《審計(jì)學(xué)》定-第三章-審計(jì)證據(jù)與審計(jì)工作底稿

四、審計(jì)證據(jù)的取證方法取證要求取證程序取證方法四、審計(jì)證據(jù)的取證方法我國(guó)《獨(dú)立審計(jì)具體準(zhǔn)則第5號(hào)》第十六條規(guī)定：“注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中可以采用檢查、監(jiān)盤、觀察、查詢及出證、重新計(jì)算、重新執(zhí)行和分析程序等審計(jì)程序（或稱審計(jì)方法）獲取審計(jì)證據(jù)。”1.取證方法——單項(xiàng)審計(jì)程序單項(xiàng)審計(jì)程序（一）檢查記錄或文件（二）檢查有形資產(chǎn)（三）觀察（四）詢問(wèn)（五）函證（六）重新計(jì)算（七）重新執(zhí)行（八）分析程序（騎一坦）郊檢給查史記壁錄只或連文腦件釀（勻?qū)徝碎喺戏?、袍核?fù)對(duì)躁法座）檢棒查更記凱錄神或耍文蛋件嚴(yán)是架指牛注歪冊(cè)隱會(huì)分計(jì)艷師折對(duì)梁被咳審江計(jì)腦單負(fù)位春內(nèi)特部戒或手外首部彩生找成駁的東，內(nèi)以沿紙恢質(zhì)咸、據(jù)電蛾子警或落其哄他襪介輕質(zhì)年形擁式榴存瓣在夸的餓記療錄主或貪文想件回進(jìn)滔行就審上查畜。檢使查塵記差錄蜜或衰文擴(kuò)件走的裙目責(zé)的澡是帽對(duì)膚財(cái)佩務(wù)陵報(bào)櫻表拐所騾包診含謝或菜應(yīng)繞包煉含救的替信規(guī)息深進(jìn)耳行倉(cāng)驗(yàn)眨證急。例情如印，堵被奸審蜂計(jì)貞單償位染通晃常營(yíng)對(duì)可每需一余筆注銷幅售壁交宜易槍都銷保穩(wěn)留中一洲份掘顧紋客狼訂胳單隸、黨一愚張男發(fā)道貨絲式單黑和剝一鈴份話銷叫售狡發(fā)尊票送副礙本涉。歌這嫌些青憑弊證齊對(duì)肯于臘注塞冊(cè)桂會(huì)善計(jì)頑師盟驗(yàn)象證走被淚審佳計(jì)頑單吧位悠記老錄宵的味銷蒸售飄交幼易頓的遺正脹確煌性塞是敘有閑用予的斧證值據(jù)蔥。檢炒查短記泉錄蝴或客文騰件盜可橡提僚供場(chǎng)可夕靠象程晨度關(guān)不成同厲的以審賊計(jì)辮證褲據(jù)鄙，至審拔計(jì)聚證儀據(jù)次的誦可驗(yàn)靠沃性漫取徑?jīng)Q刪于當(dāng)記免錄凍或查文筆件高的兵來(lái)科源圓和達(dá)性攜質(zhì)水。外腥部歲記說(shuō)錄臨或碑文完件遞通擦常鹿被外認(rèn)當(dāng)為乎比某內(nèi)軍部荷記旋錄穴或磨文批件勸可些靠易，蛛因歡為魄外酸部謹(jǐn)憑穿證居經(jīng)千被痰審籠計(jì)姐單漲位柳的斬客菌戶狂出衫具鞭，歇又派經(jīng)條被某審甜計(jì)拳單倦位濤認(rèn)借可姐，拉表貝明慘交潛易襯雙洋方軟對(duì)妻憑恨證趣上膚記記錄耗的猜信買息姑和扇條暫款湊達(dá)楊成月一港致絞意坊見(jiàn)污。另援外這，永某網(wǎng)些繡外周部金憑酸證垂編密制碧過(guò)簽程涌非橡常交謹(jǐn)悲慎涼，醉通搏常醉由屯律活師墻或畫其勞他走有途資肚格匠的港專墊家今進(jìn)馳行貨復(fù)洪核許，勞因狗而歉具賭有個(gè)較怨高紗的愁可給靠寺性普，養(yǎng)如羞土接地嫩使革用競(jìng)權(quán)聰證最、堅(jiān)保刮險(xiǎn)堤單顆、殘契繩約奶和惠合活同紙等賴文掩件判。（智二別）際檢庫(kù)查嘩有點(diǎn)形潤(rùn)資兔產(chǎn)受（波盤脹點(diǎn)在法你）定衛(wèi)義某：檢朽查偉有途形病資油產(chǎn)者是軍指編注宰冊(cè)燥會(huì)屯計(jì)胃師雞對(duì)資動(dòng)產(chǎn)鏈實(shí)斧物進(jìn)虹行何審脆查父。適造用義情滾形淡：主信要蜜適谷用鏡于存帝貨毒和肉現(xiàn)橡金，賄也專適棍用烤于有襪價(jià)扶證哲券捏、臣應(yīng)鋤收濾票的據(jù)和固所定哄資跟產(chǎn)等喚。提案供喜證井據(jù)植類宜型仰：檢參查促有估形漆資頁(yè)產(chǎn)善可絹為俱其存引在符性提睬供承可疾靠懲的里審眾計(jì)束證割據(jù)洪，漏但碼不似一蹤蝶定肝能筆夠辛為權(quán)師利和義對(duì)務(wù)或計(jì)侮價(jià)認(rèn)吹定抹提懷供緞可飲靠財(cái)?shù)囊睂忛T計(jì)療證蜂據(jù)瞧。注畜意撤事儀項(xiàng)云：檢稍查催存輝貨鞠項(xiàng)肆目翅前黨，計(jì)可先對(duì)歷客湖戶匠實(shí)來(lái)施喚的摸存爆貨蠶盤戲點(diǎn)狡進(jìn)乒行觀摸察。（濁三任）漠觀隙察觀哪察是摧指國(guó)注早冊(cè)裙會(huì)太計(jì)培師眉察抵看朱相虧關(guān)何人泉員竊正傅在爭(zhēng)從略事榨的趴活參動(dòng)窯或序執(zhí)攜行幟的志程和序貿(mào)。例愿如趴，餅對(duì)裙客艱戶闖執(zhí)傻行光的嗎存筑貨疲盤殃點(diǎn)躁或萄控禁制浩活販動(dòng)價(jià)進(jìn)雜行負(fù)觀芬察隔。觀換察禁提拆供且的矮審塔計(jì)平證鎮(zhèn)據(jù)圾僅兆限債于拘觀殊察貿(mào)發(fā)近生鉛的避時(shí)朵點(diǎn)筐，桌并悶且態(tài)在嚇相蹲關(guān)園人往員極已健知界被墻觀籃察皇時(shí)刪，許相戶關(guān)天人辭員耽從潑事衫活云動(dòng)俯或興執(zhí)為行屋程圓序觀可咳能箭與細(xì)日保常潔的俗做鞭法番不村同悠，披從渣而盆會(huì)濟(jì)影荒響炭注擾冊(cè)論會(huì)糾計(jì)鳳師爐對(duì)柏真里實(shí)斜情泄況隱的郊了都解窄。優(yōu)因他此拼，病注亦冊(cè)惜會(huì)悔計(jì)乏師學(xué)有挪必土要辛獲物取禽其陸他綁類渠型慎的錫佐捏證軌證鏡據(jù)獻(xiàn)。（艦四水）賺詢哭問(wèn)定席義朵：詢獵問(wèn)夢(mèng)是尿指樣注驅(qū)冊(cè)譽(yù)會(huì)咸計(jì)伶師不以鞭書(shū)理面預(yù)或浪口念頭尿方聲式即，辦向翅被錄審接計(jì)艇單拳位淘內(nèi)趕部耳或塵外估部隱的毅知鞠情留人倍員災(zāi)獲妖取材財(cái)阻務(wù)動(dòng)信淹息好和話非劇財(cái)峽務(wù)聞信側(cè)息旁，辯并惠對(duì)騰答逗復(fù)套進(jìn)村行索評(píng)夜價(jià)粉的嫌過(guò)風(fēng)程娃。作闊用袋：知遍情嘉人鉛員倉(cāng)對(duì)事詢煉問(wèn)料的室答盾復(fù)躺可憤能嫂為渴注尸冊(cè)饞會(huì)兵計(jì)捎師門提差供不尚的未窗獲淹悉身的幸信彈息慈或太佐精證信證枝據(jù)血，縣也喚可硬能涌提拔供頁(yè)與慚已狡獲綿悉即信猴息袋存宗在先重蹲大睜差鼓異膠的緊信扒息杜，魄注怕冊(cè)士會(huì)眾計(jì)頃師假應(yīng)框當(dāng)胳根俯據(jù)啊詢大問(wèn)臟結(jié)娘果鉆考極慮花修肌改滴審持計(jì)皂程門序身或旦實(shí)也施不追隔加各的維審迅計(jì)旬程雞序溪。提犬供烘證忙據(jù)餓的林可修靠后性液：詢胳問(wèn)饑本粱身門不當(dāng)足只以漏發(fā)爛現(xiàn)銜認(rèn)餡定符層凱次善存薯在恩的染重泳大劇錯(cuò)劫報(bào)潮，黎也刻不圾足熟以拆測(cè)攀試序內(nèi)扁部覺(jué)控勻制響運(yùn)棕行驚的至有廢效屋性判，倍注農(nóng)冊(cè)寶會(huì)報(bào)計(jì)孝師僻還械應(yīng)肝當(dāng)訊實(shí)斧施其枕他倆審黃計(jì)泰程停序以濟(jì)獲窄取拿充導(dǎo)分簡(jiǎn)、恥適筒當(dāng)俗的非審瀉計(jì)咱證群據(jù)藍(lán)。調(diào)云查必問(wèn)茶卷（賣五乒）盯函根證定秤義：辛函以證仆（欄即跌外注部膊函聽(tīng)證符）咬，族是母指滋注售冊(cè)真會(huì)隸計(jì)鋒師笛直檢接胡從逐第圍三寇方移（相被蘆詢黃證意者樓）徒獲當(dāng)取善書(shū)留面箭答符復(fù)悶作糾為葵審惑計(jì)遠(yuǎn)證靠據(jù)學(xué)的伸過(guò)計(jì)程暮，繭書(shū)仍面仆答屯復(fù)諸可超以冰采蛾用朝紙毅質(zhì)牛、雞電幸子下或埋其做他貝介貧質(zhì)用等刺形嫁式峽。例發(fā)如您對(duì)給應(yīng)艷收進(jìn)賬臟款物余返額棒或闊銀屆行彈存強(qiáng)款算的賣函鳳證柜。提萍供瞎證嗚據(jù)鴉的鋸可挨靠毯性陸：通鬧過(guò)斷函洪證脾獲砍取遵的斜證律據(jù)喘可掘靠浴性坐較筆高井，茫因斃此區(qū)，燒函等證靜是或受枕到避高警度釘重高視孩并勁經(jīng)轉(zhuǎn)常須被殃使芳用劫的訓(xùn)一啟種攻重悠要剖程隸序缺。生如景何仔運(yùn)醉用失函垮證幼程錘序狀參卷見(jiàn)《中答國(guó)脫注胸冊(cè)彈會(huì)駁計(jì)滲師脅審拒計(jì)服準(zhǔn)訴則盈第1翼3居1雀2號(hào)—珍—函觸證》及雁其教指球南游。（戰(zhàn)六烏）榆重團(tuán)新煮計(jì)疑算攝（減驗(yàn)破算短法慢）重荷新進(jìn)計(jì)職算愈是招指振注甲冊(cè)抵會(huì)紋計(jì)珠師勵(lì)以栽人背工貪方諸式如或歇使旋用私計(jì)轟算手機(jī)不輔寇助額審比計(jì)牽技幟術(shù)覆，然對(duì)蘋記記錄遣或票文備件島中前的濱數(shù)遭據(jù)笑計(jì)門算吸的叮準(zhǔn)渠確廊性辣進(jìn)淺行該核脾對(duì)抗。例田如嗎：計(jì)堆算更銷筒售冤發(fā)青票加和便存垂貨牲的煌總字金狗額扒，加棗總挖日脊記鬼賬猾和漫明軌細(xì)淘賬顯，檢梢查芹折劣舊皮費(fèi)屬用健和照預(yù)煤付雜費(fèi)忽用柿的隙計(jì)凳算參，檢萌查察應(yīng)凍納掀稅然額窮的共計(jì)桌算佳等粗。（泰七轉(zhuǎn)）凳重難新啟執(zhí)侵行重蛾新代執(zhí)陷行是憶指遙注燈冊(cè)舊會(huì)隸計(jì)魔師伴以凳人妄工磁方歸式堅(jiān)或帥使喜用徐計(jì)共算閃機(jī)乎輔活助復(fù)審夫計(jì)猜技薄術(shù)頌，惹重閉新沿獨(dú)抱立芳執(zhí)塌行滾作鈴為魄被置審果計(jì)輩單左位內(nèi)僚部桐控漠制組睬成彎部奴分陶的遇程單序斬或騎控圖制林。例蘿如:注劍冊(cè)轉(zhuǎn)會(huì)慣計(jì)缺師蜂利花用秋被魚(yú)審羊計(jì)短單遭位牢的頑銀悠行革存鍛款郊日頃記扁賬棵和粗銀也行必對(duì)合賬蒙單際，重校新深編恥制銀停行逼存寄款吳余竊額趙調(diào)說(shuō)節(jié)婚表憲，花并騙與袖被沿審牲計(jì)禍單祝位彩編害制憐的料銀錫行脈存居款哥余泡額芬調(diào)按節(jié)正表展進(jìn)悄行擱比劫較忍。（其八價(jià)）政分項(xiàng)析幅程給序分兄析嚇程澤序透是泰指米注雕冊(cè)欲會(huì)糠計(jì)正師耕通議過(guò)售研鵝究中不垮同蠢財(cái)維務(wù)懷數(shù)來(lái)?yè)?jù)賠之仿間涉以鎮(zhèn)及環(huán)財(cái)勝務(wù)你數(shù)笨據(jù)濕與問(wèn)非抹財(cái)芝務(wù)電數(shù)靈據(jù)畝之糠間匪的網(wǎng)內(nèi)綢在贊關(guān)磚系銅，筐對(duì)貸財(cái)裕務(wù)漁信賊息噸作郵出壇評(píng)嫁價(jià)賠。氣分綱析但程弊序秒還茫包陸括巴調(diào)裳查佛識(shí)腥別鋒出惜的掛、歷與弦其染他反相齡關(guān)隔信霸息驢不欺一乎致到或休與母預(yù)盞期滔數(shù)也據(jù)省嚴(yán)般重卵偏獄離仙的搜波片動(dòng)昆和儉關(guān)矛系嫂。分期析缺程眼序年的那具廉體沃運(yùn)磨用眉參來(lái)見(jiàn)《中木國(guó)餐注俊冊(cè)度會(huì)臘計(jì)榜師飯審負(fù)計(jì)刺準(zhǔn)白則豬第1包3贈(zèng)1弦3號(hào)—避—分劣析遺程賤序》及猛其消指鼻南效。（睬一嶺）陰風(fēng)環(huán)險(xiǎn)柳評(píng)閑估廊程開(kāi)序風(fēng)區(qū)險(xiǎn)胳評(píng)弄估吃程桃序?yàn)轸~(yú)注楚冊(cè)著會(huì)席計(jì)街師馳確懂定史重稍要填性斯水拆平完、稼識(shí)銅別燃需撿要合特斜別屢考毫慮覆的殺領(lǐng)睬域旨、博設(shè)督計(jì)絕和常實(shí)環(huán)施霜進(jìn)智一副步猜審擦計(jì)佛程牛序史等鈴工快作巴提墾供享了證重銳要確基通礎(chǔ)宇，鑰有簽助桿于皺注艦冊(cè)殺會(huì)叼計(jì)凈師梳合礙理耐分鳳配枝審沿計(jì)彼資俗源碰，膝獲躬取驕充邀分巷、騾適科當(dāng)結(jié)的珍審確計(jì)污證黨據(jù)愚。如布何蛇實(shí)連施鍵風(fēng)冊(cè)險(xiǎn)偵評(píng)惡估榆程邀序慶參訴見(jiàn)《中唱國(guó)鐘注進(jìn)冊(cè)沈會(huì)暮計(jì)榆師菊審版計(jì)惠準(zhǔn)弱則徐第1睛2焰1承1號(hào)—袍—了路解小被清審春計(jì)獻(xiàn)單槽位僻及染其宿環(huán)俘境周并奧評(píng)舉估凱重蔬大孟錯(cuò)賄報(bào)鉆風(fēng)撕險(xiǎn)》及笨其尚指撓南訪。風(fēng)永險(xiǎn)疲評(píng)余估錘程盲序頸雖損然傅可豆作摩為跡評(píng)戶估愿財(cái)擾務(wù)帆報(bào)仍表轎層牌次志和友認(rèn)蛾定貞層客次欠重陜大茶錯(cuò)舊報(bào)剪風(fēng)榮險(xiǎn)蠻的揮基僻礎(chǔ)凳，擾但獅并搬不蝦能效為度發(fā)取表涉審趙計(jì)響意脹見(jiàn)裳提邪供倘充擱分業(yè)、方適識(shí)當(dāng)尋的滾審荷計(jì)辣證遵據(jù)犯。孝為柿了趣獲授取尊充釣分油、姿適姥當(dāng)出的唯審雪計(jì)良證泰據(jù)霉，張注觸冊(cè)的會(huì)項(xiàng)計(jì)悔師優(yōu)還芝需沒(méi)要曾實(shí)陳施袍進(jìn)券一測(cè)步利程幻玉序圖，言包宮括嬸實(shí)低施闖控起制畜測(cè)懲試舊（北必酬要季時(shí)歷或嫁決龍定森測(cè)鉤試棗時(shí)腥）久和紀(jì)實(shí)保質(zhì)紛性漆程他序危。（弦三渾）局實(shí)案質(zhì)丸性歇程姜序注嬸冊(cè)彈會(huì)伙計(jì)坑師金應(yīng)合當(dāng)叛針療對(duì)盒評(píng)望估面的顫重窮大射錯(cuò)蛙報(bào)絕風(fēng)與險(xiǎn)梁設(shè)尖計(jì)盟和慈實(shí)芳施夢(mèng)實(shí)咱質(zhì)靠性尸程浙序它，泉以綁發(fā)離現(xiàn)醫(yī)認(rèn)腫定頌層現(xiàn)次體的你重揀大釀錯(cuò)順報(bào)鐘。實(shí)翠質(zhì)千性朝程導(dǎo)序包狗括鈔對(duì)腎各良類是交券易寫、水賬斗戶者余禮額儲(chǔ)、曉列尾報(bào)俊的細(xì)彼節(jié)離測(cè)籃試以糖及實(shí)靠質(zhì)儉性悉分痛析脾程翠序。—年—w報(bào)h戒a泊t注勉冊(cè)層會(huì)喜計(jì)則師價(jià)對(duì)隔重凱大按錯(cuò)良報(bào)友風(fēng)算險(xiǎn)捐的評(píng)狀估簽是逝一節(jié)種師判忘斷，襪可脫能祝無(wú)騎法扒充醬分菜識(shí)裕別擊所俗有放的似重霞大渡錯(cuò)悠報(bào)嫌風(fēng)革險(xiǎn)也，光并旺且須由暈于內(nèi)真部申控終制存結(jié)在影固呢有倦局歉限雨性搏，查無(wú)次論坦對(duì)蠢重扯大鋪錯(cuò)剛報(bào)削風(fēng)這險(xiǎn)姜的榨評(píng)憶估窮結(jié)英果盈如范何滔，注勢(shì)冊(cè)魚(yú)會(huì)大計(jì)航師樹(shù)都伸應(yīng)鎖當(dāng)擦針缸對(duì)尺所桃有凳重消大辱的規(guī)各符類語(yǔ)交學(xué)易節(jié)、平賬殃戶懷余煮額暴、呀列拐?qǐng)?bào)便實(shí)敘施黑實(shí)腰質(zhì)晝性訂程皂序滋。可輸見(jiàn)水，蒸注擱冊(cè)龜會(huì)漫計(jì)匯師昏應(yīng)均當(dāng)導(dǎo)執(zhí)慰行黎實(shí)發(fā)質(zhì)檔性芬程敞序希，罰以乳獲釀取坐充春分庸、孟適榜當(dāng)爆的鈔審?fù)嵊?jì)對(duì)證螺據(jù)犯?！獭獁涼h彎y如令何僵實(shí)牧施畜實(shí)敗質(zhì)接性似程堂序淋參泄見(jiàn)《中哲國(guó)懇注蔽冊(cè)脊會(huì)問(wèn)計(jì)妥師猛審葛計(jì)碧準(zhǔn)籍則堡第1摟2己3描1號(hào)—患—針驗(yàn)對(duì)論評(píng)醒估計(jì)的遇重流大欺錯(cuò)奔報(bào)槐風(fēng)侮險(xiǎn)抱實(shí)踏施綠的桿程恨序》及途其廢指死南喊。銀雷廣壓夏陵公繭司某案笛例S怠T餅銀途廣顧夏內(nèi)0哪8零年察年遺報(bào)銀廁廣蹈夏貝公螞司松案趙例廣帽夏胖（兼銀聾川戒）凳實(shí)耽業(yè)赴股影分泥有蜻限喪公愁司煎、S嚴(yán)T銀棟廣升夏徑；1龜9千9攪4年6月傳上削市零，劃曾付被帆為袍“孔中控國(guó)犯第季一啄藍(lán)核籌每股附”揉；9訴8－2姨0間0顧1年鎮(zhèn)，哪累該計(jì)碧虛劣增搭利雹潤(rùn)7關(guān).柜7罷1被5廊6億醒；2腿0血0育1年8月豪，克暴匆財(cái)纏務(wù)鏟丑啦聞疼；2傾0掛0瞧2年5月饑，捆接紙受刃證皂監(jiān)尤會(huì)稍處隸罰愈；2芬0疼0持2年6月姑，窩暫狹停矮上咳市緩；2鉛0勻0貫2年1妥2月網(wǎng)，吼恢掏復(fù)尊收虹市讓交貢易折。2霜0姜0管4年4月與，攝因恥持液續(xù)曾經(jīng)掀營(yíng)污能攪力薪具脅有疫重艷大乏不適確惡定泛性慮，盡中遵勤達(dá)萬(wàn)糟信路會(huì)輝計(jì)淹師釋事熔務(wù)美所煤對(duì)S溝T銀獅廣纏夏端日悉前釣公催布逗的2墻0剩0擺3年澤年傭報(bào)紗拒帳絕氧出海具剖審割計(jì)局意帝見(jiàn)鞋。銀肅廣期夏駛公遵司擇案將例造稿假密過(guò)案程9雷9年1蜜1月該，肯董撒某帽接刃到血了逆廣頂夏井公繁司偵財(cái)割務(wù)撥總襲監(jiān)剃、可總輸會(huì)畫計(jì)扯師貫兼斯董扁秘躁丁芳功麥民幣電級(jí)話秋，蓄要時(shí)求蒙他當(dāng)將僻每胖股喉的笨利顆潤(rùn)情做圓到0艙.青8元網(wǎng)；董曬某們便鑄進(jìn)雜行逢相猾應(yīng)濤的趁計(jì)晶算質(zhì)，狠得跪出馳天霉津溫廣殃夏創(chuàng)公姻司豎需乳要潮制荒造嫩多薯少它利寶潤(rùn)未；根架據(jù)探利祥潤(rùn)溪推虧算冒需尾要踢多受大獅的鼠產(chǎn)桌量銳、稠銷幼量范及尚購(gòu)戲多肯少點(diǎn)原兵材犯料辱等左數(shù)兩據(jù)躬；9術(shù)9年霞的司財(cái)躍務(wù)夫造枝假露從污購(gòu)仔入緞原厲材帖料旬開(kāi)乞始短；銀批廣互夏妙公趟司僅案亞例造安假勢(shì)過(guò)端程虛紛構(gòu)歷北暑京董瑞半杰雙商章貿(mào)妹有嫩限德公鉗司綱等少幾陳家富供甚應(yīng)岡商舌；虛富購(gòu)默原姻材蒼料椅；允偽折造桌供參應(yīng)債商導(dǎo)的概銷滔貨慈發(fā)黑票劈燕；從主黑戶市揭上父購(gòu)坑買踏發(fā)收票屠、新匯勒款圖單訂、匆銀蛛行衛(wèi)進(jìn)茂賬矩單豎等異票托據(jù)艙；偽應(yīng)造暮原猾材紅料磁入暫庫(kù)拉單顛、俗生來(lái)產(chǎn)喪記迎錄威、通產(chǎn)翠品刊出工庫(kù)贏單郵等南；偽千造勿產(chǎn)飽品葬出恰口挨；虛新開(kāi)司增務(wù)值坐稅濫發(fā)錄票2霉2剩9份葉。銀貿(mào)廣脊夏伏公胡司州案趴例審泛計(jì)亦情頌況注掀冊(cè)消會(huì)祖計(jì)坦師浴未端能遵發(fā)園現(xiàn)際或踢報(bào)遵告遵有討關(guān)千重宮大柄虛櫻假猛問(wèn)紛題夾，辣違紐奉反艇了報(bào)審賄計(jì)筒準(zhǔn)喜則狹；注儀冊(cè)承會(huì)已計(jì)鋼師呈未姨能拾有共效檢執(zhí)焦行寸應(yīng)霜收紗賬慎款冠函耽證句程的序注股冊(cè)閣會(huì)衫計(jì)企師低未左執(zhí)兄行方分軟析夢(mèng)性日測(cè)饑試暖程臥序揭；天爬津期銀仍廣沫夏膜審陰計(jì)宣項(xiàng)輪目登負(fù)掃責(zé)仙人怕由魚(yú)非跟注括冊(cè)長(zhǎng)會(huì)先計(jì)愧師清擔(dān)佛任灘，后違晌反撥審衣計(jì)男準(zhǔn)半則亦相捧關(guān)耽規(guī)舒定毯；對(duì)余于滿不廉符訊合時(shí)國(guó)黃家屈稅宇收勿規(guī)梳定美的懂異梨常狐增烤值聽(tīng)稅浪及個(gè)所朱得賄稅可政采策士披賣露棉情允況忠未咐予音以兇關(guān)志注擦。銀機(jī)廣帽夏捐公枝司林案奸例對(duì)載會(huì)喬計(jì)椅責(zé)寄任萍人族的羨處兇罰2律0都0奴3年9月1與6日鹿，著寧比夏勝回?fù)嶙迕茸試谥呜渽^(qū)牛銀攜川柿市強(qiáng)中盛級(jí)位人陜民續(xù)法醒院再對(duì)倉(cāng)銀誕廣瞞夏該刑蛇事皇案榮做圾出里一鉆審索判御決狀，啊原椅天非津院廣荒夏耕董忠事佳長(zhǎng)芒兼申財(cái)絲式務(wù)塌總漂監(jiān)笑董稀博楚因要提蓮供氣虛薄假暮財(cái)椒會(huì)槐報(bào)城告揀罪辯被洪判戶處丘有革期腎徒散刑攻三莫年塌，未并腎處累罰餐金如人筆民隆幣1皮0萬(wàn)頭元陶。法濾院度以愚提刃供且虛滲假達(dá)財(cái)贏會(huì)里報(bào)葛告弦罪天分李別進(jìn)判腫處浙原角銀廢川沙廣驗(yàn)夏逮董者事毛局挖副音主畫席嘩兼紀(jì)總浸裁歪李樓有圖強(qiáng)佩、金原須銀斃川鄭廣圾夏燒董塘事腐兼沈財(cái)蓬務(wù)廉總躬監(jiān)宴兼朋總距會(huì)做計(jì)亦師炸丁亞功堅(jiān)名炊、照原晉天咽津駕廣修夏望副鄰董膀事林長(zhǎng)葵兼摘總隊(duì)經(jīng)料理肆閻虛金殖岱崗有豈期婆徒駕刑淹二覽年要零光六番個(gè)墓月橡，裁并鈔處咽罰裹金3萬(wàn)撇元津至8萬(wàn)票元御。銀逮廣牧夏懇公喉司豪案蹦例對(duì)唇審?fù)в?jì)售責(zé)沒(méi)任奪人宇的株處備罰擬遲吊宋銷趟簽各字斧注瓣冊(cè)皮會(huì)宴計(jì)銜師盼劉葛加遲榮嫁、臭徐決林付文治的松注虧冊(cè)族會(huì)已計(jì)愁師槍資雙格裙；以泄出樸具你證掛明魂文務(wù)件抽重許大嶼失逼實(shí)悶罪茫分迅別扛判丈處哲被崇告繪人騰深竊圳釘中突天測(cè)勤浴會(huì)蛛計(jì)弱師選事務(wù)務(wù)否所嗚合錄伙嫩人慚劉躲加程榮霧、濱徐感林映文妻有她期卷徒泛刑退二蔽年薄零上六綢個(gè)咐月尿、跑二搏年幻玉零奮三業(yè)個(gè)想月較，鉗并準(zhǔn)各產(chǎn)處鉆罰坊金3萬(wàn)絨元毅。吊弦銷森中勤天俘勤紹會(huì)漆計(jì)采師考事贈(zèng)務(wù)壞的主執(zhí)牧業(yè)釘資或格器；會(huì)膜同錄證爪監(jiān)株會(huì)屠吊危銷歲其孔證優(yōu)券脾、家期越貨堤相恩關(guān)搞業(yè)船務(wù)壯許盯可吩證洽；追扭究習(xí)中提天輔勤蘋會(huì)呆計(jì)熊師仆事門務(wù)儉所甚負(fù)付責(zé)贈(zèng)人驚的廣責(zé)勤任粱。中殺天或勤虜冤寒不新冤椅？中仰天窯勤渴其怖實(shí)濃并免不詢?cè)┻~。被上鋸市賓以隙來(lái)屋一現(xiàn)直鼻擔(dān)圾當(dāng)治銀奇廣矛夏欄審跳計(jì)忙師淚的毀中卡天焰勤摩，丹內(nèi)慰部蠟管候理錯(cuò)混似亂曾，掙審奶計(jì)急態(tài)殲度臟隨節(jié)意敲，堂對(duì)克風(fēng)源險(xiǎn)浸的繡判獲斷數(shù)近菌乎渠錯(cuò)情誤后：戲相經(jīng)信康銀蹄廣軟夏撞是述高晨科阻技季公眾司清，近就落應(yīng)掀當(dāng)符有零高堡額特利色潤(rùn)銀；月因類為爭(zhēng)銀蹤蝶廣食夏材不廢斷針進(jìn)丙行忠頻芹繁壯的棟關(guān)域于貓高處科嘗技綿方艷面濾的舞信斑息耗披染露骨，座就暗認(rèn)警為想信歷息睬是達(dá)真撿的荒；舌因障為絡(luò)有女眾竄多敏的漏各茫級(jí)更領(lǐng)么導(dǎo)蜜人捕的銹視主察醋并候合閘影戶留分念迎，逼就間相箱信效銀顯廣零夏昌真爐的昏底爪氣賤充仔足曉。萬(wàn)審煉計(jì)釋人洲員南對(duì)需審強(qiáng)計(jì)靠目昨的濁、院目套標(biāo)榴、就范期圍化以曠及頌需集要們重忌點(diǎn)朗關(guān)督注縮慧的弊問(wèn)扁題薄，嶺多津數(shù)末表論達(dá)前不魂清潛；帽內(nèi)埋部壓風(fēng)叫險(xiǎn)撕控匠制好制青度環(huán)不懼健沸全月而怒且?guī)艌?zhí)蓮行凱不同力定；袍未土履即行棗基漲本路的秘三纏級(jí)增復(fù)罰核弦制治度雨，太審粘核撞工支作馳流靜于價(jià)形捷式教，愈審螺閱虜與托簽洲發(fā)盟均贏由鮮劉森加爭(zhēng)榮榜一斯人幕包緩辦剝。*火S棟T占廣慣廈2骨0碑1伯0股年私報(bào)翁審憐計(jì)捕報(bào)真告2宋0水1嶺0仍年貪報(bào)亞審珠計(jì)摔報(bào)呆告2五0滿1襖0少年鬧報(bào)剪審悲計(jì)瓜報(bào)揀告2揚(yáng)0增1區(qū)0券年炕報(bào)粱審駕計(jì)智報(bào)忌告四惰、作審乳計(jì)筐證便據(jù)藥的害取治證（皆二怒）墊審設(shè)計(jì)齒證魂據(jù)肝的婚取酬證蔬的孔基談本錦程宅序①確定取證內(nèi)容②選擇證據(jù)來(lái)源③明確取證方法④實(shí)施取證⑤初步分析證據(jù)⑥整理證據(jù)（倦二吊）哨審備計(jì)涉證句據(jù)傭的恨整驚理戲和污分她析1金.審窯計(jì)吼證唉據(jù)羨整碑理千的袖目短的使穿個(gè)醉別醉、敗零判亂范、例無(wú)由序和的緒審沒(méi)計(jì)翁證朵據(jù)汪變條成挺有嶄序絡(luò)、腹系司統(tǒng)灑、故彼鏈此千相夢(mèng)聯(lián)黎的郊的秧審鬧計(jì)藏證偽據(jù)爪?？赡詴喊l(fā)噸現(xiàn)籃審扮計(jì)策證幅據(jù)貢的端不哨足沃，圣及零時(shí)寺補(bǔ)擴(kuò)充礙新甚的新審籌計(jì)啦證擴(kuò)據(jù)豈（匙保喊證伴證粗據(jù)渾的乏充攜分角性華）沫。有準(zhǔn)利蹦于唱作僻出箭恰醫(yī)當(dāng)串的熔審咐計(jì)宗結(jié)計(jì)論通。2慎.審趙計(jì)肺證伍據(jù)吵整常理鼠的猜主止要宵方遺法分獵類備（標(biāo)按摘其阻與太審攜計(jì)耗目筒標(biāo)理的姓關(guān)過(guò)系鼻歸蛙類黑）如修：言資動(dòng)產(chǎn)典盤攪存逆類距證紀(jì)據(jù)榆可買歸覽為賢一加類2）床比小較罪（庸證康據(jù)評(píng)之至間龍比珍較扛、途與止審母計(jì)廈目線標(biāo)天比椅較益，蓋分司析匆其記特叛征鐘）通她過(guò)尿比創(chuàng)較嘩分夜析膜判群斷撒審羽計(jì)屈證每據(jù)懂的礦證步明寨力新強(qiáng)尼弱月、耐是附否蛙符幕合穗要活求3）剝計(jì)鹽算筑（惰對(duì)祥證隱據(jù)阻中框有征關(guān)曲數(shù)閱據(jù)扒匯旨總龜、點(diǎn)計(jì)軋算礙）4）鏈小謊結(jié)土與刑綜衛(wèi)合遵（朋對(duì)罵審逆計(jì)川證屆據(jù)賄歸去納回總烈結(jié)絡(luò)，瞇得誰(shuí)出蕉局氣部?jī)山Y(jié)兔論泉；叼對(duì)閃局樹(shù)部促結(jié)肝論嘩綜養(yǎng)合裳分蝦析梯得抬出藍(lán)整選體討審旗計(jì)候意案見(jiàn)醉）審垂計(jì)脹證拴據(jù)勵(lì)的興取釀舍取綱舍答標(biāo)扇準(zhǔn)（1）龜金隙額鞠大樂(lè)小聽(tīng)；（2）燃問(wèn)因題害性致質(zhì)覽的奴嚴(yán)嫂重牢程升度仁。分寨清桐事沿實(shí)稿的忌現(xiàn)谷象勞與應(yīng)本盟質(zhì)排屬除靈偽擇證導(dǎo)外入棟案驕例注森冊(cè)削會(huì)飯計(jì)張師值在溝審勤計(jì)A公狐司醉財(cái)柜務(wù)幼報(bào)阻表云時(shí)氣，律注責(zé)意緒到端該悲公夸司內(nèi)忙部坡控辱制璃存案在橡嚴(yán)斷重放缺恨陷。審垂計(jì)全過(guò)惜程皆中語(yǔ)注虹冊(cè)牽會(huì)觸計(jì)順師明收樹(shù)集參了悔下鐘例審序計(jì)主證止據(jù)：導(dǎo)約入尾案徑例①銷帝貨汪發(fā)慮票惕的念副子本②實(shí)房誠(chéng)物毫證調(diào)據(jù)③被遲審氧單零位育管侮理柜層貿(mào)聲抄明④被睬審積單淡位糠律步師鎖聲想明⑤發(fā)健料災(zāi)匯舌總綢表⑥應(yīng)蟲(chóng)收嫌賬延款綢函尾證賽回蔥函⑦存籃貨耗監(jiān)前盤展表⑧銀優(yōu)行狹對(duì)緒賬室單⑨對(duì)壤行帖業(yè)港成允本怒變陳化夕趨鼻勢(shì)見(jiàn)分住析竭表⑩電姜腦務(wù)打震印柿出潔的蜜費(fèi)婚用凝明限細(xì)辟表⑾口句頭紗證末據(jù)請(qǐng)塑問(wèn)籃：澡上公述卡證禿據(jù)舍如偵何宮分芝類端？哪堤些另可哨作眠為孫可索信怨賴柄審旦計(jì)調(diào)證憂據(jù)雪？導(dǎo)忠入喉案艱例牲分賞析資趣料在介以縫上1酬1項(xiàng)機(jī)證珍據(jù)鑰中堂，晉第嶄①擦③強(qiáng)⑤佛⑩快⑾哲項(xiàng)協(xié)證徐據(jù)櫻不臘可嬸依道賴毛。因樹(shù)為虜這趁些仍證市據(jù)爬都冬屬霧于按內(nèi)寧部夸證層據(jù)逗，哭在駱該襯公寬司婚的膽內(nèi)客部拴控趁制棉制陵度冶存耽在跨嚴(yán)蓬重暫缺刊陷槽時(shí)催，鬧這格些剖證誰(shuí)據(jù)逆的灶可蹈靠彼性煩和位有慕用康性同降足低顧。第停二區(qū)節(jié)舅審練計(jì)是工遲作蘿底愧稿審計(jì)工作底稿的概念審計(jì)工作底稿的性質(zhì)審計(jì)工作底稿的格式、內(nèi)容、范圍審計(jì)工作底稿的復(fù)核審計(jì)工作底稿的歸檔審計(jì)報(bào)告日后對(duì)工作底稿的變動(dòng)一雅、柏審鼓計(jì)驅(qū)工崗作哪底籍稿頂?shù)慕愿盼棠钪≒磨4騾7）審瘋計(jì)風(fēng)工漂作午底蟲(chóng)稿疏是輕指昌注難冊(cè)史會(huì)邪計(jì)廚師岔對(duì)慈制弄定原的巴審徑計(jì)尚計(jì)刊劃王、依實(shí)沃施授的牛審令計(jì)婆程斃序冷、跪獲奸取眠的們相若關(guān)烈審恒計(jì)鍛證續(xù)據(jù)棵，文以瞞及徒得肝出饑的鏈審賴計(jì)少結(jié)賤論斜作衡出贈(zèng)的添記碎錄謀。二購(gòu)、燦審搬計(jì)醬工蹲作洽底蒙稿齒的扎性絮質(zhì)脊（P獸4圣7）審抓計(jì)艦工練作閘底峰稿替可脾以木以窯紙州質(zhì)惑、娘電場(chǎng)子站或桑其群他拾介梳質(zhì)聾形晌式寺存辰在漆。審辨計(jì)培工尚作柜底誕稿秘的息內(nèi)碑容攀：總體審計(jì)策略具體審計(jì)計(jì)劃分析表總量備忘錄重大事項(xiàng)概要詢證函回函管理層聲明書(shū)核對(duì)表業(yè)務(wù)約定書(shū)（為二濁）嫂審額計(jì)質(zhì)工致作球底壯稿慕組骨成審烘計(jì)伶工合作觸底閑稿說(shuō)通秩常臺(tái)包碼括總碌體潮審麥計(jì)班策綱略參、猴具唉體螞審叮計(jì)酬計(jì)象劃槍、分顧析辯表、問(wèn)狹題區(qū)備來(lái)忘益錄、重駐大勤事條項(xiàng)梁概改要、退詢綢證怒函砌回惠函撿、磨管墻理析層棗聲倚明賓書(shū)我、核右對(duì)蹦表、胡有撐關(guān)熄重泡大掉事院項(xiàng)它的悶往妥來(lái)明信罷件昏（譯包卸括喘電德子寸郵痛件垮）修，急以碰及濟(jì)對(duì)疲被扯審誤計(jì)諒單晨位云文仰件淚記械錄亮的抓摘堂要使或料復(fù)具印父件眨等江。此泊外廉，刑審囑計(jì)到工伐作障底逗稿棍通親常旋還厲包閉括業(yè)是務(wù)簡(jiǎn)約爪定殘書(shū)湯、誰(shuí)管啞理額建適議跪書(shū)徑、前項(xiàng)扯目汽組指內(nèi)乖部賊或歸與挖被剖審斑計(jì)隨單須位億舉缺行忍的架會(huì)書(shū)議緊記珍錄穿、霧與碼其瓣他鄰人州士劃（炊如脈其勾他窗注露冊(cè)腫會(huì)掩計(jì)咱師角、質(zhì)律畝師藥、乳專絲式家懷等卵）蛛的婚溝銅通乳文水件搬及置錯(cuò)皮報(bào)怖匯版總尺等析。分揭析井表主折要縣是致指友對(duì)繡被討審?fù)居?jì)盼單礎(chǔ)位希財(cái)勸務(wù)指信交息晶執(zhí)鹿行分扮析洪程胸序身的腎記清錄。例旁如婚，促記究錄束對(duì)質(zhì)被估審?fù)涤?jì)碗單棗位持本費(fèi)年姿各貸月頌收度入術(shù)與躲上諷一裙年睬度柳的厘同逗期礎(chǔ)數(shù)移據(jù)允進(jìn)忙行裂比觸較陽(yáng)的昂情取況巴，舅記零錄斑對(duì)雙差狹異完的陣分牲析愛(ài)等輕。問(wèn)臂題薄備共忘絡(luò)錄一癥般宏是妹指對(duì)爬某紋一熟事暮項(xiàng)遵或蘿問(wèn)障題忙的數(shù)概煩要兔的膜匯美總循記交錄陷。在優(yōu)問(wèn)咳題與備云忘挽錄唇中捉，聽(tīng)注岸冊(cè)溜會(huì)由計(jì)交師脆通糾常攏記外錄戒該皇事武項(xiàng)碎或妹問(wèn)僅題塵的舒基絕本榴情跡況厲、呼執(zhí)謀行幅的疼審渡計(jì)拐程紅序繳或幕具匪體苦審昨計(jì)齡步良驟餃，鍛以惑及兆得資出近的位審遮計(jì)糊結(jié)抖論零。例機(jī)如吃，扔有采關(guān)傍存菜貨牽監(jiān)焦盤哀審陪計(jì)辯程磁序饞或萌審綁計(jì)活過(guò)追程封中航發(fā)貓現(xiàn)候問(wèn)脅題菜的振備撕忘粱錄置。核暮對(duì)稍表一慶般不是科指會(huì)洲計(jì)金師涼事速務(wù)案所螺內(nèi)蟲(chóng)部比使逆用洪的握、目為竊便摸于袖核碎對(duì)戲某象些蘋特毫定情審央計(jì)孫工末作孕或陸程杯序望的群完迎成持情案況駐的摟表源格渾。例盲如宴，會(huì)特腎定餐項(xiàng)費(fèi)目然（掩如高財(cái)模務(wù)早報(bào)跑表挪列虜報(bào)原）難審構(gòu)計(jì)刺程肥序賽核誤對(duì)睜表宏、忌審羊計(jì)泊工辦作乳完突成插核波對(duì)到表窮等朵。它洞通閱常嘴以列舊舉寶的掌方眉式列烈出探審略計(jì)研過(guò)克程赤中細(xì)注巾冊(cè)稈會(huì)松計(jì)元師外應(yīng)騎當(dāng)按進(jìn)系行去的影審讀計(jì)找工合作薄或硬程乎序士以踏及遍特省別臣需鍬要鋼提誘醒眾注暫意憲的涂問(wèn)瀉題儀，慘并陵在撲適粥當(dāng)伙情躍況甲下索沈引拍至祖其由他然審宏計(jì)歌工歲作蕩底攜稿，應(yīng)便萌于慌注羽冊(cè)貞會(huì)譜計(jì)為師頓核踢對(duì)睜是然否握已夠按亂照盤審紛計(jì)國(guó)準(zhǔn)袋則熟的蕩規(guī)則定蜘進(jìn)涼行久審旋計(jì)組。重童大厚事唱項(xiàng)堡概懲要包淚括訂審主計(jì)轟過(guò)纖程催中善識(shí)因別脈的浮重側(cè)大減事蚊項(xiàng)撿及城其永如創(chuàng)何異得費(fèi)到崗解骨決哭，印或濁對(duì)加其門他托支惜持榨性添審斑計(jì)廊工演作旱底仔稿滾的腿交水叉網(wǎng)索仰引霸。（遭一仗）毒引迎起銳特企別淘風(fēng)損險(xiǎn)藥的齒事暖項(xiàng)戰(zhàn)；（轎二遙）枝實(shí)央施壤審莖計(jì)由程德序涌的系結(jié)繳果件，看該妖結(jié)下果墓表棕明鏡財(cái)更務(wù)盞信錦息摘可割能袋存娘在探重監(jiān)大址錯(cuò)泄報(bào)癥，茄或構(gòu)需雀要的修墓正要以宮前肢對(duì)安重廟大談錯(cuò)垮報(bào)例風(fēng)技險(xiǎn)包的機(jī)評(píng)扮估飛和睡針旬對(duì)登這侵些緊風(fēng)界險(xiǎn)表擬堵采鳳取笑的沿應(yīng)綱對(duì)康措雷施繞；（農(nóng)三販）爺導(dǎo)跳致和注億冊(cè)么會(huì)爸計(jì)事師母難凝以料實(shí)論施仍必贏要膜審扛計(jì)斤程劍序角的姨情扣形喬；（概四陷）腔導(dǎo)亡致右出壇具拿非毒標(biāo)拖準(zhǔn)輛審傅計(jì)弊報(bào)表告縱的育事向項(xiàng)籌。三強(qiáng)、觀審誤計(jì)則工擠作雪底專稿恥的接格澆式肅、贊內(nèi)協(xié)容址和岸范創(chuàng)圍工燭作哄底號(hào)稿封的技基醋本渴內(nèi)準(zhǔn)容被審單位名稱審計(jì)項(xiàng)目名稱審計(jì)時(shí)間或期間審計(jì)過(guò)程記錄審計(jì)標(biāo)識(shí)及說(shuō)明審計(jì)結(jié)論索引號(hào)及頁(yè)次編者姓名復(fù)核日期復(fù)核者姓名復(fù)核日期其他需說(shuō)明的事項(xiàng)（答二異）莫具遮體劣要顆素明臭確河審禾計(jì)老客矩體明安確盞審卡計(jì)游內(nèi)抓容明捧確船審渴計(jì)淹時(shí)踩間面范抹圍1嶄.被紋審鍛單擴(kuò)位域名脫稱2呢.審朗計(jì)姓項(xiàng)涼目勾名憑稱3們.審憤計(jì)教地置點(diǎn)幣或汽期匯限（圣二年）緣瑞具后體炭要腹素4、決審哲計(jì)寒過(guò)才程駕及家記熄錄記測(cè)載委審湊計(jì)豎內(nèi)身容遷及賺結(jié)艘果6、暗審宇計(jì)種標(biāo)監(jiān)識(shí)辱及兩說(shuō)向明特肚定管的漸書(shū)柴面嬌符鮮號(hào)5、負(fù)審漸計(jì)餓結(jié)黎論記未錄惰審扇計(jì)捏人姨員饒的起專斑業(yè)聲判屆斷∧：背縱蹄加霧核醋對(duì)＜雹：好橫洪加障核障對(duì)B：頑與鮮上踢年論結(jié)歸轉(zhuǎn)塵數(shù)喬核慶對(duì)旨一辦致T：溉與效原鍋始素憑檔證漫核縣對(duì)事一普致G：柜與倉(cāng)總色分脊類洲賬顧核護(hù)對(duì)敗一翠致S：糧與政明月細(xì)炭賬爆核菜對(duì)小一椒致T徐/絡(luò)B：疊與供試飛算指平皆衡很表椅核控對(duì)覆一弓致C：壁已希發(fā)時(shí)詢骨證版函C財(cái)\：厚已鹿收趁回辯詢蹄證行函（揭二惠）敵具譽(yù)體面要廉素7、疤索脾引室號(hào)講及跟頁(yè)墻次8、巨編繩制絲式者纖的谷姓抱名繩、瞇編妥制惠日購(gòu)期9、鉆復(fù)曠核壩者麻姓動(dòng)名亡及炒復(fù)秤核蛙日鴿期交極叉顛引急用狼、底屬稿測(cè)之屯間鴨保聰持甲清惰晰似的味勾攏稽譜關(guān)希系俱。明汁確拘責(zé)度任慰，梅便匪于蔬檢話查1樓0、蹦其抗他蜘應(yīng)格說(shuō)興明壞的寒事翠項(xiàng)在減實(shí)速務(wù)罩中呢，序注牛冊(cè)還會(huì)牧計(jì)雄師丸可纖以姐按范照降所立記愧錄披的菌審按計(jì)象工刷作圾的內(nèi)億容居層擔(dān)次進(jìn)廈行慈編但號(hào)程。例條如共，固境定立資柔產(chǎn)槳匯各總杠表的簽編教號(hào)獎(jiǎng)為C遺l，按貿(mào)類獎(jiǎng)別摟列葵示鹿的固瞎定鼠資連產(chǎn)蘭明胖細(xì)綿表的膛編綱號(hào)與為C矩1性-多1，秧列從示單釣個(gè)正固鳴定王資孝產(chǎn)昌原滾值裁及柏累流計(jì)勺折貓舊笨的料明呢細(xì)念表編遷號(hào)慎，蹄包襯括房呀屋錄建厘筑紛物萬(wàn)（映編渴號(hào)賀為C煉1萍-些1鏟-持l）謝、機(jī)乳器恭設(shè)泰備據(jù)（蓄編角號(hào)秧為C世l頓-船l渣-必2）紙、運(yùn)真輸希工昆具僑（轟編冠號(hào)話為C擇l謀-穩(wěn)1饒-魔3）之、其共他鮮設(shè)呈備躬（假編爐號(hào)婆為C課1虧-變1避-箱4）胳。示例審搭計(jì)青工彈作晶底在稿鳥(niǎo)基石本忠內(nèi)眼容場(chǎng)及膚要桶素—罵—舉芬例被塵審雨單隸位惱名飯稱審廉計(jì)汁項(xiàng)翁目晉名票稱審紛計(jì)虧項(xiàng)撒目醋的倦時(shí)般點(diǎn)嘩或牲期收間審藝計(jì)猶過(guò)躁程才記造錄審膜計(jì)會(huì)標(biāo)寶識(shí)秤及終其螺說(shuō)生明審嗽計(jì)排結(jié)艦論索捷引向號(hào)素及姥頁(yè)黨次編廊制圓者考姓什名片及胡日淘期其甚他臭應(yīng)譯說(shuō)番明首事馬項(xiàng)復(fù)蘇核吵者珠姓帆名竭及做日器期審項(xiàng)計(jì)棒工烈作夫底憶稿審波計(jì)娃工鹽作哲底急稿審宿計(jì)虧工抬作遍底售稿審腐計(jì)筑工弟作飯底退稿三像、傭?qū)徻呌?jì)逮工惹作昆底耐稿潤(rùn)的愧編董寫攪與披復(fù)允核編庫(kù)制復(fù)耕核四賤、行審護(hù)計(jì)示工委作施底稅稿猛的柏復(fù)種核審計(jì)復(fù)核項(xiàng)目?jī)?nèi)部人員的復(fù)核項(xiàng)目質(zhì)量控制復(fù)核（催二雪）狼審岡計(jì)恒工口作價(jià)底弊稿蟲(chóng)的予復(fù)撓核目憤的午：為問(wèn)了桶保釀證鋼審蘿計(jì)短的慎質(zhì)六量暑，巾首閑先副要者確臨保同審翁計(jì)抓工柜作藍(lán)底輕稿海的屆質(zhì)拆量伶，撿因抵此簽審煌計(jì)世組租織哭應(yīng)概建煩立廈完也善汗的騾審漿計(jì)元工介作瘡底壤稿宗復(fù)晚核爆制減度庭。程蓮序掉要霜求糾：復(fù)劑核術(shù)人班員峰做進(jìn)好棄復(fù)羊核資記爪錄襯，墻書(shū)孫面丟表放示蒜復(fù)寬核梅意珍見(jiàn)瓶，揉并紡且教要傷求堡復(fù)纖核寬人專簽薯名勵(lì)蓋爽章頑，遼監(jiān)須督乏、像協(xié)浴助付注哀冊(cè)雞會(huì)館計(jì)烏師容修濃改谷、北完磁善霞審灶計(jì)旨工礙作凝底狼稿概。復(fù)也核與級(jí)考別項(xiàng)急目直組要內(nèi)極部扔復(fù)和核—磁—項(xiàng)構(gòu)目警負(fù)簡(jiǎn)責(zé)瞞人始負(fù)聲責(zé)項(xiàng)物目治質(zhì)鐵量惱控洲制甘復(fù)申核—咬—上蹈市姐公閥司勢(shì)報(bào)之表守審譯計(jì)棋必辟須金實(shí)乞施項(xiàng)涉目歷質(zhì)嫁量曠控護(hù)制駱復(fù)逼核電與浩項(xiàng)切目但組撕內(nèi)獎(jiǎng)部宅復(fù)思核避的棗區(qū)唱?jiǎng)e共屢性喬：佳在配內(nèi)押容些和饞目糕的諷等勁方也面殲具平有餃一邀定嫩的君相事似襲性1星.復(fù)輛核晶主生體車不獎(jiǎng)同恥。項(xiàng)蹦目壩組柏復(fù)杠核系是項(xiàng)跳目撇組灶內(nèi)沿部進(jìn)肆行勻的學(xué)復(fù)例核據(jù)（燃包朝括蛙項(xiàng)壞目真負(fù)姓責(zé)爪人勇親泰自幸實(shí)膊施錦的捧復(fù)臨核腰）兔，項(xiàng)拖目呈質(zhì)輩量明控煌制繼復(fù)界核誕則按是常會(huì)適計(jì)預(yù)師駝事舉務(wù)果所綱指覆派不革參纏與妙該會(huì)業(yè)持務(wù)獸的些人析員，準(zhǔn)獨(dú)百立觀地啄對(duì)控特孤定轉(zhuǎn)審柱計(jì)衫業(yè)殺務(wù)氧實(shí)壓施產(chǎn)的騙復(fù)深核洪。棚后液者震的食獨(dú)恭立休性丟和旺客巧觀倚性獨(dú)明射顯炸更謊高在。2憐.復(fù)俊核輛對(duì)接象樸不鳥(niǎo)同疤。項(xiàng)利目答組對(duì)每禿項(xiàng)責(zé)審劍計(jì)秒業(yè)懸務(wù)都穿應(yīng)鬧當(dāng)計(jì)實(shí)啄施危項(xiàng)多目狠組責(zé)內(nèi)楊部把復(fù)謀核遣，而蝴會(huì)奧計(jì)表師淋事露務(wù)條所肝只橫對(duì)特創(chuàng)定劫審誼計(jì)焦業(yè)附務(wù)才短實(shí)壯施胞獨(dú)掠立鈴項(xiàng)虛目躬質(zhì)村量晌控紡制膜復(fù)勢(shì)核猴。準(zhǔn)吳則雅規(guī)舉定念對(duì)上僑市債公充司掘財(cái)鋒務(wù)證報(bào)飛表獄審看計(jì)忽，每必后須吼進(jìn)稍行賢項(xiàng)妻目暗質(zhì)坐量跳控慌制識(shí)復(fù)職核。趕對(duì)臘其辛他幼審村計(jì)走業(yè)掏務(wù)嘆，腿如漿果胡符孟合悲會(huì)埋計(jì)惰師嗎事海務(wù)翅所湖內(nèi)矩部漿的身適商當(dāng)做標(biāo)筒準(zhǔn),也承應(yīng)情當(dāng)題對(duì)躲其蛙進(jìn)里行察項(xiàng)發(fā)目紅質(zhì)義量污控企制噸復(fù)胳核肆。對(duì)金梅融愉機(jī)猛構(gòu)、風(fēng)欲險(xiǎn)申較哀高致的I僻T行芒業(yè)、關(guān)運(yùn)系抄國(guó)偽計(jì)緊民棵生議的獅大構(gòu)型秋國(guó)礎(chǔ)有爹企沙業(yè)的看審?fù)嬗?jì)服業(yè)抱務(wù)3鋤.復(fù)相核飯要制求泰不良同衫。項(xiàng)箱目嬌組亭對(duì)收每這項(xiàng)搬業(yè)畏務(wù)慈實(shí)疊施保的愈復(fù)辟核訊比悼較詳兵細(xì)繪具跟體。項(xiàng)區(qū)目拳質(zhì)歲量硬控茄制房誠(chéng)復(fù)疑核勿應(yīng)收當(dāng)突講出喇重心點(diǎn)，功包杜括咳客己觀蠟評(píng)割價(jià)脆項(xiàng)羨目嬸組搖作師出德的報(bào)重蓄大虜判斗斷洗和貢在晃出腫具移審理計(jì)冊(cè)報(bào)墨告鞭時(shí)狀得伯出沙的研結(jié)貸論析。五國(guó)、鞏審?fù)擞?jì)談工歪作鑰底翅稿臘的財(cái)歸叢檔（丹一甲）組審拋計(jì)甩檔抱案旬的遷分竿類永薯久窩性竹檔起案超（罪如銳，澤營(yíng)泡業(yè)傷執(zhí)賄照伐、堤產(chǎn)村權(quán)敢性讀文摩件硬）當(dāng)陷期叛性侵檔搖案好（殲如童，奶審彼計(jì)青報(bào)敏告飾、核工值作患底凳稿駱）五病、懶審寄計(jì)迎工軋作咳底釀稿禍的宏歸檢檔（穗二賢）念審車計(jì)枕工慶作狡底朵稿堅(jiān)的新歸釣檔辮期楊限審厭計(jì)濃工領(lǐng)作飄底疤稿治的拉歸尊檔歪期獵限棄為辣審渴計(jì)顆報(bào)籌告純?nèi)沼竞?爪0天賀內(nèi)仍；中癢止概審夸計(jì)匙的廳工溪作紙底賊稿秩當(dāng)劍檔數(shù)期輕限逐為破中來(lái)止讀后納的6棄0天柿內(nèi)湯。五須、詠審仁計(jì)舍工離作編底且稿垃的漸歸暗檔（算三概）麻審源計(jì)番工高作吃底賊稿怕歸貌檔牌的馬性雨質(zhì)審藏計(jì)奮工弦作裳底呈稿裝的丈歸白檔勞是里一翅項(xiàng)吵事股務(wù)恥性誕的村工白作紗。五概、遺審階計(jì)污工壞作枕底設(shè)稿晴的顏歸朽檔（遲四抓）匠審早計(jì)油工篩作舅底狀稿洞歸必檔手后冬的慢變乒動(dòng)歸涉檔給后驢如陽(yáng)發(fā)訪現(xiàn)罷有漿必皮要橡修明改卷現(xiàn)禍有谷審?fù)鲇?jì)脂工鼻作顯底附稿拜或惠增慌加模新蛾的冊(cè)審量計(jì)英工視作刑底驚稿符，臨注呀冊(cè)蕩會(huì)朽計(jì)撒師接應(yīng)言當(dāng)嶼作扮出進(jìn)相晴應(yīng)并的迎修旨改押記槍錄繼。最誕終堂完橋成由審貞計(jì)奇后艷不乎得蹄在項(xiàng)規(guī)滴定壞保鑒存績(jī)期熟內(nèi)始刪逗除枝或忙廢束棄鼓審熔計(jì)轎工壺作毫底身稿梨。五險(xiǎn)、艇審怨計(jì)外工顧作刷底飲稿纖的佳歸濤檔（犯五勤）桐審均計(jì)雷工鑄作團(tuán)底秧稿留的蟻保跑存診期氏限會(huì)耗計(jì)菌師鞠事鬼務(wù)謙所岔應(yīng)冷當(dāng)漢自細(xì)審名計(jì)啞報(bào)宮告駱日匯起育，索對(duì)閘審犧計(jì)豈工劑作遞底泛稿按至凝少司保反存1口0年泡。會(huì)驅(qū)計(jì)曲師哪事貢務(wù)微所窩應(yīng)貧當(dāng)急自醫(yī)審芽計(jì)賣業(yè)核務(wù)碗中扶止亂之閱日視起貫，潔對(duì)氧審悠計(jì)命工敗作賀底悄稿持至檢少隨保寒存1段0年錘。六短、看審軌計(jì)叛報(bào)鬧告赴日默后翻的銀工放作肅底失稿稱變腎動(dòng)審迎計(jì)薄報(bào)項(xiàng)告該日籮后淡如污發(fā)梅現(xiàn)侵例悟外喇情委況先，訂需博增勿加狗新錫的敢審腹計(jì)桃程居序爹時(shí)傾，河應(yīng)緞增揪加呀新翻的睛審逃計(jì)護(hù)工咬作咐底棗稿舍內(nèi)劑容箏。A會(huì)跑計(jì)型師折事缸務(wù)內(nèi)所挽承喉接今了瓜通錄達(dá)湖公蘭司2葬0圾0旁8年插度梨財(cái)黨務(wù)出報(bào)赤表翅的猛審乏計(jì)振業(yè)黨務(wù)述。棒該聯(lián)所鞠質(zhì)敵量節(jié)部需門老負(fù)擇責(zé)悲人尿要港求初審青計(jì)層小許組秩成盲員售在木編肉制高通堵達(dá)形公腫司摸審頁(yè)計(jì)法業(yè)嗓務(wù)捉的狠工村作卷底先稿趙時(shí)刺，礙要盾遵嶺循躍編剃制柱審慈計(jì)耕工惹作熄底建稿汪的程基廳本鏡要林求幸，襖對(duì)某每輛張半工鹽作曉底隨稿竭均亮應(yīng)吳做謊到忘格世式駐規(guī)光范睡、蝴內(nèi)拉容遼完見(jiàn)整門、竿范萍圍竟適刑當(dāng)艱，某以經(jīng)便隙使烈（塌）致的交注福冊(cè)搬會(huì)睜計(jì)率師連通詞過(guò)粱工峰作援底義稿搶清吐楚間了唱解逃實(shí)庫(kù)施怖的摸審輛計(jì)賴程即序玩、鳳獲謀取德的戴審光計(jì)朱證拌據(jù)丘和蜻形股成任的漢審仿計(jì)挽結(jié)持論匠。A漁.未沉學(xué)預(yù)過(guò)籍審菌計(jì)檔準(zhǔn)啦則輝和未相壟關(guān)腰要私求B霉.不桂了俱解小通乖達(dá)柏公精司焦所宜處魔的知具沃體菌經(jīng)搭營(yíng)鏟環(huán)糞境C訴.未捐曾衫接萍觸殘過(guò)政通劣達(dá)地公垂司帥審讀計(jì)俱工滅作D介.不披了丙解竭通唯達(dá)籠公赴司仍所蛙屬購(gòu)行饅業(yè)內(nèi)的仁會(huì)捎計(jì)火問(wèn)系題—繩—單熔選課上做一做答紅案贏：C單五選注甩冊(cè)慕會(huì)掠計(jì)削師摸在襯對(duì)A免B沉C有養(yǎng)限摘責(zé)坐任摘公南司2余0帆0筋6年內(nèi)度誰(shuí)財(cái)化務(wù)舌報(bào)酷表屋進(jìn)嚴(yán)行云審觸計(jì)恰，隱為當(dāng)查永清糕某綱項(xiàng)乞固摧定床資搜產(chǎn)叛的劇原淹始助價(jià)進(jìn)值悲，妄查狼閱少了生事糊務(wù)時(shí)所2輛0憑0起2年襲審惑計(jì)顯該永項(xiàng)厭固到定幸資謝產(chǎn)殊的吵工瓦作揀底紐奉稿貪。頓本宜次首審均計(jì)疲于2壺0談0引9年1月懷完慣成老，并則吹注天冊(cè)豈會(huì)敏計(jì)舌師鳳查共閱盡的冤該罷項(xiàng)構(gòu)固令定東資覺(jué)產(chǎn)幸的蠶工艇作打底艇稿裝應(yīng)咽（盒）遵。A姜.至紐奉少習(xí)保規(guī)存該至2藝0擦1顏4年B扶.至培少崖保蛇存彩至2四0球1鑼8年C點(diǎn).至畝少篩保疏存拖至2杯0胞1億9年D運(yùn).長(zhǎng)職期陣保怠存答講案靠：C多臉選下脫列默審拍計(jì)例工朱作惑底斬稿頂歸笑檔肌后且屬軌于管當(dāng)梳期昨檔敬案迎的胸是聲（囑）化。A怨.審堤計(jì)纖調(diào)優(yōu)整淡分想錄凍匯撿總瞧表B描.企必業(yè)葉營(yíng)炒業(yè)搜執(zhí)圍照C晨.公筒司剪章流程D盟.審斯計(jì)籃計(jì)案劃答鹿案甚：A捷D案牌例逢：計(jì)應(yīng)態(tài)付鳳賬喘款有的獄審局計(jì)審救計(jì)負(fù)疑蒸點(diǎn)審地計(jì)呆人毀員僚在若審杏查A公斧司閥“亭應(yīng)急付膜賬甜款幼”斯明戒細(xì)冠賬貞時(shí)糠，取發(fā)評(píng)現(xiàn)5月9日4異5慎#憑瀉證羽記云錄何“下應(yīng)旁付終賬黨款鳴”務(wù)增搞加議了5萬(wàn)嚇元亮；5月1占0日5沾2＃紹憑兼證勿記牧錄辯償者還5萬(wàn)洞元赤貨席款穩(wěn)。工支鞭付俱貨欺款叼如縮慧此播迅芳速敗，伙審尤計(jì)貼人腐員塔懷毀疑險(xiǎn)其爬中與可脹能夕存散在汪問(wèn)綠題評(píng)，贏決特定百進(jìn)鵲一壘步詠