第七章審計(jì)報(bào)告一、審計(jì)報(bào)告及報(bào)告準(zhǔn)則（一）審計(jì)報(bào)告1．定義審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師根據(jù)中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定，在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)被審計(jì)單位財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見的書面文件。審計(jì)報(bào)告是審計(jì)工作的最終成果，是向委托書提交的最終產(chǎn)品，具有法律證明效力。理解審計(jì)報(bào)告的定義，需要從以下幾點(diǎn)入手：（1）必須遵循審計(jì)準(zhǔn)則的規(guī)定；（2）審計(jì)報(bào)告的形成，必須是在完成必要的審計(jì)工作以后才能出具；（3）審計(jì)報(bào)告是對(duì)報(bào)表整體發(fā)表的一種專家意見；（4）審計(jì)報(bào)告以書面形式向委托人提交。注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)將審計(jì)報(bào)告徑直送收件人，無需經(jīng)其他單位審定。2．審計(jì)報(bào)告的作用：鑒證作用——主要體現(xiàn)為獨(dú)立第三者的地位對(duì)會(huì)計(jì)報(bào)表發(fā)表意見，成為各個(gè)信息使用者所依據(jù)的基礎(chǔ)；保護(hù)作用——審計(jì)報(bào)告提高了會(huì)計(jì)信息的質(zhì)量，從而保護(hù)了使用者決策的正確性，避免不必要的損失；證明作用——審計(jì)報(bào)告是對(duì)注冊(cè)會(huì)計(jì)師審計(jì)任務(wù)完成情況及其結(jié)果所做的總結(jié)，它可以表明審計(jì)工作的質(zhì)量并明確注冊(cè)會(huì)計(jì)師的審計(jì)責(zé)任，即審計(jì)報(bào)告可以對(duì)審計(jì)工作質(zhì)量和注冊(cè)會(huì)計(jì)師的審計(jì)責(zé)任起到證明作用。

3．審計(jì)報(bào)告和財(cái)務(wù)報(bào)表的關(guān)系財(cái)務(wù)報(bào)表是企業(yè)或其他組織管理當(dāng)局向外部信息使用者提供有關(guān)各企業(yè)或組織財(cái)務(wù)狀況、經(jīng)營成果及現(xiàn)金流量等方面的財(cái)務(wù)信息的手段。一般來講，在我國財(cái)務(wù)報(bào)表主要包括資產(chǎn)負(fù)債表、利潤表（損益表）和現(xiàn)金流量表和股東權(quán)益變動(dòng)表等，而報(bào)表的有關(guān)附注屬于會(huì)計(jì)報(bào)表的有機(jī)組成部分。管理當(dāng)局有責(zé)任和有義務(wù)按現(xiàn)行的《企業(yè)會(huì)計(jì)準(zhǔn)則》及時(shí)編制正確、完整的會(huì)計(jì)報(bào)表。審計(jì)報(bào)告是審計(jì)工的結(jié)果。注冊(cè)會(huì)計(jì)師對(duì)第三者身份，對(duì)企業(yè)或有關(guān)組織管理當(dāng)局提供的會(huì)計(jì)報(bào)表進(jìn)行檢查，并對(duì)財(cái)務(wù)報(bào)表的合法性和公允性作出獨(dú)立鑒證，以增強(qiáng)財(cái)務(wù)報(bào)表的可信性。所以，審計(jì)報(bào)告只是注冊(cè)會(huì)計(jì)師表述審計(jì)結(jié)論的手段，它本身不包括被審計(jì)企業(yè)或組織的財(cái)務(wù)信息或具體數(shù)據(jù)資料，不能代替財(cái)務(wù)報(bào)表。當(dāng)然，注冊(cè)會(huì)計(jì)師一旦在審計(jì)報(bào)告上簽名并蓋章，就表明對(duì)其出具的審計(jì)報(bào)告負(fù)責(zé)。實(shí)際上，財(cái)務(wù)報(bào)表屬于審計(jì)對(duì)象，其編制質(zhì)量的最終責(zé)任是由管理當(dāng)局而非注冊(cè)會(huì)計(jì)師來承擔(dān)。注冊(cè)會(huì)計(jì)師的責(zé)任只限于審查財(cái)務(wù)報(bào)表的合法性和公允性。根據(jù)審查結(jié)果，注冊(cè)會(huì)計(jì)師可以發(fā)表不同形式的審計(jì)報(bào)告來表達(dá)意見，但他無權(quán)修改或編制會(huì)計(jì)報(bào)表。在審計(jì)過程中，注冊(cè)會(huì)計(jì)師可以建議被審計(jì)單位根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則的要求，調(diào)整或修改會(huì)計(jì)報(bào)表的內(nèi)容或格式，或者被審計(jì)單位委托注冊(cè)會(huì)計(jì)師根據(jù)檢查結(jié)果代為編制審定的會(huì)計(jì)報(bào)表及其附注。可見，審計(jì)報(bào)告與會(huì)計(jì)報(bào)表是屬于性質(zhì)不同的兩種報(bào)告文件。審計(jì)報(bào)告與財(cái)務(wù)報(bào)表是密切相關(guān)的。它們通常要同時(shí)并列呈送委托人或正式對(duì)外公布。審計(jì)報(bào)告的作用是增強(qiáng)了財(cái)務(wù)報(bào)表的可信性及使用價(jià)值。但是，如果審計(jì)報(bào)告編制不當(dāng)，則可能會(huì)削弱會(huì)計(jì)報(bào)表的效用。審計(jì)報(bào)告的正確性，取決于兩個(gè)方面：一是審計(jì)證據(jù)的充分與可靠；二是審計(jì)結(jié)論或意見的適當(dāng)表述。（襖二此）密我伸國燈審凱計(jì)丹報(bào)虛告寸準(zhǔn)俱則2縱0蔬0隆6年2月1寇5日康發(fā)菊布誰的刃，杯中翠國傻注薄冊(cè)蒼會(huì)究計(jì)緣瑞師底審桃計(jì)雀準(zhǔn)捕則騙第1悼5鳴0柄1號(hào)《審劍計(jì)緒報(bào)魔告》，皂共番四節(jié)章2櫻2條噸，黨其柏中辛總編則環(huán)，正審壘計(jì)脫意伯見兵的因形榨成沾，傘審雪計(jì)鋤報(bào)畫告身的掠基房誠本裙內(nèi)戒容臟和拆附寺則酷。害從謎而酸予冊(cè)以狂規(guī)攤范謀審薦計(jì)黎報(bào)暈告懶的顛出禍具晌。二敗、慈審氏計(jì)載報(bào)握告藝類呈型幟的陣總握體共說百明審炮計(jì)尸報(bào)判告飽是待注鍬冊(cè)返會(huì)纏計(jì)疼師幸以蜓專芝家同身微份巧對(duì)棕于蔥被飽審瘋計(jì)技單嘩位際的釀財(cái)題務(wù)等報(bào)歡表震發(fā)罩表柔的儀意鴉見慨，他從軍而被提緒高窩信著息息使直用記者糞對(duì)旗于客報(bào)提表道的死信疤賴飄程晨度聾。（第一劣）慮審辰計(jì)渾報(bào)柄告儉的傷類駁型1．棟從挨意蕉見偵類艷型四來臘看肚，糖可勞以依分天為無泄保艱留殿意白見、保仿留途意坐見、否挽定跌意臨見和無沾法光表講示搜意纏見。一嫂般姑來僚講挎，拖如漫果拜注鉤冊(cè)敗會(huì)廟計(jì)侵師濾認(rèn)絨為抗被紀(jì)審久計(jì)神單流位米的膏財(cái)拘務(wù)近報(bào)籌表般沒妨有賞任盞何裝問尾題嶄，卡信松息術(shù)使汗用蒜者凝是抄完悼全故可慰以竹接糠受富的濤，扮那跡么霉就宮可呆以乒出田具酸無焰保堵留翁意校見室審阻計(jì)奪報(bào)送告?zhèn)?；賓如字果酒注頂冊(cè)全會(huì)尊計(jì)僑師巖認(rèn)芽為最報(bào)最表紅整址體蔥是莖不屈公醫(yī)允瀉的逼，愧是不難桃以嚇接膠受喬的盾，昏那盈么卵就挎出碧具筍否籮定緊意秒見蜓的講審蘋計(jì)鳳報(bào)掠告獲。充其叉中呢，沃無做保俯留源意診見自是妨整痰體轉(zhuǎn)肯培定斬，歸否今定無意殺見案是拴整堡體代否棚定稠。充如言果筆注憂冊(cè)灑會(huì)求計(jì)福師咐認(rèn)半為作，屬整頑體椅來歐看毒，錘報(bào)拜表低是出可夸以也接肚受吳的別，宗但敢只企是血在服局園部繩不瓜同李意畏被禮審拾計(jì)小單秤位斑的貌會(huì)閘計(jì)渾處足理姓，侵那狡么住就桑應(yīng)獵當(dāng)落對(duì)震于壘這膨一酒局雷部璃事岡項(xiàng)購持鄙保攪留撲意獸見劈燕，勤即順保窯留柜意駁見步的翻審跪計(jì)跳報(bào)便告妄。廊當(dāng)罵然木，策在惜一慎些便情選況紹下鉗，快也巡壽可發(fā)能獲沒賊有孫辦泳法資出族具臂意榆見燙，班那股就膊只深能慶出橡具項(xiàng)無竟法濱表歸示末意喊見榴的魚審簡計(jì)抗報(bào)透告懂。2．貴從鮮報(bào)努告耽格把式諷來浪看寇，晃可張以吼分嬌為標(biāo)遙準(zhǔn)剝審破計(jì)夸報(bào)譯告和非傍標(biāo)浪準(zhǔn)媽審鋒計(jì)耀報(bào)鞏告。所鎖謂栽標(biāo)泡準(zhǔn)養(yǎng)審抹計(jì)銅報(bào)拜告寄，喘首廚先至肯檔定歉是兩無是保植留邪意冰見留，幸另襖外矛，岸還襲不郵能槳附能加悉說湊明姑段緒、許強(qiáng)若調(diào)辯事嫂項(xiàng)逢段卷或冒任鏈何扇修黨飾瀉性朽用憂語判。哄也辦就趴是傷給暗人燦的刷感鋤覺圖，初標(biāo)菌準(zhǔn)違審距計(jì)庫報(bào)域告手，綢就夫象質(zhì)加犬工增的亂標(biāo)踏準(zhǔn)腫化慌產(chǎn)受品朗一季樣顏，腳幾死乎贏沒石有衫任摟何換自羽身素特?fù)u點(diǎn)早，畫當(dāng)乳然僻除掠了伐公陜司萍名陽稱芒、脆注溫冊(cè)周會(huì)慚計(jì)伴師杯名拋稱半和儀時(shí)拆間重外倡。（瞎二矩）毀我著國瓜標(biāo)騰準(zhǔn)者的蹈審畏計(jì)筍報(bào)曠告1．嚼審?fù)扔?jì)另報(bào)乎告蘇的告要輸素根傾據(jù)姐我奇國深審雖計(jì)蔑報(bào)棕告舒準(zhǔn)屯則者的悄規(guī)駕定表，允審紀(jì)計(jì)賣報(bào)止告滿應(yīng)憂當(dāng)閘具迷有證以殖下錢九型項(xiàng)鍵內(nèi)食容顆，草分筐別稅是舊標(biāo)匯題嫂、漆收秧件涂人同、賊引冰言拾段駛、割管激理搭層融對(duì)冷財(cái)川務(wù)蹄報(bào)芝表扮的蓬責(zé)譯任巴段棍、招注座冊(cè)章會(huì)紡計(jì)斃師潑的槐責(zé)侄任搶段胞、桂審招計(jì)殃意老見破段探、毀注評(píng)冊(cè)邊會(huì)瞎計(jì)句師蕩的鋤簽慨名面和罷蓋侮章播、攔會(huì)慮計(jì)橡師敬事兇務(wù)巧所秩的鏡名榴稱渣、及地斑址莫及隊(duì)蓋徐章畏、州報(bào)兼告筐日毀期念。2．么標(biāo)爹準(zhǔn)志審叼計(jì)膝報(bào)真告街的左格怒式趣內(nèi)岸容標(biāo)攀準(zhǔn)倒審修計(jì)君報(bào)朝告（1）揮標(biāo)鳳題肅統(tǒng)概一伙為“審旁計(jì)辛報(bào)蜂告”這吸四鞋個(gè)扯字負(fù)；（2）潤收撇件貨人—討—一兆般灶來剝說待，月收灰件棚人眉代擔(dān)表貪審汁計(jì)臟報(bào)嘩告帳的躍呈柱送怠人你，消是涌業(yè)趟務(wù)稅約報(bào)定瞇書萄中妙指趁明共的破報(bào)愧送攝對(duì)鑰象五，邪一萬般傳就循是先指樓委呈托兵人慘?？蛉绯夤嵤怯蛞恍职泸咭鈴U義淡上毅的尸財(cái)惑務(wù)泛報(bào)央表昆審予計(jì)膝，鵝那清么牧收宴件鎮(zhèn)人思應(yīng)洪當(dāng)透是賄全奇體串股娃東準(zhǔn)或法董劑事怖會(huì)卷。孫如村果存收短件丸人護(hù)，裙有臉特謝殊齡約愧定襲，族必戶須煙謹(jǐn)匆慎搬明礦確鞏。標(biāo)爐準(zhǔn)鋒審蜂計(jì)卸報(bào)擱告堆如剃果稍從布段繡落壘來躁看租，社主她要卷包期括尋四范段乞，處即吧引凝言祥段遞、竭管彈理垂層流責(zé)殘任列段義、余注院冊(cè)膨會(huì)看計(jì)唇師汁責(zé)吳任持段憲和蟻意個(gè)見窗段動(dòng)四軍段濁式終。（3）菊引窄言爬段—辟—主付要即就慨是渡要籃說才明裹審擾了折什概么垂樣己的獄報(bào)匪表例，摧一顏定符要籌注慰意嘉嚴(yán)則謹(jǐn)疤。（4）乖管速理祝層鍋對(duì)擊財(cái)籃務(wù)仗報(bào)長表催的割責(zé)奶任切段獅和豎注閣冊(cè)劃會(huì)桂計(jì)唯師參的艙責(zé)管任巨段—跌—之扁所靠以鴉有沃二亮個(gè)達(dá)責(zé)挪任燈段鹿，痕就凝是芬要板區(qū)停分展管胡理秤層虹與攀注擦冊(cè)采會(huì)妖計(jì)秧師燙的維責(zé)尚任巾，輩防脈止隔信招息反使寺用最者體的盆誤宰解稅。管敬理朗層斑的纖責(zé)惕任車主熔要惰體習(xí)現(xiàn)任為填二宋點(diǎn)免：垂按寒照廈企對(duì)業(yè)童會(huì)超計(jì)描準(zhǔn)求則騎和《西×宇×?xí)溆?jì)抗制饒度》的貿(mào)規(guī)洞定攏編踩制也財(cái)構(gòu)務(wù)嬸報(bào)念表今是A垂B焦C公佩司勢(shì)管棒理筑層輛的添責(zé)量任夫。樹這協(xié)種歡責(zé)遙任茂包婚括抱：鐘（1）辯按余照偏企夕業(yè)手會(huì)允計(jì)值準(zhǔn)閑則離的織規(guī)連定啞編燙制競(jìng)財(cái)搬務(wù)盡報(bào)米表驚，罷使偶其蕩實(shí)棉現(xiàn)蒸公震允更反述映晚；?。?）壤設(shè)想計(jì)愈、浮執(zhí)抬行統(tǒng)和憤維送護(hù)傭必舟要驚的廳內(nèi)凳部丹控土制譯，界以癢使蔥財(cái)莊務(wù)本報(bào)解表熔不怠存喇在包由裕于壩舞腳弊策或馬錯(cuò)定誤咸而植導(dǎo)宅致顯的姿重割大櫻錯(cuò)繼報(bào)仇。注伸冊(cè)艙會(huì)四計(jì)誦師湯的壁責(zé)盤任墨段襯有倡三路段冠話議，筐（1）礎(chǔ)我浩們辦的光責(zé)悠任切是萍在晨執(zhí)山行圓審筆計(jì)嗚工軟作京的發(fā)基餡礎(chǔ)愉上尋對(duì)扛財(cái)姨務(wù)雹報(bào)熟表語發(fā)喜表暢審綱計(jì)秋意旦見罩。—悄—從升審呀計(jì)謠本部身移來塑談慣責(zé)唱任駝；才（2）陽審眠計(jì)友工故作解涉娘及腸實(shí)欺施盆審抄計(jì)睡程鬧序攜，棵以蒸獲敬取卻有鄙關(guān)杠財(cái)啄務(wù)棕報(bào)快表四金部額面和狼披玻露嫌的野審秒計(jì)梁證階據(jù)蹄。—沃—審故計(jì)令過史程澤中曾的既責(zé)香任顯；輸（3）柿我緞們拴相約信糕，宋我敲們糧獲充取就的剃審施計(jì)差證鐮據(jù)鑄是思充混分申的貴、常適杰當(dāng)扎的稼，脾為蠢發(fā)恥表饞審漆計(jì)嗎意喝見釣提調(diào)供赴了董基弓礎(chǔ)夫?！獌觥獜耐滓夥乓姼獬鑫缇叽兜纳徎A(chǔ)籌角幼度彎來掀談詢責(zé)阻任勵(lì)。（5）益意拳見鑒段意忙見伍段逐應(yīng)徒當(dāng)需說紛明娃，姿財(cái)蓄務(wù)損報(bào)槐表羞是浮否束按共照伐適選用批的望會(huì)不計(jì)猶準(zhǔn)法則喉和件相崇關(guān)里會(huì)奶計(jì)填制驕度喝的邁規(guī)凝定幣編柱制錦的瞞（顯合兵法場(chǎng)性止）強(qiáng)；而是嚴(yán)否痕在植所工有均重深大勿方廉面減公迅允敲反顛遇見了葵被果審奏計(jì)撇單繼位好的聾財(cái)鎮(zhèn)務(wù)允狀珍況辭、啊經(jīng)階營虜成朵果掏和豆現(xiàn)付金晚流產(chǎn)量邁（劉公本允迫性唯）廳。販?zhǔn)落亴?shí)扇上術(shù)，凳審倉計(jì)節(jié)意屈見蘭，暈就仁是壟對(duì)擠財(cái)港務(wù)吸報(bào)名表眾的尿合煤法盲性天和郊公路允壇提侮出讓意芹見敞。當(dāng)型然騰，倉意轉(zhuǎn)見撕的查表言達(dá)退，淡一浩定魂是茫積谷極拜保蛇證淘，種即氏非龍常鑄正偵面絮的隨提駕出艷意躁見市，綠常鐮用澆的悼術(shù)軌語聽，醫(yī)就奧是“我乖們悉認(rèn)蒙為…牽…優(yōu)”，券而黨且懸在挑表甘達(dá)熔意窗見愿時(shí)臘，境措較辭銜一湊定番要框謹(jǐn)貍慎煙。（6）責(zé)注售冊(cè)烤會(huì)殘計(jì)復(fù)師盈的副簽么名腸和饑蓋雷章明區(qū)確引規(guī)踐定橡，輕其允中吵一貿(mào)方道為宋合催伙昨人很或蒙主隨任懼會(huì)拐計(jì)撥師（7）博會(huì)急計(jì)頸師擔(dān)事健務(wù)俊所炕的表名沾稱穗、保地短址奔和旋蓋段章（8）揉報(bào)犯告撞日攤期審啞計(jì)潤報(bào)衰告呼日踢期餃，拐絕喂不糊等塔于踏簽秩發(fā)蜻審她計(jì)尖報(bào)腎告址的雨時(shí)舞間耽，大它術(shù)不霧應(yīng)酷當(dāng)湯早數(shù)于視注柱冊(cè)指會(huì)你計(jì)渴師瘦獲指取姐充天分店、傅適略當(dāng)盟審炭計(jì)交，鋼并鎖在若此翼基圍礎(chǔ)恒上言對(duì)左財(cái)源務(wù)刮報(bào)鄭表酸形藍(lán)成殃意爐見棉的笨日名期予。犯尤蓄其忠要啄注疑意專期肌后順事次項(xiàng)淡對(duì)洽于很審鴉計(jì)拾報(bào)券告亮日身期宮的僚影賽響詠。3．座標(biāo)棉準(zhǔn)瓣審嘗計(jì)威報(bào)閣告兄出握具動(dòng)應(yīng)案當(dāng)津滿息足呈的軋條跪件首信先謹(jǐn)應(yīng)選當(dāng)匹滿懶足南無波保筋留楊意漁見遇審達(dá)計(jì)鑰報(bào)蘭告勤的痛條鞠件匪，鄭其洞次飼還涉不聯(lián)能果有崖任厲何橋修怨飾膠性假用帽語饑或銹強(qiáng)郊調(diào)征事述項(xiàng)脈段些。無湯保記留薪意款見癥審贈(zèng)計(jì)嫌報(bào)奶告剃出撫具使的少條酷件池：如黑果堆認(rèn)殖為壩財(cái)渠務(wù)妖報(bào)盤表該符辨合導(dǎo)下玩列增所哭有傲條傷件竿，售注帖冊(cè)煮會(huì)宗計(jì)銳師更應(yīng)怨當(dāng)花出皺具掙無違保階留布意雁見經(jīng)審膚計(jì)腸報(bào)剩告對(duì)：（1）票財(cái)直務(wù)桂報(bào)育表竊已范經(jīng)赤按革照轟適西用供的帝會(huì)匙計(jì)悠準(zhǔn)競(jìng)則唱和籮相碧關(guān)稿的愛會(huì)縫計(jì)王制膽度創(chuàng)的盼規(guī)李定至編碧制述，都在俊所撞有借重工大末方桌面冬公飼允價(jià)地?fù)芊捶硶缌思驯环空\審吸計(jì)建單席位青的亡財(cái)派務(wù)景狀授況借、寧經(jīng)辛營球成腔果怕和籮現(xiàn)紋金設(shè)流妨量奶；（2）齒注恒冊(cè)訓(xùn)會(huì)昆計(jì)毛師補(bǔ)已配經(jīng)灰按趨照廈中猾國暈注膨冊(cè)戀會(huì)地計(jì)橡師脹審菌計(jì)翻準(zhǔn)那則少的響規(guī)爪定只計(jì)邀劃駐和叢實(shí)畫施方審婦計(jì)星工陜作賤，舞在粗審塌計(jì)暖過榜程殲中戀并響未搭受湊到團(tuán)限晚制荒。審血計(jì)普工忍作析沒刪有揪受同到狼任現(xiàn)何惑限潔制鐵，校收扣集桌到燒充緩分保適裁當(dāng)幸的蓋審先計(jì)號(hào)證賴據(jù)蕉，籃以夫能縫夠蘆證穩(wěn)明循被算審罵計(jì)真單樣位甘財(cái)可務(wù)設(shè)報(bào)滑表燙的蔥編唯制頭符按合口合綁法怎性寇和綿公觀允萌性達(dá)的害要群求無蹦保鍋留炭意仔見征意網(wǎng)味冷著板，姨注牧冊(cè)囑會(huì)址計(jì)蕉師緣瑞通老過壞實(shí)土施銜審杯計(jì)舌工柳作稿，工認(rèn)欠為摧被泄審馳計(jì)走單盒位址財(cái)偏務(wù)秩報(bào)觀表風(fēng)的筒編減制屈符南合魄合泰法紅性世和跳公扣允低性天的展要妄求旺，林合詠理尋保頌證箭財(cái)?shù)貏?wù)互報(bào)鎖表幫不次存顛在趣重扒大乘錯(cuò)賣報(bào)羞。（僻三置）韻標(biāo)謠準(zhǔn)仇審壓計(jì)權(quán)報(bào)蒼告設(shè)的溉背虧離存啦在婦二蛛種盲與疫標(biāo)裁準(zhǔn)河審飲計(jì)斤報(bào)紛告佩不某同藏的極審誤計(jì)棵報(bào)寶告厚，柱一汪是扛背相離錫無梅保侵留氏意押見閱，危即辮意京見務(wù)的侵背匪離隸，尤分狗為政保咱留捕意檔見指、海否臭定禁意鴨見憑和垃無萌法個(gè)表虹示化意快見秀，掙具別體揀意讓見糧類盼型柄視緒具寧體斗情模況狀而撒定詢；鵝二瘋是店對(duì)蹄標(biāo)糕準(zhǔn)躲化輛的陪報(bào)喘告?zhèn)蚋裱媸较呐惚扯纂x震，偽即怨帶旺強(qiáng)短調(diào)男事擴(kuò)項(xiàng)雜段崖的沙無冠保及留發(fā)意循見棗。1．陷影糟響巾注逆冊(cè)雹會(huì)擊計(jì)撕師笨不瞞能擾出瀉具講無蘋保俗留銹意追見半的代原源因第懷一拒大學(xué)類依原打因生，虎就幼是妙公貪司潤管遮理賠當(dāng)晴局踏財(cái)據(jù)務(wù)餅報(bào)壇表層的民編野制丹，裹不捐符貼合祖會(huì)滋計(jì)匯準(zhǔn)陪則籠和閘相第關(guān)裙會(huì)農(nóng)計(jì)糖制惹度秘的扒規(guī)歉定五，夠不勝能吊公秋允迎地排反望映岔，飽而漲且貞對(duì)籍于板注疲冊(cè)傘會(huì)堅(jiān)計(jì)應(yīng)師富的愈調(diào)瘋整吹建吩議拴不栗予避理熔睬白，秩我策們充統(tǒng)軋稱薦為刪意飯見斧分好歧粱，撓主尾要喉包鏈括載以患下刃三挽種單情采況弄：（1）癢會(huì)顏計(jì)先政戰(zhàn)策喘方彈面翅的搶分襯歧（2）鋸會(huì)普計(jì)滅估惰計(jì)寬方討面螞的叔分垃歧（3）滋信雅息盛披就露智方屠面蔽的巧分肅歧第剩二倚大漠類孟原匹因罩，任就挪是元指弦審乒計(jì)劃范捧圍旨受蘇到牛限爹制甘，耽所責(zé)謂咳范怒圍壩受當(dāng)限辨，循指紙的隙是受沒孟有顆辦狡法防收書集像到拒支碧持林意毀見燈的住審報(bào)計(jì)拴證傍據(jù)涼，寺其撿中糾分邊為柱二交種搬情負(fù)況坡：（1）遞客壞觀顛環(huán)法境皇造葵成汁的市限含制（2）肉管關(guān)理稠層鳴造咽成冰的爆限危制2．蔥意神見腳背號(hào)離握的論其傲他捆類師型衣報(bào)謊告（1）銹無汁法剪表膏示苦意炮見灣審?fù)?jì)青報(bào)記告指饅注劈燕冊(cè)優(yōu)會(huì)棄計(jì)增師追說街明圣其壁對(duì)機(jī)被獨(dú)審共計(jì)壩單占位閥的腫會(huì)伶計(jì)延報(bào)夜表也不嬸能緊發(fā)場(chǎng)表眨意膀見典，掏也袖即樸對(duì)優(yōu)會(huì)好計(jì)善報(bào)夜表以不郊發(fā)綁表繼包漠括圖肯賄定千、古否允定歌和仆保該留銀的倡審戒計(jì)熔意尤見茶。A．撤無驚法梢表踐示檢意決見脫審課計(jì)壞報(bào)借告釘出犁具短應(yīng)無當(dāng)蠢滿伏足乘的妨條攻件由拉于燥審亮計(jì)蒜范高圍白受行到稀限選制姐，闖注弓冊(cè)榆會(huì)拿計(jì)雖師富不更能仗取賴得舞充基分些證關(guān)據(jù)鏡對(duì)冬財(cái)奸務(wù)黎報(bào)露表若整越體爐形擋成喉意鹿見蛛，花而趙出唉具棟無援法恐表累示斯意旁見怠的副審鎮(zhèn)計(jì)治報(bào)繼告赴。妙注銜冊(cè)堪會(huì)樂計(jì)寬師餐出鍋具室無績法持表協(xié)示舟意哪見盤的扎審蓋計(jì)找報(bào)臣告猾，我不券同胳于逢拒叢絕齒接凝受逝委舉托該，閘它來是屋注拆冊(cè)傻會(huì)面計(jì)堵師通實(shí)略施業(yè)了裝必話要濾審遍計(jì)叉程旁序治后蒼發(fā)火表俯審傅計(jì)鋼意尊見樣的降一仆種娛方他式陶；渠注描冊(cè)育會(huì)肝計(jì)圾師羅出她具獲無裙法轎表伶示廁意正見待的火審籍計(jì)灣報(bào)皇告惠，秘也巷不漆是寄不閥愿遭意哨發(fā)摧表油意篇見意，絮而確是辱不才能躺發(fā)府表參意回見葛。如肅果換注固冊(cè)飽會(huì)達(dá)計(jì)久師音已斤經(jīng)什能儀夠案確促定且應(yīng)星當(dāng)纖出頂具添的待報(bào)鬼告驗(yàn)意勸見法類炕型腫，扮不嘩得誘以下無伙法璃表棕示失意嶺見謎來借代央替前。裕無稍法里表控示陸意候見挎是蔬由局于遇某憂些野限定制巨而悶未竹對(duì)險(xiǎn)某械些衛(wèi)重各要顛事莊項(xiàng)浮取厚得瘡證罪據(jù)過，附?jīng)]壺有達(dá)完擁成塘審考計(jì)掌取源證菜工伸作翼，蛋從棵而躺使幫注暮冊(cè)堆會(huì)但計(jì)詞師淡無錯(cuò)法律判敲斷鵝問幻玉題暈的靜歸姻屬課。注酒冊(cè)林會(huì)混計(jì)鼓師搞在倦審狠計(jì)首過織程頂中宣，源如隸果如審幫計(jì)辛范懼圍某受掃到堪限史制憂可碰能伍產(chǎn)滅生野的餅影楚響費(fèi)非腰常毀重團(tuán)大緊和擱廣欲泛產(chǎn)，皂從離而比不霜能耕獲鐵取柄充字分推適蠟當(dāng)魄的晨審赴計(jì)提證譯據(jù)乏，壇以蟲至縫于敗沒殃有栗辦辜法網(wǎng)對(duì)必會(huì)煩計(jì)贊報(bào)宣表經(jīng)發(fā)府表阿意兼見啞，每此刃時(shí)奶應(yīng)衫當(dāng)夾出級(jí)具昨無港法球表啞示剛意散見毯審刷計(jì)朝報(bào)較告富。所旺以這其筆條椒件不，互可通以晃簡泡單撞概頸括易為謎：耀審樹計(jì)較范俯圍畏受托到欠嚴(yán)蓬重惰限坑制正，翁從地而翁難概以聾收肚集駐證森據(jù)杏對(duì)型會(huì)因計(jì)寒報(bào)友表艙整嫌體書發(fā)此表方意米見朗。B．嶼無亞法草表友示瓦意唐見裝審眉計(jì)倆報(bào)羽告效的被格蒜式無荷法涌表敵示注意游見啊審婆計(jì)犁報(bào)摩告a諒.引允言凡段困的冊(cè)措惕辭俘表彼達(dá)寨不否同絲式；b后.修漫改閣注戴冊(cè)弟會(huì)炸計(jì)闖師至的酬責(zé)泉任雙段傻；c根.在林意鐵見怪段朝之境前往增勸加診了閉表枕明素導(dǎo)窄致蚊無繼法射表擦示星意總見歌的媽理沃由培或執(zhí)原徑因增交加程一益段鋼說內(nèi)明河審烘計(jì)稠范胞圍柜受辯到抽嚴(yán)懼重晌限揀制燦的據(jù)具廚體濤情本況d漁.在莊意擠見穴段柱中瓜明日確組表梢現(xiàn)況出介無炊法酷表災(zāi)示賄意稅見瓜的敏形褲式洲，盯具般體李來但說丙有滲二缸種閥注紡意烏，咳其傭一敢，紐奉意璃見婦段勸中架應(yīng)限提爸及移上叉述背段劣中越范莫圍火受演到鈔限敲制防的鼻情鬼況論（手例盆如嫩，宇由岡于蛇上喚述獄審寺計(jì)瓶范掌圍森受瓶到鐵限斧制沿可寇能渾產(chǎn)災(zāi)生厚的街影扭響伐非他常牲重牲大梳和退廣牛泛爬）攝；姻其隱二頑，凍表法示秀沒睡有施辦符法葛發(fā)馳表滿意艇見斬（戴例腐如掙，結(jié)我葉們妄無宴法脊對(duì)仁上佳述策會(huì)到計(jì)肆報(bào)桶表客發(fā)義表戶意畏見粘）紫。C．填我陸國竭無諸法薯表撿示唐意述見番審臥計(jì)眼報(bào)頂告魔的彩案薄例寶廁石A（0陽0綁0影4在1妹3）只案用件—他—中拉國由證株券幟市合場(chǎng)墨第追一蔑份情拒卷絕丘示峽意爐見比的駕審晶計(jì)尋報(bào)門告扭。（2）備否住定厲意引見偽審湖計(jì)培報(bào)別告所身謂楊發(fā)惜表誓否彈定妻意鎖見秒，征是李指幼與訓(xùn)無總保渠留狗意孕見扔相溉反櫻，獸提睛出西否腳定溜會(huì)欄計(jì)冤報(bào)渴表裳公例允忠地溜反徐映孔被輕審臣計(jì)車單抵位吐財(cái)泄務(wù)卸狀蛾況隆、叨經(jīng)宿營賤成誤果背和喚現(xiàn)巖金湊流步量囑的枯審富計(jì)蒼意而見逃。A．鈔否零定胃意辨見陡審限計(jì)定報(bào)晶告呀出統(tǒng)具戚的幅條視件如息果號(hào)注波冊(cè)劍會(huì)記計(jì)脊師訊有澡充與分樸的儀證中據(jù)績表棋明外財(cái)額務(wù)同報(bào)轎表梅在崇整隔體角上代存掠在棚著婦歪拐曲篩時(shí)餅，逮對(duì)懼財(cái)壩務(wù)跪報(bào)炕表業(yè)未銜能乞遵陵照厭一矩般蛛公凡認(rèn)仍會(huì)鄉(xiāng)豐計(jì)棗原被則靜公佩允節(jié)表扔達(dá)美而左簽舅發(fā)潤的玩審腎計(jì)覆報(bào)盒告償。纏事抽實(shí)證上點(diǎn)，串就質(zhì)是照注乓冊(cè)忠會(huì)啦計(jì)僑師篇經(jīng)哄過耐充形分墻的慌審杜計(jì)可工壟作吉，憂獲熊得淘充某分楊適堵當(dāng)披的扭證仔據(jù)斜后貓，悶認(rèn)醉為護(hù)會(huì)危計(jì)胖報(bào)憲表賞無部法牽被獄接除受誰，夢(mèng)被寧審六計(jì)錢單掩位渠的星會(huì)鞏計(jì)顆報(bào)舍表晃已倍經(jīng)佩失誘去開了已價(jià)梳值晝。遮也鄰就懶是旅說堵，瘡如呆果水經(jīng)炎過譯審毒計(jì)姐以置后鉛，章注畝冊(cè)六會(huì)奮計(jì)問師軋認(rèn)羞為蝦會(huì)債計(jì)恩報(bào)鍋表濱不果符鴨合晶國稿家施頒葡布趣的蔽企恐業(yè)弟會(huì)掏計(jì)勾準(zhǔn)弦則活和販相料關(guān)賣會(huì)齊計(jì)掏制倆度俘的鞭規(guī)矮定鳥，段未難能渣從射整譽(yù)體柏上酒公舍允滑反惹映后被部審來計(jì)挺單揉位燙的罵財(cái)?shù)聞?wù)止?fàn)罟蕸r礎(chǔ)、工經(jīng)愿營烤成患果魔和成現(xiàn)挎金榴流紐奉量爐，幟此籠時(shí)爽注鴉冊(cè)謠會(huì)縮慧計(jì)攔師丸應(yīng)考當(dāng)留出忍具赤否拳定和意售見瀉。B．支否陡定殼意猾見壟審傘計(jì)光報(bào)搏告丸的揉格粗式否求定幼意冊(cè)見央審?fù)苡?jì)嗓報(bào)跳告否凳定獵意階見膝審飲計(jì)妥報(bào)悼告牢建兼立吼在為注縫冊(cè)竟會(huì)蔽計(jì)菊師演已壩經(jīng)猜完董成蓬審資計(jì)危工躬作矩的悼基剩礎(chǔ)撈之控上冰，套審添計(jì)拴已死經(jīng)銜完年成尚了唉證摔據(jù)恩收依集殊評(píng)俘價(jià)哭過她程態(tài)，福因鑼此系其隸基篩本側(cè)內(nèi)射容痰與勵(lì)無寄法摟表議示晚意赤見砍完聾全擊不矛同認(rèn)，勝而犧只裁是弓在綠標(biāo)刺準(zhǔn)構(gòu)審遲計(jì)樸報(bào)爐告妥基劣礎(chǔ)捕上承做吊出裙相鼻應(yīng)證改坐變岸。引菌言續(xù)段與、嫩管接理貢層染的漢責(zé)條任乳段欄、萬注再冊(cè)紋會(huì)陜計(jì)望師榮的還責(zé)悟任戲段窗與劇標(biāo)幼準(zhǔn)社審票計(jì)很報(bào)繁告鐵完湯全調(diào)相在同閱。但置是左，夾由立于婆發(fā)惜表群的是是燥否燥定嘗意葛見臺(tái)，葉因揉此厘必廉須絹說累明鴿其蠢理滿由墨或厲原震因推，美也王就監(jiān)是暖說怎要?dú)W在尚注框冊(cè)燒會(huì)雨計(jì)丙師死的抗責(zé)窄任共段屋和浮意悠見握段法之奴間隙增光加光一昂段夾說爭明烘段良，糖說奶明功為因什巧么芹出簡具睬否糾定皇意亞見姑，活并組且春盡飾可隆能欄說氏明晃否草定噸事時(shí)項(xiàng)診對(duì)晝被捆審能計(jì)跪單棟位庭財(cái)果務(wù)危狀晨況完、誰經(jīng)杜營萬成糟果傳和型現(xiàn)來金難流惱量投的燭影膨響恥程誕度距。而悅且扶在蕩意痕見裂段眉中姥，徹應(yīng)數(shù)當(dāng)負(fù)提唯及灣說萌明多段季的索事雜項(xiàng)所，匆以該表鍛示直是介由夕于映此壓原漁因懂導(dǎo)盾致些的全否亞定揚(yáng)意摟見乞。奪一效般頑是蓋使建用“由潮于奸上勁述叮問透題時(shí)造路成術(shù)的疑重厲大傾影蹈響”串“由即于繞受書前果段泳所益述色事弟項(xiàng)類的步重咳大編影饑響”等典專朵業(yè)麥術(shù)德語籌。C．誓否售定慎意殃見級(jí)審怎計(jì)塔報(bào)秘告診的磁案色例渝壺鈦培白休案嚇件—午—中哄國掀證誓券廊市現(xiàn)場(chǎng)茅第茂一狠份砌否旨定底意昂見宋審刊計(jì)許報(bào)僚告（3）枝保屬留丹意隱見樂審嘉計(jì)辣報(bào)稀告保禮留君意傳見做是撐指碎注提冊(cè)呆會(huì)漲計(jì)傳師冰對(duì)管財(cái)督務(wù)初報(bào)姐表捏的紫反桐映羨有柿所至保顛留就的福審魔計(jì)塘意間見醉。也一需般劈燕是孝由建于頁某蘆些既事醬項(xiàng)幣的吸存從在會(huì)，趕使擇無纏保萄留段意蘭見潑的臟條拍件動(dòng)不璃完番全逃具好備匠，豎影嗚響偶到仔被校審?fù)灿?jì)芳單康位汗會(huì)蹤蝶計(jì)胖報(bào)族表去的跟表絹達(dá)慘，型因棕此災(zāi)，趕注拳冊(cè)遭會(huì)抄計(jì)律師謎對(duì)齡無拉保梳留幅意予見夜加摘以膏修印正申，閱對(duì)抵影引響要事虎項(xiàng)奔提原出鴿保癢留蹈意敗見奮，慣并競(jìng)表垂示昨?qū)γ搲我飧煲娦敦?fù)陡責(zé)午。抓保析留銀意秒見洪指疑出耳在耗財(cái)轎務(wù)賭報(bào)顛表景中日存組在舍著撥某慢一蒼或憶某盡幾咽項(xiàng)亮具飼體煉項(xiàng)捏目憶，封如核果固剔盛除妙此賄項(xiàng)爛目缺，讓注假冊(cè)漁會(huì)藍(lán)計(jì)稀師家將晌對(duì)朵財(cái)變務(wù)結(jié)報(bào)例表醉表特示端肯樂定患意卵見炎。春除易這盈些爽項(xiàng)察目池外酸，虹財(cái)竿務(wù)惱報(bào)形表解在皇所垂有腸重孤大拌方悟面晉均史已寶經(jīng)享按殊照縱一揚(yáng)般港公休認(rèn)傾會(huì)指計(jì)鬼原適則兼公駕允濫地旨表名示火了淚公敬司繪的漂財(cái)板務(wù)全狀刊況僻、俘經(jīng)以營小成授果池和秤現(xiàn)型金協(xié)流論量辮。仇因維此吵，挽保司留巨意阿見日審警計(jì)氏報(bào)絨告殃是眠總導(dǎo)體犯肯例定榨，跟局夫部吐否甲定蘆的濁意壟見艦。A．壺保道留椅意料見增審矮計(jì)工報(bào)陪告客出遺具伏的敗條嫌件經(jīng)澤過戰(zhàn)審黎計(jì)曠以際后惕，末如恒果亦認(rèn)柜為插財(cái)蜂務(wù)宿報(bào)語表慮整張?bào)w椅而董言乳是袍公早允累的秤，糾但劫還探存獸在耳下建列革情竭形呼之資一私時(shí)漁，意注趣冊(cè)罰會(huì)新計(jì)野師坑應(yīng)煮當(dāng)崖出劈燕具稼保啞留備意促見賺審克計(jì)涉報(bào)溝告敲：a赤.會(huì)裹計(jì)慚政霞策濕的羞選密用宵、告會(huì)渣計(jì)恩估凝計(jì)全的籠作衛(wèi)出本或罷會(huì)庭計(jì)爐報(bào)神表贈(zèng)的拔披挑露男不肌符筆合循國棗家魯頒沸布奸的箭企豪業(yè)突會(huì)臉計(jì)烏準(zhǔn)舒則耗和鬧相聽關(guān)騾會(huì)耗計(jì)健制瘋度遺的況規(guī)徒定抹，據(jù)雖吃影丘響惜重聚大墳，綠但造不拜至律于箏出抗具番否怪定渴意遍見準(zhǔn)審唐計(jì)公報(bào)徐告繁；b犯.因記審插計(jì)捉范作圍夢(mèng)受盞到煤限舌制查，坦無顛法寄獲菠取比充晝分調(diào)、蠢適帝當(dāng)喜的住審辰計(jì)畢證闊據(jù)欣，曠雖供影妨響辰重隸大冤，泊但襪不省至藏于健出即具加拒涌絕到表偶示綢意惰見假的秩審鎖計(jì)差報(bào)揚(yáng)告體。上房誠述隙條初件羽要蒙求附注政冊(cè)撲會(huì)者計(jì)姥師鴿在般遇社到帥可壩能醒對(duì)節(jié)會(huì)擁計(jì)辯報(bào)存表欣產(chǎn)挎生彈重新大離影爽響帆的烈個(gè)郊別宋事哈項(xiàng)餃時(shí)可，咱應(yīng)糞當(dāng)她在府審砍計(jì)峰意爹見痕中竄加增以務(wù)保貍留究。軟如播果圍性權(quán)質(zhì)仁嚴(yán)秧重得，刮應(yīng)楚當(dāng)邀出他具育否給定偽意乒見疏或冤拒屯絕右表找示賀意筑見足。上蘿述腦保哀留昏事煮項(xiàng)師可腔以虧歸錫納喪為驢以拉下毅二貓類健：a細(xì).意驚見丘分虜歧如巴果凡被仔審決計(jì)斃單寸位隱的駐會(huì)沒計(jì)匆處男理悠與膨注考冊(cè)枕會(huì)依計(jì)鋼師翻的甚看碑法餃不卵一株致膊，睬又遣不刊愿編意惡按撿照賢注朱冊(cè)酷會(huì)巾計(jì)縱師邊的信意別見批進(jìn)富行薄調(diào)氏整煌，盛而劍且稈這側(cè)種筋不腐一聰致篇所鋸產(chǎn)鞏生花的場(chǎng)差棍異妹能價(jià)夠勁準(zhǔn)符確漏地疊計(jì)騙量崇。添一樂般跑說薄來毯，芽注歇冊(cè)辰會(huì)葵計(jì)錢師廉在輕審憑計(jì)鍵過限程劍中逃，男提蔑出貍的租應(yīng)點(diǎn)予比調(diào)械整錫的叛項(xiàng)控目刺或凳應(yīng)段在濾會(huì)擊計(jì)階報(bào)宇表踢附波注振中卷予口以累披卡露腳的匯事將項(xiàng)苗，悟被治審穿計(jì)痕單蜓位找已夢(mèng)經(jīng)覆采坊納主，言審打計(jì)讓報(bào)白告沃中恢就濟(jì)不窮再溝表懸示尊保腸留湯，穩(wěn)只已在端相討應(yīng)呈的戒審勇計(jì)稠工知作獎(jiǎng)底販稿卻中發(fā)列團(tuán)示賊。吐但燦被形審右計(jì)籃單仗位掩對(duì)頃于面注紋冊(cè)偶會(huì)旨計(jì)舉師玻認(rèn)答為銳比俗較昏重花要笑的償審賴計(jì)訓(xùn)調(diào)藥整棍事案項(xiàng)貢或纏附既注斷披感露各建變議貌不帆予大采信納嬸，證注務(wù)冊(cè)足會(huì)調(diào)計(jì)顯師賞應(yīng)帝將見這刃些帶對(duì)陡審野計(jì)概意滑見鼠有剃較簽大療影劉響慣的泛內(nèi)責(zé)容鄙在煮審遇計(jì)偏報(bào)墊告誘中葡明犧確沈提稅出縱，率并冊(cè)說機(jī)明佳理勾由變，環(huán)指豪出慚這粉些斑調(diào)呼整窗或跳披互露沙事想項(xiàng)反對(duì)雹被猾審深計(jì)映單磨位劫提供友的蛛會(huì)體計(jì)嚼報(bào)沒表茄可昆能燙產(chǎn)拐生賀的樂重騾大功影聲響慚。b委.審鄙計(jì)累范鏟圍木受在到部局紹部辮限荒制注籃冊(cè)社會(huì)末計(jì)蘆師命在掀審猛計(jì)約過涉程械中墾應(yīng)賀實(shí)繼施大的鞏審筐計(jì)極程曠序燈，碎由色于倚審新計(jì)魄范郊圍影受妄到陵局仍部比限煩制秒而睬無其法盜實(shí)猜施古，宗也火難妨以偷實(shí)噴施隙必書要迷的反替痕代恢審貓計(jì)潔程芹序奏，忌而頁且遠(yuǎn)無鳴法鬧實(shí)夸施尊的孟審律計(jì)隊(duì)程偽序健對(duì)乏被引審排計(jì)虎單妥位飽的漸會(huì)傲計(jì)諷報(bào)遣表嗎可爬能提產(chǎn)渣生炎重具大塊的競(jìng)影蜜響狠。—肅—當(dāng)錢然再，死這夾里漆面績都存涉高及英到哲一培個(gè)臂度取的驚問殼題證，刷即亂影進(jìn)響率的刃重泊要俱性巧程荒度見。B．紋保猴留奇意眨見甜審虎計(jì)貪報(bào)沖告情的走格菜式由傘于濃原哄因養(yǎng)不悅同臭，擱可蛙能離報(bào)捕告巡壽格棵式曾內(nèi)殖容藝會(huì)牌稍面有助差緞異宮。因爺為井報(bào)犯表越不漏公釣允戶不逢合版法抵而碧導(dǎo)癢致硬的暫保鈴留鋪意刷見因莖為附審譽(yù)計(jì)缸范煌圍陜受枯限頌而攤導(dǎo)悅致值的潛保汗留富意音見具椒體奪解想釋治：首同先規(guī)，誦意序見虜段渣應(yīng)媽當(dāng)劇體隔現(xiàn)委出確保扭留遞意禾見加來脂，顫因吹此滾在到意符見示段疊中習(xí)必涼須涂明支確屠表粥示肥?；I留病意孟見摩，腫這突主川要盞體酸現(xiàn)粉在“除列了…趴…的協(xié)影越響臭外”的程術(shù)連語斤的刻運(yùn)幫用嚇；第拜二顏，陜既武然即是那保善留轟意睡見腰，粒那洪么瓜是妨就燭什形么湊事奴項(xiàng)舌予顆以墓保寶留藏呢鄰？亭也倦就棄是通說勁，育在盞審樸計(jì)酒報(bào)熄告筍的續(xù)意謝見醫(yī)段餃之分前址，為必絕須釘有隨一換個(gè)苦說棒明鋼段掙，在以嫁說辟明動(dòng)保撐留卡事燃項(xiàng)伍的晶情桑況摧。第緒三器，澇尤敞其綠是賭針垂對(duì)呀審扛計(jì)河范翅圍葛局槳部輪受錄到芝限登制拖的洞情幣況檔，蕩不悠僅令要渴在錘意皂見情段賢中及提縮慧及香即泳意挽見晝保脾留逮，輪而柿且墊在棄注敵冊(cè)谷會(huì)勺計(jì)迫師鬧的埋責(zé)抽任蹄段投中現(xiàn)也就應(yīng)換當(dāng)留提胃及駁，每以絨表蹤蝶示錫范憲圍倚保腿留記，“除沙下鍵述網(wǎng)所線述譽(yù)事致項(xiàng)刑外云，…?！荨?。（4）置重況要證性忘對(duì)霉審刺計(jì)毅報(bào)助告研（今意鐵見污類省型樸）西的奮影無響1）礙重態(tài)要假性艙程絨度鄉(xiāng)豐對(duì)誕審牧計(jì)獻(xiàn)意促見丹類梁型濱的鋤影擊響重要性水平從使用者的角度來考察重要性

審計(jì)意見類型

不重要使用者決策不受影響無保留意見重要有問題的信息對(duì)于使用者決策有重要影響，但不影響報(bào)表整體的反映保留意見非常重要大部分或所有使用者基于報(bào)表的決策都受到影響無法表示意見或否定意見無論重要性水平如何，缺乏獨(dú)立性必須出具拒絕表示意見審計(jì)報(bào)告

2）寫影糖響露意霉見賢的陪條斃件朱及驚在選不可同疑重罰要握性睜水老平敵下涂應(yīng)酸當(dāng)算出漿具找的件報(bào)薄告慈類虜型不能出具無保留意見條件重要性水平不重要重要極度重要因客戶或客觀情況造成審計(jì)范圍受到限制無保留意見CPA責(zé)任段保留；增加說明段；意見段保留無法表示意見會(huì)計(jì)報(bào)表沒有按照公認(rèn)會(huì)計(jì)原則編制無保留增加說明段；意見段保留否定意見審計(jì)人員不獨(dú)立無論重要性如何，拒絕表示意見2．篇標(biāo)駱準(zhǔn)謝審喊計(jì)譽(yù)報(bào)犧告察的螺格貨式港背熄離任漂何新情做況假下笨，掀只例要腸注醬冊(cè)睛會(huì)專計(jì)綢師唉不堂能辛發(fā)揚(yáng)表線無輛保嘉留偵意劃見軌審舍計(jì)跨報(bào)猴告槐，宰都工需卵要戀在滋審取計(jì)尖報(bào)凍告大中叢披漲露奴這塊樣麥做姿的而所獻(xiàn)有趕實(shí)協(xié)質(zhì)鴉性洗原糖因念，匪即儉要忍在壘審狗計(jì)階報(bào)喝告意窮見芒段很之嗽前增零加陵一狀段紡或哀若朽干單段說謠明劑段，核它薦提目醒敏會(huì)若計(jì)渣報(bào)抵表搏使艱用椅者開在店使熄用茄會(huì)控計(jì)危報(bào)踐表丈時(shí)悔應(yīng)羅當(dāng)臘注族意疑注弦冊(cè)作會(huì)絹計(jì)紗師廳已收經(jīng)郵注景意客到旨的俱情灣形乓。照不螺僅夏如徑此蠶，街在挑意旗見害段棟中辟也打應(yīng)優(yōu)當(dāng)努提極及狹這責(zé)一殊說蹤蝶明疏段跡。除檢此員之閱外涌，胖如騰果北注判冊(cè)星會(huì)姐計(jì)類師寒注貝意父到惡一趕些并重通要吳事罪項(xiàng)烈，迅盡孫管落他晚認(rèn)幫為幼并取不睛影隊(duì)響鹽其富所劑出他具秀的腐審配計(jì)膀報(bào)勸告痕的辣類劃型臭，鐵但條是發(fā)認(rèn)疤為蟻會(huì)紋計(jì)失報(bào)票表鉗的宇使籌用恐者俊可火能榆會(huì)蔬非平常斯重液視潑此房誠類搖事授項(xiàng)掙，譜此確時(shí)益注糕冊(cè)財(cái)會(huì)笑計(jì)膽師縮慧就柄有埋義速務(wù)胖披殊露慕、疼提習(xí)醒棚使詠用僵者涂應(yīng)狡當(dāng)彎注寄意錫的鴿事辨項(xiàng)螺，囑以字求脖做形到惕審逗計(jì)冤報(bào)熱告基的朗充讓分揮披鞭露堵，漏這執(zhí)最膀典殘型明的典就伏是帶霉強(qiáng)威調(diào)棍事他項(xiàng)壩說戰(zhàn)明扶段的嫌審畢計(jì)墓報(bào)趣告股。Q屑Q局:塵1缺3拒9弦8誦5貝7刃4男7許6腸9（1）養(yǎng)帶愧強(qiáng)患調(diào)吊事遇項(xiàng)怕段明的盾無摘保凍留春意捎見誓審除計(jì)貪報(bào)懂告在塞特拿定尋情允況占下餅，悉注漫冊(cè)雨會(huì)趣計(jì)慮師遣出歲具戒了引無極保槍留衛(wèi)意炮見證審勻計(jì)化報(bào)治告使，軟但慌是役又河在丟審捧計(jì)戰(zhàn)報(bào)駱告臘中林通符告嗚報(bào)廁表奪使壘用嘩者御某售一斑項(xiàng)挎或墊多西項(xiàng)哀與拴本等次烏審怒計(jì)細(xì)或研已谷審索計(jì)概報(bào)攻表御相崇關(guān)否的嗚重者要惑事宵實(shí)品。見這計(jì)些答事牲實(shí)鋤在像準(zhǔn)買則柱修勿訂眨前苦，言包顛括6類蘇，欣分虜別良是1）防重同大啊不貸確父定艷事翼項(xiàng)勇；2）謝一勻貫精性告例勾外偏事必項(xiàng)桂；3）迎注筆冊(cè)塔會(huì)頑計(jì)疼師跌同固意牌偏償離賽已倡頒主布務(wù)的蟻會(huì)執(zhí)計(jì)狹準(zhǔn)驢則群；4）便強(qiáng)禾調(diào)屯某料一罰事勾項(xiàng)須；5）械涉別及然其之他枯注炒冊(cè)盤會(huì)藥計(jì)榆師先的話工舌作踩；6）劫被選審存計(jì)多單隱位輪對(duì)涌外捉披紗露油信性息抱的禮重鍋大抹差已異盈。(奔2席0琴0公6年磚以除前)然編而揉，臂當(dāng)群時(shí)煤所漁謂“帶丸說撲明趴段春無猶保裁留漫意難見遭審觀計(jì)族報(bào)族告”在綠實(shí)鍛踐織運(yùn)耍用畏中兄出漲現(xiàn)仗這村樣芽一揭個(gè)寺問顧題—首—本產(chǎn)來戶針扶對(duì)戚這漂一半事潤項(xiàng)啄應(yīng)彈當(dāng)罪出狼具壇非彩無憑保吹留爛意喇見嗽審忙計(jì)爸報(bào)攜告怒，略但蜂是姜注竄冊(cè)鏈會(huì)曠計(jì)貞師膜為堪了淹不兔得禍罪杠客辟戶元，春同溜時(shí)病又店為濫了偽保復(fù)護(hù)吃自國己案利兇益庫以帶減礙輕童責(zé)曉任存，尋大徐量轉(zhuǎn)出茂現(xiàn)壯此冬類識(shí)的“帶濕說趴明漿段鈔的幕無比保婆留繞意協(xié)見印審邊計(jì)招報(bào)佩告”。供并駝且陪，定也西會(huì)弄給月使燒用巷者只以向誤旺解悠，絮到苗底刻是臨保行留缸意貍見靠還宴是羽沒修有跨意俯見件？恢為吼了融規(guī)略范歡此有類器事鋸項(xiàng)南的夸處執(zhí)理擇，圖修休訂感后美的級(jí)審她計(jì)喝報(bào)瀉告險(xiǎn)準(zhǔn)住則拼，劇專蕩門授指袖出“帶沖強(qiáng)刑調(diào)墊事謎項(xiàng)膜段裂的浮審納計(jì)斑報(bào)開告”。審崇計(jì)敞報(bào)脾告康強(qiáng)遇調(diào)豬事睬項(xiàng)繞段轎說窯明嶺的赴問咬題扔，街只懂是惕用屆于棗提慰醒如會(huì)胃計(jì)鑰報(bào)響表關(guān)使守用祥者極關(guān)料注泉，魄并學(xué)不慣影孝響相已坐經(jīng)談發(fā)程表志的伙意懼見視類氏型級(jí)。撇審勁計(jì)托報(bào)需告每準(zhǔn)回則超也棟指軋出灘此陷類勵(lì)強(qiáng)勁調(diào)奔事險(xiǎn)項(xiàng)特只末限涼于誓三甩種腔情撤況職（1）治其漆一姥，株當(dāng)術(shù)存植在墊可仙能套導(dǎo)犬致國對(duì)葛持夸續(xù)磁經(jīng)訊營跨能豈力祥產(chǎn)箏生都重筍大柜疑糾慮殺的視事苗項(xiàng)錫或忽情塔況要，夸且血不娛影右響磨已潤發(fā)詳表犯的疫意診見袖時(shí)宅，鑼注嗓冊(cè)財(cái)會(huì)嘩計(jì)葉師餅應(yīng)合當(dāng)搜在寄審眉計(jì)脆報(bào)破告內(nèi)的歸意番見肥段殺之率后滔增訂加抵強(qiáng)而調(diào)腿事設(shè)項(xiàng)寧對(duì)示此賽予蕩以柳強(qiáng)斗調(diào)帆；音（2）冊(cè)其躲二恐，內(nèi)當(dāng)澡存脅在分可裳能述對(duì)傾會(huì)誼計(jì)財(cái)報(bào)率表勢(shì)產(chǎn)拳生錄重協(xié)大杜影候響桌的維不偵確樓定孟事業(yè)項(xiàng)余時(shí)將（無持金續(xù)捉經(jīng)荒營纖問郵題伴除性外雅）練，吃且掙不門影貧響國已縫發(fā)蜜表牙的化意鞏見欄時(shí)痰，滾注墾冊(cè)名會(huì)竟計(jì)享師博應(yīng)銜當(dāng)支考丟慮蝴在笛審睬計(jì)木報(bào)突告斑的殺意戰(zhàn)見山段虹之碧后搏增臂加壁強(qiáng)棉調(diào)鐵事址項(xiàng)泡段耐對(duì)裳此夜予見以蟲強(qiáng)尺調(diào)機(jī)。蟻（3）裂其弦他陣準(zhǔn)濁則濾規(guī)吊定兔增屢加蔑強(qiáng)伸調(diào)條事鞏項(xiàng)慨段決的奪情刮形蘿。驕（2愿0專1救2年鞭以師前秒）同賞時(shí)和應(yīng)爬當(dāng)注沫意到錦，膨強(qiáng)考調(diào)洗事蕩項(xiàng)滾段兵一武定連要篩在審納計(jì)曾意章見勻段善之晨后，沫否殖則膛容淚易度引欺起觀誤幼解呈。帶康強(qiáng)鄭調(diào)益事而項(xiàng)擠段嫂的毅無性保遺留鉆意趴見叼審冶計(jì)踐報(bào)豬告（2）旺帶弓強(qiáng)繳調(diào)英事焦項(xiàng)仗段癢的墳其析他療類較型臉審寧計(jì)疲報(bào)夜告強(qiáng)飾調(diào)艘事權(quán)項(xiàng)劉段礎(chǔ)一修定惑是洋增知加仿在宣標(biāo)肌準(zhǔn)膠審覽計(jì)羽報(bào)偽告報(bào)之支后螺嗎翠？N吸O。恥只釘要辮注殖冊(cè)績會(huì)厚計(jì)娛師私感滔覺遙有枝其腦值雄得彼強(qiáng)身調(diào)治的輕事胖項(xiàng)島，武就尸應(yīng)蔑當(dāng)乞在分意怒見根段室之暢后址增鍛加握強(qiáng)材調(diào)宜事負(fù)項(xiàng)橋段浴，杜無走論饅是姓保勵(lì)留禍意肌見分、方否房誠定饞意液見矮還崖是紀(jì)無秩法副表山示污意宴見郵的譜審麗計(jì)色報(bào)需告拖。爪應(yīng)贈(zèng)當(dāng)母清漢楚赤強(qiáng)倘調(diào)掌事鉛項(xiàng)闖段告本熱身屢并歸不伸影淡響稿審警計(jì)至意婚見掌的眨類侵型假，仿并洗且泥為蹈了顆防瀉止沒誤衡解彈強(qiáng)食調(diào)榴事銅項(xiàng)導(dǎo)段貌一增定羽要運(yùn)在櫻意狀見剃段橫之氣后緣瑞出貌現(xiàn)穩(wěn)。并閣且洞要楊將肥這蜘一悠事透由騰明搶確纖告芝知談使躁用碑者弱，煮也舌就摧是壯說“帶乞強(qiáng)兩調(diào)桌事判項(xiàng)扒的吐審酷計(jì)衡報(bào)怪告”可祖以拆是紗無媽保衫留熔意木見持，局也享可亞以膝是懇保轎留哄意郊見保、柱否陶定睛意腿見捧或刪拒飛絕六表臥示肥意坊見曾各將種夏類容型T所C猛L審違計(jì)棟報(bào)啊告培案譽(yù)例提麗醒若大頃家屠：樸審舉計(jì)端報(bào)言告磚的擴(kuò)意抓見尊，搏是巡壽針靜對(duì)叼報(bào)菊表星整樓體漠來葡說搏，革不潔同搖的貿(mào)報(bào)顧表松整昂體數(shù)可謝以慎是柔不遮同降的毯意蒸見戚類界型因。三文、傷期虛后津事從項(xiàng)貌與分審喊計(jì)蓄報(bào)羽告乖日注閘冊(cè)攝會(huì)戲計(jì)蒼師先在捉確念定鹿審肌計(jì)慶報(bào)陽告夾日度時(shí)艷，頓應(yīng)品當(dāng)?shù)涂寂輵]童：騾（1）泄應(yīng)頓當(dāng)知實(shí)炒施扔的李審搖計(jì)迫程薪序鄉(xiāng)豐已賞經(jīng)衛(wèi)完掘成福；頁（2）蠟應(yīng)苦當(dāng)敢提豆請(qǐng)獄被蠅審任計(jì)蝴單嬸位懼調(diào)毛整雖的琴事婚項(xiàng)獸已睬經(jīng)政提富出郊，余被膜審宿計(jì)廉單迫位底已迫經(jīng)聲做伏出月調(diào)教整昌或獨(dú)拒造絕墓做腰出拼調(diào)揉整磁；尸（3）憶管售理廣層夜已史經(jīng)蜂正舍式離簽駝署鄰財(cái)板務(wù)瓦報(bào)畝表梁。后審適計(jì)舅報(bào)卸告振日卷非澆?？又鼗橐c，耕因速為注剪冊(cè)糞會(huì)復(fù)計(jì)戰(zhàn)師碰對(duì)千于桂不零同慈時(shí)即期槐的煎資女產(chǎn)形負(fù)州債烏表倍日殃后說事扒項(xiàng)借承政擔(dān)散著積不型同鋼的禍責(zé)通任，辟而審宰計(jì)紐奉報(bào)禮告貞日盲是起劃重分奇時(shí)狹段完的侵關(guān)呼鍵思時(shí)叼點(diǎn)。產(chǎn)在勺實(shí)繼務(wù)中中胸，潔注鋤冊(cè)凍會(huì)工計(jì)紫師綠在舍正屑式滾簽企署志審礎(chǔ)計(jì)損報(bào)祖告坐前皺，蹈通屆常重把介審黃計(jì)崖報(bào)裙告痛草猛稿線和婚已搭審仿計(jì)尾財(cái)卡務(wù)千報(bào)手告煩草錘稿阿一顛同富提革交訂管掉理散層椒，絨如拾果無管膽理鞠層覽批泰準(zhǔn)訪并哥簽污署糠已漂審傍財(cái)僵務(wù)揮報(bào)免表敗，上注秧冊(cè)獄會(huì)啊計(jì)令師赤即嬌可蜘簽容署僵審家計(jì)吃報(bào)醒告城，巖所誓以穩(wěn)通汽常脹情累況顆下握，靈審慮計(jì)必報(bào)鉤告循日倉期唱與擊管臥理迷層捎簽叨署丹財(cái)可務(wù)坐報(bào)妄表殃日勞期背為框同抱一逃天灘，乏當(dāng)秘然漁也胸有太可騰能繡晚雙于絡(luò)簽趙署杜日規(guī)?？偣种?，駐注覆冊(cè)脾會(huì)教計(jì)袖師旗審應(yīng)計(jì)抖，賽除譽(yù)了燃對(duì)涂于誕所翼審倘會(huì)濕計(jì)炊年扁度愿內(nèi)蒜發(fā)鉛生觸的隆交翼易比和辜事秀項(xiàng)便實(shí)需施鄰審世計(jì)握外息，蹈還倒必俯須啞考華慮榨所