審計(jì)證據(jù)的性質(zhì)

注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試專用教材第三章審計(jì)證據(jù)本章內(nèi)容：第一節(jié)審計(jì)證據(jù)的性質(zhì)第二節(jié)審計(jì)程序第三節(jié)函證第四節(jié)分析程序2一、審計(jì)證據(jù)的含義二、審計(jì)證據(jù)的充分性與適當(dāng)性小節(jié)要點(diǎn)：3一掩、凈審句計(jì)迅證濟(jì)據(jù)糾的否含角義1．惱會(huì)候計(jì)秀記表錄兩中益包們含胃的制信蜜息注臥冊(cè)丸會(huì)賽計(jì)榨師莊應(yīng)撫當(dāng)巨測(cè)農(nóng)試僅會(huì)堆計(jì)倒記介錄交中峽含工有苗的翅信啞息果以意獲辨取另審挨計(jì)祖證賭據(jù)軌。襯會(huì)澇計(jì)壇記離錄梢主瘋要注包課括新原席始嗎憑柔證講、癢記拘帳依憑可證謝、百總食分掘類領(lǐng)帳棵和貪明橫細(xì)供分深類蔬帳課、禿未貫在廢記孕賬仁憑紫證爬中澡反炒映穗的主對(duì)高財(cái)獨(dú)務(wù)配報(bào)制表關(guān)的瓦其灶他倡調(diào)都整罷等已。2．?dāng)z其騰他脾信哨息注都冊(cè)誦會(huì)賓計(jì)諸師鎮(zhèn)除埋了愧測(cè)陰試融會(huì)變計(jì)掀記桑錄廊中啊含凱有論的攤信持息閑來盡獲林取叫審脈計(jì)桑證全據(jù)旱以里外憂，刮還躍應(yīng)么測(cè)斑試井其頓他印信站息斃。穴其例他念信造息費(fèi)主嗓要俘包師括蜘從涂被移審宇計(jì)愚單屑位食內(nèi)吊部牲或琴外矩部什獲戴取俗的偷會(huì)若計(jì)眉記童錄役以采外遭的燙信此息獅，停通頓過宿詢功問煤、株觀森察馳和勺檢津查時(shí)等樣審總計(jì)蘭程重序牛獲劍取倡的爛信普息罷，恩自乘身圓編酒制計(jì)或允獲售取筆的動(dòng)可殼以鄰?fù)炦^麥合輕理這推歌斷撓得串出辟結(jié)燃論汽的屯信某息。但無執(zhí)論雞如鑰何拼，彼會(huì)嘉計(jì)乒記博錄控中在包凳含啟的敵信作息拔和腸其正他狠信悅息見兩牧者赤缺寄一職不掏可杠的培構(gòu)耀成虎了尊審珠計(jì)龜?shù)漠嬜C崗據(jù)北。網(wǎng)而片審謀計(jì)腫證藍(lán)據(jù)幅的保性遍質(zhì)糞和眾范倆圍過取燈決信于嫂注轉(zhuǎn)冊(cè)衫會(huì)給計(jì)販師港的福職姨業(yè)景判嬸斷回，芬其任判該斷攜又蠶受娘重震要呢性燈評(píng)舟估杜水紛平亞、遺與李特零定侄認(rèn)弊定音相軍關(guān)半的俊審順計(jì)追風(fēng)賤險(xiǎn)帆、累總贈(zèng)體誕規(guī)創(chuàng)模監(jiān)以時(shí)及顫影勵(lì)響?zhàn)I賬閱戶目余蹈額余的科各憲類趨經(jīng)虧常析性倘或手非究經(jīng)頸常百性躺交派易狼的庫(kù)影鹽響?！久膸煚T點(diǎn)韻撥】本充書隔使原用而的笛“院審災(zāi)計(jì)拴證虹據(jù)超”稀是毛一努個(gè)旁廣婚義齊的毛范量疇盟。存除忌了旺包瓶括啞的殃會(huì)棵計(jì)逼記軟錄得所瞎含格有惜的傷信恥息奔“當(dāng)實(shí)甘施毛實(shí)尋質(zhì)驗(yàn)性典程故序畝獲吹取陡的匙審喝計(jì)問證巡壽據(jù)拜”極以守外鬼，走還陽(yáng)包裝括纖其吉他被信饅息斑，熊例您如音在燈實(shí)末施跪風(fēng)脖險(xiǎn)局評(píng)倚估出程虧序喚中階獲握取隙的舊審郊計(jì)裳證騎據(jù)壁、錢了早解更內(nèi)盒部?jī)艨胤灾迫r(shí)采獲哀取滴的撞審佳計(jì)你證誓據(jù)怕以減及謎實(shí)撲施卸控猴制東性罩測(cè)速試徑時(shí)杏獲桃取妖的項(xiàng)審軟計(jì)惕證銷據(jù)階等塞。一掠、簽審隸計(jì)剝證隆據(jù)撫的腫含每義【治例獎(jiǎng)?lì)}1·判單滴選訓(xùn)題圖】能（2丙0居1澇2年立真電題擺）下源列結(jié)有嫩關(guān)紅審現(xiàn)計(jì)伴證掙據(jù)柳的完說鵲法雨中峰，溉錯(cuò)懂誤蠻的櫻是害（）霜。審日計(jì)蛛證絨據(jù)嫂主禁要壤是脫在蠢審釀?dòng)?jì)布過肌程賺中斷通歷過偏實(shí)餐施腿審立計(jì)革程庸序厚獲彈取龍的審模計(jì)添證殲據(jù)少不凍包象括券會(huì)懸計(jì)捏師近事錘務(wù)等所召接疏收肚與彼保音持喊客腫戶行時(shí)牙實(shí)花施嗽質(zhì)例量薯控揉制加程數(shù)序騰獲填取栗的惡信鬧息審莖計(jì)裙證惹據(jù)敢包睛括弊支窄持微和評(píng)佐譽(yù)證嚷管譽(yù)理開層精認(rèn)呆定雀的葡信劇息債，述也拾包機(jī)括南與燥這譽(yù)些奮認(rèn)核定樣相充矛近盾壁的哲信罪息在聚某臂些屢情產(chǎn)況背下鳴，蒜信例息努的眉缺賠乏遷（獲如胸管趁理浙層禮拒莊絕所提奶供責(zé)注亡冊(cè)丟會(huì)貫計(jì)央師希要族求陪的陣聲換明換）艱本菌身籍也偶構(gòu)芽成歸審斃計(jì)傷證屬據(jù)【派解棟析書】審旱計(jì)傅證寸據(jù)乓除咸包誦括選的乘會(huì)好計(jì)沿記不錄撓所方含魚有項(xiàng)的宰信狡息竭外撲，弟還案包宿括龍其挺他酸信單息督，令例乓如縫在么實(shí)隊(duì)施縱風(fēng)蘇險(xiǎn)悔評(píng)烘估名程液序雪中栗獲屢取纏的報(bào)審吼計(jì)胖證也據(jù)勺、拘了徑解斜內(nèi)喬部耗控腿制滴時(shí)掠獲鈔取渠的繪審醫(yī)計(jì)隊(duì)證難據(jù)放、柄實(shí)宋施劑控顏制壓性番測(cè)貓?jiān)嚵褧r(shí)怎獲綠取麗的界審持計(jì)窯證潔據(jù)舒以膏及慎會(huì)變計(jì)屋師甜事終務(wù)謊所甚接舟收委與冠保各持粱客積戶獄時(shí)部實(shí)摧施革質(zhì)藥量膏控搏制宮程籌序池獲破取配的豆信狐息取等襯，俊因饅此瞎選弊項(xiàng)B錯(cuò)跳誤至?！灸Υ鹧绨肝础緽（留一洪）械審既計(jì)戒證磁據(jù)撥的攤充支分璃性審廊計(jì)雄證槽據(jù)烘的捷充旺分型性摩是餅對(duì)太審眼計(jì)氏證雞據(jù)連數(shù)截量喂的袋衡追量楊，壘主勒要含與岸注絨冊(cè)小會(huì)狹計(jì)繭師奸確劫定舊的衫樣問本呼量市有宋關(guān)托?，F(xiàn)審緞?dòng)?jì)狠證險(xiǎn)據(jù)齊的雅數(shù)獲量藏受黑注泰冊(cè)盼會(huì)翠計(jì)建師課確謀定懷的盆樣沸本古量戰(zhàn)、細(xì)對(duì)京重部大名錯(cuò)滾報(bào)連風(fēng)剪險(xiǎn)項(xiàng)評(píng)氧估美和基審進(jìn)計(jì)撞證紫據(jù)卸質(zhì)碗量臂的堵影命響慈，控如依圖3瓶-最2所辭示駁。二、箭審戴計(jì)疤證寧據(jù)僅的細(xì)充堆分站性途與琴適技當(dāng)湯性二丑、若審載計(jì)孫證王據(jù)途的構(gòu)充笛分飄性場(chǎng)與形適繼當(dāng)呆性（珍二唐）臂審岡計(jì)瞇證馳據(jù)仔的航適鐮當(dāng)自性審蝕計(jì)白證援據(jù)肥的圣適鈴當(dāng)尊性冒是摘對(duì)棉審盞計(jì)忙證近據(jù)沖質(zhì)場(chǎng)量挪的辛衡勁量摘，妨即業(yè)審權(quán)計(jì)良證源據(jù)轉(zhuǎn)在卷支飯持忠審法計(jì)隸意鑒見最所陡依洪據(jù)品的龍結(jié)兔論著方偵面沾具片有綱的載相長(zhǎng)關(guān)挎性拘和慎可霞靠延性至。茅相逆關(guān)段性麗和王可腫靠遇性睛是化審鏟計(jì)杯證映據(jù)節(jié)適秋當(dāng)境性插的準(zhǔn)核麻心梅內(nèi)六容巴，宣高膏質(zhì)脈量余的越審綁計(jì)利證研據(jù)五必順須沈是媽相希關(guān)代性歐和改可規(guī)靠獄性印的言統(tǒng)度一聾結(jié)害合石。1．押審鑰計(jì)巾證險(xiǎn)據(jù)器的召相堡關(guān)絞性審愧計(jì)云證睜據(jù)餅的淹相視關(guān)默性斑是股指享用滔作練審性計(jì)腳證撞據(jù)年的應(yīng)信掛息初與條審吩計(jì)游程架序橋的飽目蔬的思和恒所屋考蜜慮艙的壞相滿關(guān)周認(rèn)螞定耍之際間長(zhǎng)的材邏梢輯窩聯(lián)遇系虜。益審缸計(jì)架證譜據(jù)綁的優(yōu)相旁關(guān)壞性虛可起能嶺受汽控寸制背性老（圾細(xì)輝節(jié)漂）項(xiàng)測(cè)折試指方提向蘿的洪影五響吩。峽例緞如呈，形銷眠售組收茶入鈔發(fā)疊生冊(cè)認(rèn)渡定川或酸完金整群性湊認(rèn)顆定唐的濃測(cè)頭試界方嚼向問就蔑不持同謎，沫因框此辟其跟獲喇取支的遭審縱計(jì)陶證敞據(jù)額不貸同劈燕。二煉、壯審萍計(jì)賄證槍據(jù)尊的運(yùn)充焰分您性愉與萍適虜當(dāng)確性確禿定耐審肯計(jì)蹦證血據(jù)碰相學(xué)關(guān)腹性類時(shí)播考翻慮旗的大因炸素襯：①龍?zhí)爻潭薜拈y審消計(jì)盤程便序宴可訪能宿只潑為爬某隙些深認(rèn)疾定言提僚供四相方關(guān)里的谷審璃計(jì)怎證與據(jù)鏟，手而漸與傭其弄他盒認(rèn)熱定借無吼關(guān)襲；②咐有桌關(guān)漫某費(fèi)一肺特妹定資認(rèn)斗定禽的坐審價(jià)計(jì)組證圍據(jù)非不蓋能劃替并代揀有繡關(guān)壞其莫他籠認(rèn)潑定齡的解審僚計(jì)椅證凳據(jù)溫；③努不條同膊來從源喂或城不然同獎(jiǎng)性捎質(zhì)所的拘審仍計(jì)女證絡(luò)據(jù)挺可換能搬與顫同喪一怠認(rèn)脾定靈相紙關(guān)斥。2．典審懇計(jì)各證務(wù)據(jù)稻的筍可煤靠鉛性審巨計(jì)滋證污據(jù)繳的示可偉靠王性沸是杯指蔬審富計(jì)廊證前據(jù)準(zhǔn)的威可湖信砌程濟(jì)度貝。河審遠(yuǎn)計(jì)們證射據(jù)委的蠢可悶靠熔性緊受薄其吐來正源呢和暴性耗質(zhì)取的湖影螺響對(duì)。二嶄、導(dǎo)審映計(jì)犧證免據(jù)淘的昆充倆分周性倒與負(fù)適協(xié)當(dāng)扛性判嚴(yán)斷躺審晉計(jì)筍證庸據(jù)孤可背靠釀性個(gè)時(shí)陷，墳考瘡慮若以本下員原剩則功：①鎖從我外蠢部趁獨(dú)雕立膛來效源崇獲山取剩的飲審員計(jì)進(jìn)證盯據(jù)阿比圈從智其當(dāng)他乒來律源屯獲團(tuán)取比的借審晨計(jì)堡證生據(jù)獲更唇可惰靠茶；②懼內(nèi)宏部絹控榨制價(jià)有遲效梳時(shí)比內(nèi)手部督生河成逗的烤審爺計(jì)迅證騾據(jù)耗比詢內(nèi)噴部仇控有制道薄沈弱炒時(shí)怖內(nèi)樣部排生莫成學(xué)的齡審訓(xùn)計(jì)返證汁據(jù)潤(rùn)更煤可恩靠踩；③傾直朵接黃獲觸取改的武審固計(jì)輔證扮據(jù)脹比辨間鴨接捷獲哨取接或族者段推術(shù)論屈得犬出絹的紗審孟計(jì)偏證冊(cè)據(jù)樸更寧可唇靠擴(kuò)；④婚以絞文忍件令、燥記銀錄判形剩式猶存寄在鹽的俱審連計(jì)長(zhǎng)證牌據(jù)織比討口循頭別形扛式該的閥審按計(jì)魂證毛據(jù)棍更恭可涌靠蝴；⑤謠從造原僚件凝獲爬取煉的摟審按計(jì)戒證勝據(jù)奴比魄從前傳鵲真舒件晌或湯復(fù)幼印驅(qū)件夠獲居取癢的暫審?fù)朴?jì)臂證雪據(jù)卵更管可澆靠竄。二訓(xùn)、制審鐘計(jì)仇證短據(jù)庫(kù)的表充猴分耗性哲與英適吩當(dāng)趣性（國(guó)三嗎）枕審罰計(jì)換證架據(jù)身充徹分拘性立和獻(xiàn)適睬當(dāng)瀉性做之犧間岸的批關(guān)否系充頂分誼性舟和大適過當(dāng)外性漂是腳審術(shù)計(jì)程證漲據(jù)免的上重碌要質(zhì)特場(chǎng)征風(fēng)，講兩丑者騾缺麻一側(cè)不青可喂，勒?qǐng)D3趟-易3所量示妙表濱示度審捐計(jì)疏證塘據(jù)慌充里分催性象和莖適蜜當(dāng)比性竊之仆間財(cái)?shù)某P(guān)油系。二密、押審域計(jì)箱證客據(jù)逗的證充搶分龍性逆與吩適仁當(dāng)鵝性可庭以包從斤這森三李個(gè)糕方擺面闖來齡理堡解俊審菊計(jì)換證百據(jù)神充罪分童性輸和抽適本當(dāng)愚性忍之外間閣的結(jié)關(guān)睡系拳：①詠充松分濁性烈和退適勾當(dāng)變性淹是怠審掩計(jì)欠證蓮據(jù)堪的井基預(yù)本憑要冰求行，苗只核有岔充減分壓適默當(dāng)鞠的撐審伍計(jì)俗證乓據(jù)困才連具便有葵說惰服適力雞。②詞審難計(jì)稿證喪據(jù)素的珠適盜當(dāng)遞性農(nóng)會(huì)釋影隔響錦審樓計(jì)蘭證鉆據(jù)促的鞭充循分遞性墨，條即忽審液計(jì)蒼證排據(jù)末質(zhì)艷量壇越前高畏，孔需騰要兩的虹審縫計(jì)置證料據(jù)皂數(shù)苦量茂可緣瑞能家越釘少猜。③魯如取果攔審渾計(jì)渾證僵據(jù)警的底質(zhì)畝量且存照在偏缺魂陷尿，厲那浴么余注超冊(cè)摧會(huì)柱計(jì)刃師它僅野靠愿獲朵取舒更泉多柄的冰審硬計(jì)安證欺據(jù)漂可圾能誰無蹦法森彌業(yè)補(bǔ)蚊其斗質(zhì)灶量里上擴(kuò)的均缺貓陷李。二漿、若審腦計(jì)草證驢據(jù)板的虎充撞分曲性甘與產(chǎn)適辛當(dāng)策性（任四結(jié)）缸評(píng)豎價(jià)好審娘計(jì)注證紙據(jù)毀充繞分巡壽性袋和遠(yuǎn)適辰當(dāng)合性間時(shí)震的容特極殊伐考蚊慮注錢冊(cè)防會(huì)頓計(jì)漁師綠在快評(píng)槍價(jià)昌審?fù)擞?jì)日證蔬據(jù)拳充主分燒性味和漲適筒當(dāng)住性饒時(shí)碼通矩常豪特店殊虛考蛾慮到下臨列允四漿個(gè)色方創(chuàng)面夸：①盛對(duì)論文爺件勾記帆錄旋可命靠慣性配的陰考喝慮券：抹發(fā)頂現(xiàn)程文饒件踩記抱錄租可途能貍“緩偽損造敬”掌或扁“抬異昏動(dòng)鎖”賽，掘應(yīng)煌采紛取鋒“仁進(jìn)逢一秋步華調(diào)宰查絲式”柄。②層使匆用宅被子審穴計(jì)慎單辦位野生面成默信撈息宇時(shí)偽的蜘考籍慮陷：夠關(guān)寒注永信濕息右的寒“大完赤整著性陪”蟻和班“片準(zhǔn)怨確露性乘”規(guī)。③珠證蜘據(jù)赤相楊互悶矛匠盾岔時(shí)嗎的丹考圾慮徒：姜采礦取緒“廉追堆加暴必縱要板的拐審老計(jì)傻程鋼序背”④鄰獲咸取難審項(xiàng)計(jì)梁證芒據(jù)華時(shí)往對(duì)獅成手本材的華考溪慮丙：劫注撿冊(cè)犁會(huì)慰計(jì)童師范可丸以竿考社慮窄獲衣取諸審劃計(jì)晶證班據(jù)絹的滋成溜本繼與賺其忙有悟用獨(dú)性剪之德間土的牌關(guān)撒系表，殖但壤不吸能濫以漠獲蘭取笑審垂計(jì)阻證丘據(jù)蔬的棕難裁易舟程己度伯和叼成蹈本購(gòu)為稀由道來好減取少哈“籃不鍵可頑替撲代融的口審裝計(jì)蝕程巧序充”敘。二多、揮審爬計(jì)雅證意據(jù)漁的虎充蓄分咽性前與勝適砍當(dāng)喚性【名量師夜點(diǎn)由撥】新本抗書絨提調(diào)出造的煌審寧計(jì)而證仰據(jù)逮相胞關(guān)泄性欲的緞三銷個(gè)今影配響牧因嫂素除是量《腳審偉計(jì)途準(zhǔn)割則響》銹的耀原緩文質(zhì)，復(fù)獨(dú)料特勺性儀、辜不哈可墓替轟代榮性技以銳及秋印繩證英性憂從贏三暢個(gè)躲方眨面綠指揭出再了輪審韻計(jì)碗證爺據(jù)巧與裹認(rèn)就定協(xié)之他間必的悶關(guān)棍系身，蓄而郊審準(zhǔn)計(jì)節(jié)證幸據(jù)江可呆靠摔性效判獸斷陳的僻五臘個(gè)枕依緣瑞據(jù)亞：歌①送外失部賄獨(dú)釣立尾②邊內(nèi)殼部積控視制算有庭效抱③寺直虛接擾獲衡取節(jié)④始文烈件偶記懲錄吸⑤蓮原逆文攻獲躍取舌的素審馳計(jì)呈證頓據(jù)贊相與對(duì)各于框更收可衣靠煎。絕審灶計(jì)宗證相據(jù)障的但相悉關(guān)破性音和仇可叢靠霞性謎理碧解伸非沾常鳥抽彼象胞，葉應(yīng)則抓礎(chǔ)住靠“浪關(guān)泡鍵劉詞莖”宮并拖精撒確托掌己握跌。危同賴時(shí)縱，妖審釣計(jì)堅(jiān)證拆據(jù)喂的徒充守分皮性啞和投適罰當(dāng)授性袋是緊審卡計(jì)約證基據(jù)市的淡基薯本垃要隱求勿，貓兩鍛者汗缺刪一哲不酸可目，宇審校計(jì)兇證增據(jù)半的減適至當(dāng)忙性況影首響炎其疏充關(guān)分軍性菊，烤而番審偏計(jì)齡證模據(jù)招的爽充孟分痰性霞可神能揀不勉能廟彌傾補(bǔ)賢是秩適訪當(dāng)廟性切的滿缺效陷堤。二渠、臭審參計(jì)碎證臣據(jù)甘的棒充碎分勁性圓與蓋適叉當(dāng)恰性【侮例插題3·漫單躲選妄題認(rèn)】以省下券關(guān)拒于資審怕計(jì)錘證敏據(jù)辛的維充嚷分熔性泰和點(diǎn)適代當(dāng)蜓性盞的黃理燥解固中躬恰雀當(dāng)欄的衛(wèi)是壩（）A．增當(dāng)鄰注參冊(cè)第會(huì)紐奉計(jì)估獲桶取奔的頂審閑計(jì)場(chǎng)證薄據(jù)娃質(zhì)系量傳不警高帥時(shí)無，金則饑更慈多賭數(shù)短量穗的攝審葵計(jì)前證此據(jù)蠅可賄能殘也己無島法燭增激強(qiáng)漆審滴計(jì)唯證做據(jù)峽的多證響明店力B．末注理冊(cè)截會(huì)年計(jì)撥師此獲唐取則的納審枝計(jì)股證暈據(jù)熊數(shù)逆據(jù)廊越爬多鏟，毛越輩能成增椒強(qiáng)搞審銹計(jì)仍證套據(jù)訴的奸適標(biāo)當(dāng)庸性C．多在與獲壞取軌的渾審迅計(jì)并證華據(jù)恩質(zhì)麗量海存能在渡缺王陷腎的皺情趨況唯下偷，送注蟻冊(cè)嶼會(huì)藍(lán)計(jì)譯不也能豎通燙過趨增扶加泉審婚計(jì)絲式證柱據(jù)臘的小數(shù)饑量騰來燭彌島補(bǔ)D．祥獲磨取震的磨審炸計(jì)形證袖據(jù)天越悠適鬼當(dāng)華，域注襪冊(cè)并會(huì)障計(jì)真則仍需感要扇的中審裕計(jì)些證哈據(jù)弊的濕數(shù)繁量悲越蜓少【概解宮析迅】該凍題經(jīng)考羊察攪了伴審垮計(jì)墓證掛據(jù)施的盛充醒分權(quán)性此和熔適裝當(dāng)持性之之友間惱的坐關(guān)值系鳳。集審霞計(jì)炸證廉據(jù)協(xié)的您適接當(dāng)段性秀越瞎高術(shù)，禮則側(cè)可綁以虎降殿低認(rèn)其辦充各分距性馬，銀而腹審怪計(jì)憶證默據(jù)彎的迎充蝴分銳性林并刃不宰能花彌筆補(bǔ)陣其郵適乖當(dāng)縱性此上悼的區(qū)缺拼陷飛。辦因?qū)薃、C和D選陵項(xiàng)錯(cuò)均使得野出憐證餐據(jù)出的銷適忽當(dāng)徒性蛾高濫，厘則腿對(duì)跟審暮計(jì)場(chǎng)證邪據(jù)黎的范充恨分振性望的治要備求滲降化低融?！拒壌馉€案莖】A踏C滑D【宰易幟錯(cuò)衫警字示浪】審將計(jì)睡證痰據(jù)誼的減適隆當(dāng)尤性去強(qiáng)浙調(diào)提了怪審你計(jì)習(xí)證蕩據(jù)薦的釀質(zhì)宣量剪，輛如武果財(cái)審柴計(jì)是證虹據(jù)娘的結(jié)質(zhì)炸量括存旁在揮問球題團(tuán)，虧那禾不軟管奇多吉少穩(wěn)數(shù)計(jì)量鑒的衰審訴計(jì)堪證詳據(jù)縣都堤可閉能掘無扔法卵增港強(qiáng)承其裙說栽服喚力歌。本斗章內(nèi)后容：第姿一泛節(jié)審帳計(jì)愧證堡據(jù)薯的便性口質(zhì)第頁(yè)二暑節(jié)審損計(jì)蓮程慨序第搖三礎(chǔ)節(jié)函誕證第掌四桶節(jié)違分躲析眨程訴序1糕5一斯、府審獵計(jì)傷程貪序鹽的短作凝用二譽(yù)、石審領(lǐng)計(jì)菜程虧序明的毫種煩類小儀節(jié)栗要普點(diǎn)漆：1碌6一、托審碧計(jì)趁程滾序患的膜作覆用注帥冊(cè)會(huì)兆計(jì)失師掛利靈用牌審漂計(jì)林程仗序回獲卻取禿審靈計(jì)歸證線據(jù)扣涉移及榨四胖方拆面參決引策掩，軋依診據(jù)閥注稼冊(cè)肉會(huì)蔽計(jì)揉實(shí)焰施佳審示計(jì)吳程蛾序溜獲廊取泥審費(fèi)計(jì)眾證詢據(jù)猾的匙目宏的秧，孝審央計(jì)懇程些序踏課胞分楊為肉風(fēng)雖險(xiǎn)咳評(píng)交估骨程義序塵、揉控?cái)y制硬測(cè)誕試環(huán)和拔實(shí)塌質(zhì)訪性尺程如序逆。肺如努圖3城-婆4所蹄示銅。二、蒼審恩計(jì)詳程射序廈的種種童類注那冊(cè)門會(huì)拳計(jì)者師羽在度審?fù)劣?jì)腦程鑒序知中凍可數(shù)以筐根縱據(jù)尚需蠅要誕單杰獨(dú)刑或待者陪組持合困使亭用刪下刮列殲幾溜種淘審蚊計(jì)叮程瘡序蚊，濫來芬獲特取早充各分脆適脊當(dāng)應(yīng)的霸審依計(jì)別證稠?yè)?jù)域。（討一德）機(jī)檢脹查檢菊查博是侮指柱注牢冊(cè)話會(huì)職計(jì)螞師悉對(duì)超被核審筋計(jì)什單積位煤內(nèi)趨部鞏或截外揚(yáng)部?jī)瓷湷刹鹊那?，很以馳紙翁質(zhì)起、賓電粥子康或宰其雞他框介親質(zhì)葬形東式獎(jiǎng)存袍在敘的漫記選錄準(zhǔn)和所文陽(yáng)件憲進(jìn)趕行盟審理查緩，雄或職對(duì)寨資剪產(chǎn)肆進(jìn)輝行康實(shí)旋物攀審告查宰。隔檢區(qū)查狼具糠有禮方這向束性瘋，濕分脾為告“柄順注查州”嬌和蜻“耽逆渴查箭”漿兩宿種愈形稍式引，倉(cāng)“停順泰查豬”脖關(guān)反注槍“帝完憐整窩性瓜”耐，上而兔“白逆身查槍”明關(guān)謠注太“恒存更在活性綁”靈。（魂二理）酸觀羊察觀搜察址是康指五注臺(tái)冊(cè)姑會(huì)濁計(jì)武師距察觀看褲相堪關(guān)肉人繡員毀正少在蓬從拼事萍的優(yōu)活凝動(dòng)息或粒實(shí)阿施準(zhǔn)的少程鋒序洞。展但截觀峰察華所輔提雖供旨的鞏審援計(jì)刺證斬?fù)?jù)踐僅樣限酬于曲觀螞察舊發(fā)房誠(chéng)生農(nóng)的闊時(shí)們間達(dá)點(diǎn)霞，惡以初及息被討觀回察盼人駝員周的只行傾為露可剖能暑受柴到掉影正響展，盆進(jìn)款而傭?qū)б糁聞?wù)了醬其埋提發(fā)供雖的皂審蒼計(jì)抖證富據(jù)磨受拾限渾制舞。（虎三墨）摘詢壓?jiǎn)栐児绬栱毷侵髦竿沧?cè)眼會(huì)耗計(jì)腥師葛以稿書忘面稀或筆口續(xù)頭骨方它式結(jié)，套向陶被龍審庫(kù)計(jì)芬單河位納內(nèi)患部濟(jì)或朵外邊部慌的度知民情苗人腰員謎獲糾取掌財(cái)儲(chǔ)務(wù)眾信迷息率和謝非師財(cái)捉務(wù)嚷信皺息坦，辦并木對(duì)尿答野復(fù)敵進(jìn)購(gòu)行務(wù)評(píng)恐價(jià)敞的互過饑程暫。二、抬審暮計(jì)豬程濕序鳳的奔種位類詢筒問屠獲殺取題的仆審箱計(jì)殖證阻據(jù)傅以積下會(huì)特解征受：奏①餅具賊有岡提練供圾尚籠未息獲倍取駛的壞信剝息悔或澇佐唐證唇證攝據(jù)翼，奔②鏡提袖供聚與且以矮獲服取扭的瓦其進(jìn)他醒信橫息殊有襖重雅大扒差槳異蕩的雪信陪息撿，暫③衰為愛修異改披審瞎計(jì)汪程斧序紡或豈實(shí)銀施德追健加番審榴計(jì)籠程疤序型提停供料依違據(jù)白，獅④煙獲諒取溉支襪持蜂管殊理刃層宅意像圖次的襯信險(xiǎn)息雨可什能偷有驚限管，漢⑤寒獲售取丑書傭面瞧聲薪明偏來愚證肯實(shí)對(duì)對(duì)衛(wèi)口凝頭友詢物問雪的亞答邀復(fù)類。（論四慰）議函漠證函駝證榨是缸指厚注揪冊(cè)獎(jiǎng)會(huì)跪計(jì)豪師菠直犬接巖從百第嚴(yán)三愉方翼（刑被封詢賊證惱者杏）呢獲英取轎書律面有答扛復(fù)摔以柏作機(jī)為舟審斥計(jì)稠證響據(jù)余的觀過拴程內(nèi)，備書磁面查答算復(fù)之可保以熊采液用趁紙礎(chǔ)質(zhì)阿、位電請(qǐng)子駕或察其徹他能介黃質(zhì)汁等拉形鞠式英。注恨冊(cè)細(xì)會(huì)中計(jì)霜師視在蒼下遇列此情槐況資下鐘運(yùn)郵用煌函播證咬的錘審暢計(jì)騰程挎序春：極函普證掙常循常令是當(dāng)針礙對(duì)間與樓特衣定報(bào)賬宜戶島余助額共及悶其誦相劑關(guān)慨的題認(rèn)都定紀(jì)的泄程中序斷；停函芬證幣對(duì)獸于咸協(xié)幫議觸和房誠(chéng)交波易傳條略款藏也批適腿用系；呢函哀證系還掏可衫以左用融于涌獲釋取媽不板存鎮(zhèn)某方些炭情蓄況友的妹審治計(jì)叮證例據(jù)暮。（銜五塑）么重算新凝計(jì)唇算重停新仆計(jì)籮算希是銹指戴注肯冊(cè)喇會(huì)昂計(jì)喬對(duì)嗚記達(dá)錄藝或匪文膀件勇中翠的響數(shù)叨據(jù)陣計(jì)匠算匯的豎準(zhǔn)讓確饅性監(jiān)進(jìn)窗行脹核津?qū)ο蹋⑵渥婵蓶|以抓通廳過繁手燭工饒活摔電誓子賓方壓式躬進(jìn)玻行承。二、炒審旨計(jì)控程望序毯的鑄種淘類（死六叛）申重財(cái)新想執(zhí)鬧行重角新熔執(zhí)城行普指含注置冊(cè)據(jù)會(huì)現(xiàn)計(jì)奶師園獨(dú)挎立組執(zhí)火行銷曾危作范為愁被眉審貢計(jì)貓單姥位錘內(nèi)堡部甜控柔制肢組幼成劉部喇分因的蚊程證序駛或禿控洽制特。（賓七揀）填分推析追程腫序分罪析錯(cuò)程肅序廚是將指崗注睜冊(cè)灘會(huì)碼計(jì)材師毛通在過營(yíng)分羊析演不吹同伸財(cái)樹務(wù)瀉數(shù)詳據(jù)婦之伴間芒以查及所財(cái)房誠(chéng)務(wù)圓數(shù)粥據(jù)泡與樸非石財(cái)敞務(wù)串?dāng)?shù)檢據(jù)勒之柳間陣的廁內(nèi)因在扒關(guān)回系敬，價(jià)對(duì)傳財(cái)木務(wù)標(biāo)信濁息鳴作批出塵評(píng)毀價(jià)比。在稈分亮析棚不澆同炭財(cái)攻務(wù)鄭數(shù)扭據(jù)克（贈(zèng)或刑者趣是育財(cái)白務(wù)隸與葵非循財(cái)澡務(wù)返數(shù)蠟據(jù)磨）列之優(yōu)間嘴的酒內(nèi)味在虎關(guān)徑系群，妄并肚對(duì)垃財(cái)早務(wù)覆信覺息嬌作蔽出盛評(píng)荒價(jià)港，王以可及認(rèn)必潮要蛾時(shí)渣對(duì)負(fù)識(shí)指別挖出撐的余、贏與故其杠他餃相求關(guān)呼信程息嗓不協(xié)一槐致天或抹與欠預(yù)野期掌差賭異油重費(fèi)大感的礙變執(zhí)動(dòng)灑或駐關(guān)譽(yù)系縫進(jìn)電行宅調(diào)句查堡時(shí)羊，辟注豪冊(cè)囑會(huì)聚計(jì)辛?xí)⑦x截?fù)裎浭跪?qū)用陽(yáng)分漢析懲程抵序潮。籍如窯表3北-敬1所楊示禾。二、搞審躬計(jì)蕉程惡序宋的榜種毒類二、伏審污計(jì)深程毫序陣的射種釋類【名鍋師先點(diǎn)敬撥】園理鄙解論“外三痰種腐”溉總秘體浪審柿計(jì)孕程粉序亂和植“迫七迫種湊”咸具吊體罪審上計(jì)者程夠序心的斷分躍類散和常關(guān)佛系攔，晚在表風(fēng)秀險(xiǎn)象評(píng)偉估侍程巴序取和普實(shí)祥質(zhì)已性熱程粉序席中械必盆須迷單披獨(dú)弊或玻組嚇合劃使時(shí)用女七筑種蜻“團(tuán)具灰體國(guó)審忙計(jì)伏程灰序虜”直，惕而踐在備控類制翁測(cè)口試抽中沫則脂可螞以賴不艱單陷獨(dú)令或羅組麗合并使茶用辜七裝種妄“振具東體連審摔計(jì)杏程芹序顆”醒。閱對(duì)獨(dú)于罪“芽七表種辭”新具矛體虧審票計(jì)蔑程刑序著，狹應(yīng)騎理年清腫其嗚對(duì)六應(yīng)裁的考最萬相野關(guān)具的養(yǎng)認(rèn)年定并，鴿例丟如乘，郊檢蔥查底對(duì)駛應(yīng)戴“遵存鞠在約、鳴完運(yùn)整皆性考”羊；寇觀概察患對(duì)赴應(yīng)予“玩存丘在爛”激；爭(zhēng)詢剛問填對(duì)唐應(yīng)帽“總存輛在向、雀完雜整箭性兔、際權(quán)成利偏和駁義叛務(wù)敞等殺”闖；微函褲證勁對(duì)露應(yīng)艇“醉存卸在等、唯權(quán)擴(kuò)利性和扒義由務(wù)寶”錢；郵重壺新態(tài)計(jì)后算柳對(duì)俊應(yīng)陽(yáng)“逃計(jì)詞價(jià)伏和悲分茶攤夠（繁準(zhǔn)有確濟(jì)性瘋）愿”軟；叢重苗新褲執(zhí)填行堡對(duì)緩應(yīng)片“鼠計(jì)故價(jià)獲和隨分煎攤紗”舅；潔分胃析湊程閉序胸“蛇存理在營(yíng)、喪完及整窗性牙、盾計(jì)隱價(jià)腔和蓮分哥攤醬”二、唉審校計(jì)焦程妹序穗的柏種信類【晉例騰題4·飽單龍選胞題久】下攻列服有錯(cuò)關(guān)確審步計(jì)云程葬序連的派說柔法佛中雞，蘆不朗準(zhǔn)坦確澡的須是學(xué)（）雀。A．角在超對(duì)耐識(shí)梁別拔出扣的止、惰與水其執(zhí)他爽相小關(guān)脹信聽息敏不筆一年致胳或融與配預(yù)山期制差押異灶重狼大貫的疾變透動(dòng)錄或寸關(guān)擋系釣進(jìn)腥行扔調(diào)厘查叉時(shí)板，愉注坦冊(cè)界會(huì)猴計(jì)預(yù)會(huì)壇選惡擇悲使病用競(jìng)分李析傘程掉序北。B．勒觀擴(kuò)察乎提卡供薄的堵審讓計(jì)具證任據(jù)鄭僅召僅杜限百于共觀栗察跳發(fā)鬼生味的右時(shí)辨間滑點(diǎn)C．欄檢揭查路固燙定消資徐產(chǎn)圣可壤以轟為寨固痛定繼資漢產(chǎn)春的孤權(quán)庫(kù)利害和穗義洽務(wù)獲提榜供秋全疊部沈?qū)徍劣?jì)妻證估據(jù)D．櫻當(dāng)杜獲備取碎詢折問周的張答緣瑞復(fù)片時(shí)答，擱注蟻冊(cè)你會(huì)葡計(jì)栽師皮應(yīng)攔當(dāng)罵通震過恥其掛他喘程遠(yuǎn)序娘來斥獲亂取壯證朋據(jù)鋸給涼予腎佐項(xiàng)證【眉解集析談】理悔解牽并扎準(zhǔn)陸確們記尤憶皆各餃審?fù)?jì)曉程講序謠適遺用情的召情律況猶以脹及咽其嫩特魄點(diǎn)稀，毅分槐析稿程燈序復(fù)適飾用置于虜分性析老不陡同新財(cái)著務(wù)霸數(shù)玩據(jù)用（桿或逝者租是和財(cái)輝務(wù)者與羅非餐財(cái)霧務(wù)群數(shù)疫據(jù)茅）遷之血間秧的隸內(nèi)吐在強(qiáng)關(guān)修系傷，棗以謹(jǐn)及派必北要戀時(shí)犬對(duì)宇識(shí)節(jié)別初出譽(yù)的凡、皮與農(nóng)其交他休相塞關(guān)范信繪息鄉(xiāng)豐不烤一俊致穗或責(zé)與逗預(yù)睛期說差防異吹重胖大協(xié)的慣變觸動(dòng)盾或舌關(guān)寇系攔進(jìn)幣行津調(diào)康查搭。頁(yè)觀啟察球所膝提數(shù)供淚的光審默計(jì)千證距據(jù)儀僅檔限裝于嫂觀涌察旺發(fā)原生縮慧的纖時(shí)禾間童點(diǎn)熔，給以行及先被母觀犧察升人限員曾的榆行掌為魯可釘能將受撫到綱影非響蘿，輕進(jìn)河而志導(dǎo)里致遺了仆其創(chuàng)提功供海的倆審鬧計(jì)湊證匆據(jù)柜受烘限歉制異。湊而餅詢筐問落獲噴取穴的陡審色計(jì)褲證訴據(jù)彈具逝有柜提革供從尚園未利獲章取域的鐵信梅息績(jī)或芒佐懶證鳳證踢據(jù)穿等太四立大提特咸點(diǎn)劉。抹然者后虹須掌準(zhǔn)洋確璃掌談握忌各懇審古計(jì)影程渠序治對(duì)秒應(yīng)拐的月最昌相看關(guān)寒的監(jiān)認(rèn)顏定茂，俘檢薯查魚有羨形獵資愧產(chǎn)絕可姜為東其卡存滑在晉提作供弓可薪靠吧依距據(jù)奮，去但金不旗一頌定賠能命為捎權(quán)結(jié)利疾和段義剝務(wù)乘認(rèn)管定獻(xiàn)提壞供霞可懲靠逃的河審瞇計(jì)妄證普據(jù)著。吸因警此C選鴨擇緞不飽準(zhǔn)肥確西?！究卮鸾o案利】C本扛章內(nèi)誼容：第導(dǎo)一鮮節(jié)審裙計(jì)回證筆據(jù)范的堅(jiān)性騙質(zhì)第珠二飛節(jié)審儉計(jì)怪程單序第妨三分節(jié)侄函挎證第丟四召節(jié)所分渾析篇程蘇序2鄙4一藏、函證特決必策二序、函證凈的誓內(nèi)司容小京節(jié)森要憶點(diǎn)飛：2鉤5三雁、矮詢?yōu)楹g證鍛的言設(shè)桂計(jì)四、函證旬的夠?qū)崰钍撑c負(fù)評(píng)駛價(jià)一、函證群決拖策注憑冊(cè)會(huì)濤計(jì)用師妹決碗策虧是灘否除通境過狼函須證煤來視獲椅取迎充肉分惹適唱當(dāng)牢的你審片計(jì)載證英據(jù)巡壽時(shí)丘考槍慮數(shù)的終因而素看有撥：1．矮評(píng)艦估壇的攻認(rèn)骨定落層貢面館重粥大棉錯(cuò)因報(bào)回風(fēng)纏險(xiǎn)評(píng)煩估軌的籌認(rèn)鼠定乒層葵面蠟重平大費(fèi)錯(cuò)讓報(bào)伍風(fēng)秒險(xiǎn)淡越影高拉，獅注晚冊(cè)蛋會(huì)志計(jì)繡師行對(duì)懼審枕計(jì)怕證若據(jù)右的村相涼關(guān)些性房誠(chéng)和爐可芝靠猾性液的侮要亡求藝越闊高飾，樓則值函飯證喝程雀序趨越未是銷有無效吧；般而涌對(duì)為某膚項(xiàng)奇特愚別慈風(fēng)跌險(xiǎn)冒，絨比另如陡異判常銜或夸復(fù)雀雜比、袖容虧易欄導(dǎo)紐奉致鈔較路高牧重典大書錯(cuò)腰誤增風(fēng)高險(xiǎn)閱的坐交役易技，備應(yīng)悉考隆慮虎是剪否咳向睡交晃易址對(duì)陡方猶函驅(qū)證責(zé)交杯易孩的課真露實(shí)商性凈和鏈詳耕細(xì)熔條至款蔥。2．耐函超證桂程寇序腔針巨對(duì)夏的燒認(rèn)裕定對(duì)杰不挑同魯?shù)木┱J(rèn)你定繳，筋函迫證備的妖證凝明槍力惠是語(yǔ)不前同交的皮，勁函玩證止可廉以故為言某伸些撿認(rèn)眨定鉛提場(chǎng)供穗審批計(jì)哥證將據(jù)錯(cuò)，壟而足對(duì)縱特露定準(zhǔn)認(rèn)蘋定讀，歷函稻證黨的歌相眉關(guān)葉性沒受溪注徹冊(cè)穴會(huì)洞計(jì)棕師梨選眉擇炮函矮證眾信盞息堡的確影的響萄。3．睡實(shí)臥施寧除筐函蝴證徐以翼外癢的棵其殼他直審茂計(jì)都程保序?qū)碛谒]同余一班項(xiàng)鄉(xiāng)豐認(rèn)祝定暗可蜘以膜從臥不淺同賄來液源旬獲份取俘審竟計(jì)合證啟據(jù)亭或霧獲婦取偵不吉同持性遍質(zhì)葬的芹審值計(jì)廳證疊據(jù)螺。商通陵過槍考欠慮懇被認(rèn)審罰計(jì)閣單父位岸的種經(jīng)華營(yíng)筋環(huán)予境報(bào)、勺內(nèi)來部暖控薪制累的漏有旦效惠性什、舊賬吃戶機(jī)或慶交趁易煙的純性塞質(zhì)駛、衫被碗詢軋證渴者加處痛理捷詢掉證喜函哄的狹習(xí)野慣批做陳法爬及俱回堤函穗的獸可斗能好性月等寬以簽確君定顛函叛證管的納內(nèi)謀容夜、為范速圍獵、閘時(shí)諷間則和多方芝式乏。二、糞函鄭證扒的咐內(nèi)框容注憐冊(cè)非會(huì)康計(jì)冠師杰在依確掃定滿函釀證濕對(duì)岔象秒時(shí)蠻，態(tài)通遮?？峥颊袘]難以但下田三嘉個(gè)川方懸面廚的濾內(nèi)趁容觀：1．頓銀含行孟存憤款換、練借番款臨及趟與系金臭融季機(jī)大構(gòu)拿往陽(yáng)來摸的猴其榜他廊重枝要諒信午息注殖冊(cè)清會(huì)估計(jì)量師取應(yīng)暈該結(jié)對(duì)毅被辰審竄計(jì)批單栽位陷的禿銀逼行輕存營(yíng)款卸（岔包劣括督零杠余得額技賬驅(qū)款財(cái)和伏當(dāng)董期睬注膊銷偵賬黎面謙）盲、孤借衫款險(xiǎn)及存與姥金夸融鍬機(jī)典構(gòu)服往伴來貸的墓其泡他體重省要稻信艷息死進(jìn)奪行盟函罪證繪程夫序月。拜除舊有指充蔥分樂證忍據(jù)覽表別明銜其狀對(duì)普財(cái)侍務(wù)境報(bào)駱表瘦不灰重扮要餃并窗且歪不銀存挪在裙較源高縱重摧大垂錯(cuò)否報(bào)饞風(fēng)慰險(xiǎn)跡，槐可郊不劍對(duì)旁這虹些黃項(xiàng)同目皂實(shí)由施輝函郵證軌程存序姐，主但月應(yīng)寸在觀審露計(jì)悔工牧作敏底驕稿杯中僅說李明語(yǔ)理是由羊。2．僑應(yīng)犯收魯賬急款除馬有殲充陷分角證歪據(jù)濾表勞明那應(yīng)個(gè)收暑賬省款拆對(duì)仍財(cái)水務(wù)運(yùn)報(bào)惱表汽不父重蛙要猾或氧者堆函電證返可植能尖無紙效米以炭外葡，午注疏冊(cè)念會(huì)縮慧計(jì)約師混應(yīng)毫當(dāng)辜對(duì)閑應(yīng)疤收寇賬所款制實(shí)忌施暢函設(shè)證停程辨序幸。眉當(dāng)盞函孕證燦可來能膏無松效優(yōu)時(shí)瀉，拜注拖冊(cè)夏會(huì)兇計(jì)唱師蘇應(yīng)隱實(shí)臭施熄檢犯查糞銷砍售鑄合須同騎等忘證平明杠交坦易董確縫實(shí)礎(chǔ)已肅發(fā)苗生蒜的裹證址據(jù)裳被艷審?fù)?jì)亡單碗位逗與攔客良戶箭之鼻間距的談函成電突紀(jì)癢錄利、般以回及獻(xiàn)期混后末收腎款下紀(jì)行錄匙等習(xí)替彼代信審塑計(jì)煌程低序興。3．芽函看證裳的探其規(guī)他余內(nèi)買容注論冊(cè)殊會(huì)馬計(jì)遷師默可盒以茫根文據(jù)幣具齡體趙情遼況熟和亭實(shí)待際研需呢要仰對(duì)竿交尚易阿性分金唐融淚資顆產(chǎn)勤、至應(yīng)咽收渴賬讀款逗、知其猛他掃應(yīng)滾收脫賬進(jìn)款松、撒預(yù)篇付槐賬貢款仰、滅由椒其耽他島單察位多代探為懼保妻管浴、間加念工團(tuán)或飄銷積售村的絲式存校貨薪、抓長(zhǎng)質(zhì)期燦股占權(quán)舍投褲資秩、握應(yīng)利付五賬攻款澆、拜預(yù)仗收辭賬盞款臭、歐保核證階、雞抵嶼押摘或呆質(zhì)嶄押薦、率或彈有揉事轎項(xiàng)它以闊及往重腹大籍或棍異殖常略的如交線易苦實(shí)刻施紹函領(lǐng)證厭。二、竊函芒證聽的潑內(nèi)解容函霸證毀程傘序棄通偷常芬適床用唱于篩賬貍戶導(dǎo)余橡額戲及習(xí)其笑組金成奇部志分全，喬但伸不憐限壯于時(shí)這叢些墨項(xiàng)湯目蛾，科例司如籮合歪同浮條例款狹、器背憑后謝協(xié)炸議污或借某魂項(xiàng)賣重池大勞交可易胸的怨細(xì)犧節(jié)椒。4．彎函銜證蔽程行序織實(shí)知施西的勝范撤圍標(biāo)和菜時(shí)墳間對(duì)粱于余函峰證僅程跳序注實(shí)舉施洪的秒范構(gòu)圍董和代時(shí)臣間控，歷注喘冊(cè)娃會(huì)變計(jì)視師原根搶據(jù)么對(duì)隊(duì)被暈審做計(jì)擱單目位赤的郊了境解溪、夢(mèng)評(píng)羨估挽的分重講大丘錯(cuò)劉報(bào)灑風(fēng)齊險(xiǎn)慌等比因虎素辱進(jìn)丑行杏確競(jìng)定惜。嘩具笛體戚如夾表3煉-杏2所敗示。表3幣-護(hù)2函裳證呀程艙序女實(shí)標(biāo)施粥的蠅范括圍泳和骨時(shí)茂間函證程序?qū)嵤┑姆秶C程序?qū)嵤┑臅r(shí)間a．金額較大的項(xiàng)目b．賬齡較長(zhǎng)的項(xiàng)目c．交易頻繁但期末余額較少的項(xiàng)目d．重大關(guān)聯(lián)方交易e．重大或異常的交易f．可能存在爭(zhēng)議、舞弊或錯(cuò)誤的交易a．以資產(chǎn)負(fù)債表日為截止日，在資產(chǎn)負(fù)債表日后適當(dāng)時(shí)間內(nèi)實(shí)施函證b．資產(chǎn)負(fù)債表日前適當(dāng)日期為截止日實(shí)施函證，并對(duì)截止日到資產(chǎn)負(fù)債表日發(fā)生的變動(dòng)實(shí)施實(shí)質(zhì)性程序（在低重大錯(cuò)報(bào)風(fēng)險(xiǎn)的情況下采用）二、糊函忠證班的乘內(nèi)千容5．儲(chǔ)現(xiàn)章管菠理閣層甘要姐求被不熔實(shí)勁施邊函雷證仇時(shí)認(rèn)的慶處凱理注龜冊(cè)稅會(huì)柳計(jì)蟻師催在闖對(duì)憲被聞審臣計(jì)鍋單蚊位祖實(shí)過施撒函景證裂程領(lǐng)序火時(shí)啦，笛可把能白出月現(xiàn)更管鼠理更層觀要結(jié)求散不盛實(shí)果施葛函可證腫的令情咱況炕。鴨在貿(mào)該違情抵況北下庭，慌首據(jù)先槳注正冊(cè)疤會(huì)獲計(jì)率師接應(yīng)砌分賀析龜管栽理充層替要卻求唇不流實(shí)辯施激函漸證參的藥原釋因胃，清并填考坦慮脅下朽列宮因俗素夜：帆管捆理扶層神是我否爺誠(chéng)捷信磨；升是尸否腰可塊能跑存傅在誓重笨大次的及舞搞弊蘆或事錯(cuò)苗誤們；肺替榆代件審拘計(jì)襪程身序腎能驕否弊提丑供暗與肅這鉆些怠賬繼戶構(gòu)余鐘額即或大其晚他寶信耕息暈相能關(guān)鍬的演充哨分壇且母適掀當(dāng)猶的計(jì)審牌計(jì)哪證臘據(jù)域。如奏果傅管扭理題層辮的婆要鐵求輩合飽理嶺，漏注訂冊(cè)執(zhí)會(huì)兼計(jì)轉(zhuǎn)師索應(yīng)拆實(shí)汽施遠(yuǎn)替仍代毛審緞?dòng)?jì)砍程苗序泳，傍以喊獲某取給與疾這像些王賬皆戶汗余匪額趕或旅其粒他遮信戶息遮有概關(guān)姐的替充釋分驢且遞適毒當(dāng)廚的六審蜂計(jì)漂證植據(jù)遲；銀反桃之昆，腹如祝果肌管鞋理價(jià)層村的宿要映求需不速合精理叮，散且嫩被荷阻虜擾丟無訊法負(fù)實(shí)弦施救函膽證鳥，創(chuàng)注幟冊(cè)寬會(huì)狹計(jì)隱師蕉應(yīng)否當(dāng)合視是為壁審赤計(jì)慘范孫圍琴受寫到摟限戀制陵，災(zāi)并溪考船慮鏟對(duì)明審?fù)栌?jì)記報(bào)尾告速的膠可訪能憲產(chǎn)仰生燙的肢影甚響虧。二、內(nèi)函算證匹的嗚內(nèi)壩容【頭例搜題5·自單廁選怪題根】早（2最0口1父3年探真刻題料）下寫列文有罪關(guān)月注中冊(cè)歇會(huì)驢計(jì)經(jīng)師階是壤否蝕實(shí)片施拘應(yīng)清收智賬飛款塌函薯證即程打序涼的刮說贊法汁中垮，弦正遙確謹(jǐn)?shù)陌呤?盡)。A陸.對(duì)亦上猾市男公斤司大財(cái)患務(wù)耳報(bào)自表榴執(zhí)準(zhǔn)行擊審強(qiáng)計(jì)小時(shí)絡(luò)，剝注就冊(cè)宿會(huì)姿計(jì)名師劣應(yīng)錄當(dāng)墻實(shí)杰施哲應(yīng)云收誦賬倉(cāng)款鏟函飽證肚程編序爛阻狠撓B徑.對(duì)柄小昌型曠企狠業(yè)由財(cái)暖務(wù)扮報(bào)拴表射執(zhí)姨行則審僵計(jì)果時(shí)凍，國(guó)注陣冊(cè)程會(huì)料計(jì)縫師財(cái)可閉以桃不茄實(shí)潤(rùn)施紀(jì)應(yīng)幅收脊賬陷款覺函技證暖程輕序C黃.如屑果費(fèi)有優(yōu)充灣分若證止據(jù)煙表感明攔函封證槳很貸可鼻能頃無涼效徒，謙注火冊(cè)害會(huì)躲計(jì)政師俘可匯以筑不害實(shí)堅(jiān)施誤應(yīng)杯收勒賬芬款老函傍證漫程賢序D藥.如敲果濕在沙收茂入怖確攤認(rèn)鴉方久面震不太存不在丘由初于藍(lán)舞偶弊挨導(dǎo)墓致糠的鍛重麗大浪錯(cuò)豬報(bào)珠風(fēng)罩險(xiǎn)兆，城注傷冊(cè)煌會(huì)遮計(jì)警師緒可速以荷不豬實(shí)伍施澇應(yīng)比收粥賬培款樹函到證說程躬序【拿解教析銀】對(duì)突于袍應(yīng)鑒收濁賬刑款戰(zhàn)的剖函捷證犯，然除扇有立充稱分植證爐據(jù)繪表獄明蜘應(yīng)棵收相賬途款情對(duì)控財(cái)磁務(wù)抬報(bào)夏表懸不禮重座要擠或根者內(nèi)函面證褲可偵能侮無旁效榜以聲外湯，泳注估冊(cè)塘?xí)?jì)稿師桃均市應(yīng)膨當(dāng)往對(duì)嘉應(yīng)網(wǎng)收裹賬釀款當(dāng)實(shí)躲施輝函凝證槽程紀(jì)序首?！狙看鹕ぐ缚凇緾三、正詢愈函絮證象的筒設(shè)狼計(jì)1．儀設(shè)受計(jì)年詢笛證送函愛的轟總棵體民要鄰求應(yīng)松當(dāng)哥根棵據(jù)彎特饒定尾審嚴(yán)計(jì)素目叢標(biāo)突設(shè)存計(jì)哥詢季證噸函勾，蜂詢嶺證鵝函樂的彼設(shè)譜計(jì)眉服侵從克于標(biāo)審采計(jì)逢目耗標(biāo)德的舊需椅要紋。掘具歸體軍如化圖3嗓-甜5所枝示唉。三、瘦詢狹函悅證壤的土設(shè)論計(jì)2．錦設(shè)深計(jì)禽詢禽證促函芒需也要開考掠慮石的作因繪素影離響緊詢久證演可著靠純性染的尤因適素葛主闊要軍包循括宿：（1）撥函倦證絨的礦方飛式封：刊積宏極漲式幕函膀證羽和餓消雅極短式留函室證異；（2）市以超往爽審良計(jì)葉或玻類翼似柜業(yè)縱務(wù)駝的御經(jīng)凱驗(yàn)張：活以滴往濤的孤經(jīng)紡驗(yàn)材包鍵括麻回饑函縱率誘、銳以佩前單年照度享審識(shí)計(jì)拘中蛙發(fā)滴現(xiàn)寨的芳錯(cuò)塊誤騙以榴及炒回吐函隨所顯提惠供稿信脅息林的捐準(zhǔn)別確慘程篇度繁等例；（3）任擬組函速證主信電息震的立性平質(zhì)扯：雕確咳定夠哪室些順信雅息蠶需栗要形進(jìn)儀行妥函魯證看；（4）竊選陸擇廟被粉函視證寇者羨的距適界當(dāng)賭性搏：曠向畏對(duì)碼所勺詢約證衫信堅(jiān)息招知帖情歲的狐第手三很方霜發(fā)嘩送既詢驚證葬函闖；（5）舟被悠詢芹證休者硬易涼于壩回鵲函望的籠信礎(chǔ)息雨類扭型清：傘是蝕否惹便匯于韻被宇詢根證訂者迫回車答削，祖影拋響表到窄回很函稍率五和輔所陷獲撕取貫審仆計(jì)廊證齡據(jù)訴的糠性坊質(zhì)論。三、扎詢瞎函娘證艙的煎設(shè)錘計(jì)3．避函稼證畜的腦方蹲式哭：臉積訓(xùn)極奇與辟消鞏極址的牛函李證但方斬式輛，切如熔表3棗-孤3所晚示榮。函證的方式定義特點(diǎn)積極的函證方式所有情況下必須回函，要求被詢證者確認(rèn)列示信息是否真去可以提供可靠的審計(jì)證據(jù)，但詢證者肯尼個(gè)對(duì)列示信息根本未加以驗(yàn)證就給予回函確認(rèn)所有情況下必須回函，要求被詢證者填列詢證函要求的信息可能會(huì)導(dǎo)致回函率降低，進(jìn)而導(dǎo)致需要執(zhí)行更多的替代程序消極的函證方式被詢證者僅在不同意詢證函列示信息的情況下予以回函未收到消極式詢證函的回函提供的審計(jì)證據(jù)的說服力遠(yuǎn)不如積極式詢證函的回函提供的審計(jì)證據(jù)當(dāng)漫同蕩時(shí)埋存撓在瓜下剖列脾情林況劃時(shí)盟，仙注紋冊(cè)抗會(huì)詢計(jì)靠師屈可吵以執(zhí)考松慮耽采啊用箭消素極志的夕函垃證扛方貌式商：（1）羨重掠大仇錯(cuò)系報(bào)虜風(fēng)頸險(xiǎn)榆低滑估另為鐵低魔水傾平（2）唇涉珠及敲大挎量沉越桌較握小訓(xùn)的顛賬魚戶（3）殿預(yù)貍期竊不累存供在帝大賄量樓的點(diǎn)錯(cuò)放誤（4）逐沒忍有磨理堂由欄相少信以被恨函姥證卵者替不就認(rèn)鼻真呈對(duì)洋待悠函飯證注樓冊(cè)鈴會(huì)馬計(jì)駕師寨在鄰選境擇凡函宵證趁方巡壽式姥時(shí)俘，倍可夕以倒兩蜜種邀方阿式東的照結(jié)抬合保使顫用激，宰例載如日應(yīng)贏收碰賬晚款橫，原可耽對(duì)鋒所積有英或塊者服抽泳取移的捐大今額敞應(yīng)臥收習(xí)賬奶款撿樣棍本擁項(xiàng)細(xì)目騙采殘用鈴積周極津的遼函藝證挖方應(yīng)式票，罩而開對(duì)輝抽書取我的稿小需額稀應(yīng)放收沉賬偷款唇樣解本呼項(xiàng)阻目判采晨用潤(rùn)消僻極險(xiǎn)的蹲函員證課方封式攜。四、包函慶證拉的孩實(shí)達(dá)施掙與崗評(píng)童價(jià)四、救函黃證及的寺實(shí)掩施批與券評(píng)森價(jià)2．炮以棵電警子軋形玩式堵回捉函竄時(shí)而的規(guī)處特理注記冊(cè)訪會(huì)晌計(jì)趕師逃處甜理志以磚電維子惕形腫式剛回偏函艷時(shí)猾應(yīng)諸該及注徒意雷以太下省幾縱點(diǎn)聰：（1）題由勾于考回詠函泛者賭的原身市份慶及而其返授姿權(quán)斃情穿況你很咽難船確輪定烘等統(tǒng)，察因香此影可怨靠憐性警存法在烏風(fēng)襪險(xiǎn)淚；（2）低要解求衰采拳用霉一哪定巾的材程斬序毀為您電廟子備形辰式正的擊回匯函酷創(chuàng)斃造袋安負(fù)全員環(huán)就境涼，軟以泄降婦低膚可符靠既性賓存卵在懲的芹風(fēng)廚險(xiǎn)趕；（3）久可既以揉采很用殘多諸種拴確叛認(rèn)揪發(fā)晶件憂人涌身怨份晝的順技頌術(shù)藥，幫如總加丸密旦技鋼術(shù)筋、緣瑞電托子武數(shù)東碼鎖簽仰名興技游術(shù)榴和追網(wǎng)片頁(yè)珠真值實(shí)陵性翼認(rèn)此證胃程賤序住來姨提巧高睛電沉子傘形陪式男回便函糖的呆可果靠銅性英；（4）弄注攜冊(cè)純會(huì)會(huì)計(jì)絹師遭應(yīng)躺將兼口思頭雪答革復(fù)唯記導(dǎo)錄芒于職工料作位底恩稿孫，榮如濱該鑄口尺頭辯答梢復(fù)摟的戲信夏息族很菠重替要裹，液則使應(yīng)松要容求離相死關(guān)狹方斃提航供杯書輕面編確結(jié)認(rèn)罵文罪件捉。3．誼積潮極案式養(yǎng)函勸證顧未福收每到及回仔函啞時(shí)腰的病處腐理丟：距首襖先塌注血冊(cè)菠會(huì)研計(jì)卸師銜應(yīng)撿當(dāng)曲考悔慮牢與彼被爽詢渡證屬者還聯(lián)妨系彩，范要店求烈對(duì)謊方暗作腸出泊回瀉應(yīng)致或棕者葡再派次反寄糖發(fā)愈詢銹證怨函管，泉其井次鎮(zhèn)，并如男果代其所仍炒無陳回總應(yīng)怠注爭(zhēng)冊(cè)呀會(huì)醫(yī)計(jì)樣師嘉應(yīng)啊實(shí)蛋施對(duì)替殖代雕審解計(jì)泛程方序騰。四、晚函儲(chǔ)證摘的幣實(shí)禮施際與勸評(píng)掉價(jià)4．補(bǔ)評(píng)差價(jià)草審報(bào)計(jì)年證片據(jù)蜘的危充鬼分朋性誓和優(yōu)適籠當(dāng)攔性搬時(shí)娘應(yīng)煎到戚考撥慮惜的培因泉素在洞某寺些遺情堆況生下姓取輝得痰積船極厚式咸詢動(dòng)證諷函杰回波函株時(shí)楚獲紛取詠充佳分開、謎適例當(dāng)耗的揭審溪計(jì)樹證導(dǎo)據(jù)婦的接必果要飽程輪序?yàn)a，陸這薪些大情物況騎可貌能仰包寨含陽(yáng)：擊可通獲垮取浸的愈佐意證強(qiáng)管劉理包層演認(rèn)約定妖的期信淡息勵(lì)只截能州從糊被曬審梅計(jì)毛單司位世外揭部棋獲水取挎；獲存貸在墾特組定撫舞甲弊驕風(fēng)紗險(xiǎn)鼠因直素郵，振例層如尚，獅管禿理蕩層