工取歷的秧特龜定陰項(xiàng)架目責(zé)可妄能讓包探括遮：鍵大徹額枯或竄關(guān)輕鍵狡項(xiàng)福目頑；尾超心過名某著一絞金顯額嗎的欣全儲(chǔ)部震項(xiàng)門目櫻；的被豪用溉于面獲聰取肺某像些躬信茫息奇的到項(xiàng)組目暢；茫被衫用殊于蛛測楚試誼控肝制租活活動(dòng)燃的聯(lián)項(xiàng)蠻目沉。一陡、隨選夜取齒測且試剝項(xiàng)驢目充的蹈方卻法審永計(jì)游抽險(xiǎn)樣員應(yīng)我具腫備災(zāi)三布個(gè)佩基黑本顯特尚征決：皺①危對晴某泄類詳交覺易仆或托賬根戶驢余足額魂中膨低飾于粥百千分膽之齡百傾的劇項(xiàng)階目潮實(shí)渣施婚審裹計(jì)麻程慌序籌；劑②姑所燭有岔抽怎樣漆單霜元沾都共有申被伶選鴨取掉的日機(jī)聞會(huì)送；驅(qū)③底審凍計(jì)警測掙試扒的碎目豪的塌是堵為壁了朗評述價(jià)見該啞賬培戶輔余遷額斜或份交窄易邀類羅型仆的沾某擋一鑼特始征租。二艘、在抽桐樣咸風(fēng)貫險(xiǎn)巾和晃非飲抽困樣哪風(fēng)眉險(xiǎn)(慘一鍋)謎抽俗樣召風(fēng)墓險(xiǎn)1垂.葡抽勿樣纖風(fēng)前險(xiǎn)君的討含省義夏和離類配型抽旱樣截風(fēng)旺險(xiǎn)席是立指狂注勿冊偽會(huì)恥計(jì)融師碎根花據(jù)獄樣澇本巨得施出坊的君結(jié)同論爺，炕和翠對脾總沫體殊全帥部交項(xiàng)評目籮實(shí)涉施信與限樣閣本居同概樣怠的來審萬計(jì)拜程謀序彈得騰出送的政結(jié)節(jié)論息存暴在愧差霉異榜的辟可別能留性渴。(布1濱)密控宜制花測妄試報(bào)中燭的衛(wèi)抽劣樣搶風(fēng)丈險(xiǎn)控皂制戴測萍試替中能的躲抽絕樣嫌風(fēng)速險(xiǎn)駐包該括添信籃賴譽(yù)過盒度灣風(fēng)雖險(xiǎn)離和持信包賴餃不女足遼風(fēng)丑險(xiǎn)溝。灘信專賴烘過臨度結(jié)風(fēng)緞險(xiǎn)樸是衫指包推寄斷優(yōu)的美控連制抽有購效葵性懲高街于錄其券實(shí)陷際減有吊效洪性帶的往風(fēng)庸險(xiǎn)筍，躍它毛容男易鄙導(dǎo)席致螞注煮冊碎會(huì)摘計(jì)城師車發(fā)桂表良不撥恰遣當(dāng)朱的盞審?fù)嬗?jì)時(shí)意擁見軋，擔(dān)應(yīng)萍予收以黃關(guān)浸注積。旬信跳賴刑不鄉(xiāng)豐足問風(fēng)對險(xiǎn)獄是略指幻玉推膽斷燦的鼠控婚制誤有順效碎性采低輩于慌其永實(shí)輪際搏有攀效僵性邪的軌風(fēng)學(xué)險(xiǎn)穿。二緩、擾抽扒樣大風(fēng)哲險(xiǎn)爺和佳非定抽晚樣銳風(fēng)蠅險(xiǎn)(顛一者)崗抽民樣筑風(fēng)土險(xiǎn)1劍.閥抽椅樣兄風(fēng)伍險(xiǎn)煮的部含護(hù)義租和禍類酬型(脈2登)黃細(xì)暖節(jié)顧測懶試工中蚊的懲抽翅樣解風(fēng)答險(xiǎn)細(xì)永節(jié)日測索試念中雀的灰抽使樣弊風(fēng)錯(cuò)險(xiǎn)條包糟括誤嚴(yán)受臭風(fēng)抗險(xiǎn)篇和穿誤顫拒戒風(fēng)圈險(xiǎn)勇。誤滅受叫風(fēng)烈險(xiǎn)收是鋼指慢注爪冊手會(huì)侄計(jì)源師般推蟲斷遲某容一縱重某大胞錯(cuò)肉報(bào)機(jī)不認(rèn)存鞭在則而輛實(shí)僑際良上翁存喉在追的殊風(fēng)惕險(xiǎn)騰；些誤扮拒肆風(fēng)吃險(xiǎn)蛾是聰指景注偷冊插會(huì)餃計(jì)免師予推縮慧斷絮某僑一辯重虛大產(chǎn)錯(cuò)狹報(bào)慣存隱在止而暴實(shí)葬際嗽上乳不墳存灘在鵲的劃風(fēng)室險(xiǎn)拾。二澇、焦抽槽樣眨風(fēng)對險(xiǎn)慕和哲非平抽暴樣賭風(fēng)剖險(xiǎn)(筒一圍)克抽婚樣醉風(fēng)屬險(xiǎn)2表.奧抽暢樣慎風(fēng)未險(xiǎn)獵對謹(jǐn)審酷計(jì)朽工筐作妹的溫影謎響信羊賴則不覆足陸風(fēng)鎮(zhèn)險(xiǎn)賭和螺誤慘拒餃風(fēng)抱險(xiǎn)割影饞響少審竟計(jì)斬效文率沿。艇信尖賴鳥過辭度柳風(fēng)漫險(xiǎn)犬和拿誤焦受泉風(fēng)梳險(xiǎn)虧影幫響?yīng)z審知計(jì)澇效輛果曠，授在綠審少計(jì)湊學(xué)年中牛，乞抽表樣淺風(fēng)約險(xiǎn)蒙一潛般動(dòng)就蓄是廣指鼠這捐兩性種征風(fēng)芳險(xiǎn)二酸、相抽綿樣洞風(fēng)盟險(xiǎn)施和滔非搖抽蹄樣安風(fēng)矩險(xiǎn)(囑一共)精抽景樣浴風(fēng)挪險(xiǎn)3兩.倆抽戴樣辛風(fēng)蠢險(xiǎn)脖的娘控館制無渴論鹽是如控貢制尤測壓試級還蒼是簽細(xì)診節(jié)織測永試頌，屯注恢冊是會(huì)崗計(jì)鎮(zhèn)師盲都位可扔以罷通值過扭擴(kuò)堪大嘗樣翻本巡壽規(guī)靈模孝降富低勻抽租樣俱風(fēng)閘險(xiǎn)賺。二兄、撿抽銅樣這風(fēng)姜險(xiǎn)圍和非非蟻抽鵲樣籠風(fēng)灣險(xiǎn)(近二姻)攀非派抽霞樣綿風(fēng)雄險(xiǎn)1厚.資非歇抽撈樣撿風(fēng)刺險(xiǎn)攏的戴含撕義丈及駁形傳成冬原培因非點(diǎn)抽迫樣距風(fēng)周險(xiǎn)瞧是詳指盡由誼于董某謠些礙與乎樣晉本閉規(guī)舞模蒜無便關(guān)鄰的猛因炭素毯而并導(dǎo)另致惱注皆冊掏會(huì)城計(jì)香師桌得穗出部錯(cuò)姿誤蛇結(jié)何論胸的紙可字能梯性歉。非廊抽鑰樣鉆風(fēng)塔險(xiǎn)套的朵原奮因叉包井括揉：(臭1柏)攜注粘冊賴會(huì)插計(jì)模師段選有擇畫的附總頓體莫不雄適丟合違于緊測煙試藝目夢標(biāo)街；(早2魯)陣注距冊穿會(huì)繼計(jì)及師料未怪能裹適肥當(dāng)姿地茶定嬌義狠控憐制碑偏噴差瘋或菊錯(cuò)這報(bào)街，城導(dǎo)償致者注便冊王會(huì)默計(jì)緞師為未屠能毯發(fā)賤現(xiàn)讓樣軋本晉中簽存勇在虧的訓(xùn)偏腿差涂或勇錯(cuò)朝報(bào)半；(勤3搞)陣注賊冊叛會(huì)得計(jì)咐師潮選床擇比了膨不壯適臉合園實(shí)淺現(xiàn)辦特臉定勤目魯標(biāo)秀的們審坐計(jì)須程桌序魚；(逐4旺)眠注搶冊倘會(huì)再計(jì)們師盯未宮能誓適滋當(dāng)直地綿評陸價(jià)席審燥計(jì)娛發(fā)款現(xiàn)藏的循情缸況揉。(堂5悲)棚其咐他跨原霧因傅。二飄、坊抽帝樣憤風(fēng)究險(xiǎn)飲和蝦非權(quán)抽腔樣腿風(fēng)蒸險(xiǎn)(摸二伍)繼非工抽纏樣用風(fēng)元險(xiǎn)2督.兩非鼻抽輸樣賞風(fēng)栽險(xiǎn)晃的榨控居制注液冊朱會(huì)養(yǎng)計(jì)汽師昌通霧過警采舉取禾適窯當(dāng)枯的播質(zhì)清量蜘控泛制稠政經(jīng)策駁和冰程晃序聞，濫對賣審蝕計(jì)云工惑作握進(jìn)揪行屬適披當(dāng)器的恨指尼導(dǎo)繼、并監(jiān)悠督狂和悶復(fù)足核欠，駕以鑼及就對失實(shí)霜?jiǎng)?wù)美的姻適聾當(dāng)授改位進(jìn)欄，旁可勞以伙將岡非屬抽毯樣及風(fēng)皂險(xiǎn)捕降句至扭可營以頸接葡受暮的惰水打平剪。匪也秘可肉以擊通機(jī)過各仔離細(xì)龍?jiān)O(shè)秀計(jì)逆其儉審楊計(jì)北程禾序橋盡碎量直降紋低趟非羞抽杰樣疊風(fēng)低險(xiǎn)井。三班、獄統(tǒng)旅計(jì)受抽絨樣灶和瘦非駁統(tǒng)量計(jì)漁抽驚樣審樸計(jì)載抽歉樣疫的岡種膊類愿很枕多浮，炮按槽抽邪樣加決蠢策鵲的分依繞據(jù)魯不起同詞，技將臂審皆計(jì)贏抽賺樣顆分仰為統(tǒng)奶計(jì)提抽朱樣炭和君非蚊統(tǒng)鑒計(jì)領(lǐng)抽彎樣農(nóng)。統(tǒng)綿計(jì)手抽斬樣驕?zhǔn)抢现竸⊥r(shí)碧具皺備鉗下賊列難特壇征醋的斯抽刃樣尾方挑法談：鍬①螞隨位機(jī)森選恒取乳樣墨本郊；義②隙運(yùn)械用因概覽率始論識評洽價(jià)珠樣送本殺結(jié)店果疤，咱包況括聾計(jì)泉量翅抽悲樣純風(fēng)惑險(xiǎn)責(zé)。統(tǒng)漢計(jì)辱抽背樣盼的嘩樣昆本脈必漫須慰具蒸有哥這狹兩袖個(gè)舞特診征裙，溫不遲同俯時(shí)茂具股備煌上散述蟲兩傅個(gè)殿特栗征蹈的喝抽里樣貸方公法伶為助非致統(tǒng)慶計(jì)愛抽喬樣典。四稠、手選奇取地樣收本你的飾基販本妙方皇法(智一據(jù))粉使像用惡隨繪機(jī)足數(shù)議表胡或告計(jì)菜算專機(jī)話輔斗助血審漆計(jì)逮技摧術(shù)妄選件樣又輕稱挑隨錄機(jī)燥數(shù)宴選爪樣逼。妻使文用率隨加機(jī)齒數(shù)輔選南樣盛需漏以左總欠體燈中古的閉每像一鑒項(xiàng)祥目唇都那有閑不講同呈的倍編封號桌為高前五提懂。持注她冊汗會(huì)盲計(jì)蒼師盲可全以史使鎖用飲計(jì)把算今機(jī)天生云成霸的點(diǎn)隨尚機(jī)榜數(shù)漿。四中、拍選皇取駛樣槐本療的孝基渡本甜方變法(壁二捏)貪系做統(tǒng)午選繞樣系暑統(tǒng)贈(zèng)選按樣凱也躺稱罵等糕距豎選樂樣揭，秩是撒指腳按冰照舉相聯(lián)同藝的罩間晚隔渣從扛審驗(yàn)計(jì)港對背象毛總扶體虜中奶等前距泉離彈地植選刪取患樣未本鑄的床一從種鄉(xiāng)豐選他樣炊方吹法慢。選層樣袋間徹距箱＝測總雞體斬規(guī)散模充÷率樣碼本砍規(guī)構(gòu)模四奴、會(huì)選右取觀樣住本緊的涂基滿本統(tǒng)方忽法(子三咐)鉛隨常意虛選嫌樣也側(cè)叫糟任道意噸選焦樣放，幣是共指題注濤冊橋會(huì)煩計(jì)幻玉師劣不鴨帶膽任陜何郵偏堅(jiān)見兇地收選蓄取咬樣雙本稍，土即況注衛(wèi)冊城會(huì)仰計(jì)推師壓不誰考屑慮桌樣壺本減項(xiàng)濁目階的稻性撈質(zhì)耽、液大何小臭、傅外懲觀們、桶位蛋置擊或墓其倚他尚特穩(wěn)征怨而勝選插取貫總傅體執(zhí)項(xiàng)廳目掠。第仿三腐節(jié)猶審優(yōu)計(jì)惜過旅程一添、謹(jǐn)接渡受催業(yè)每務(wù)嗎委芬托二書、閑計(jì)舅劃宋審幻玉計(jì)納工提作三謹(jǐn)、惑實(shí)兇施霜風(fēng)箱險(xiǎn)繪評嗽估姜程孩序四柿、播實(shí)莫施縱控賀制糟測盯試扮和釣實(shí)窩質(zhì)淘性范程絡(luò)序五體、詢完博成索