第3章我國(guó)審計(jì)的組織形式3.1政府審計(jì)機(jī)關(guān)3.1.1政府審計(jì)機(jī)關(guān)及其人員《憲法》規(guī)定設(shè)立審計(jì)機(jī)關(guān)，實(shí)行審計(jì)監(jiān)督。國(guó)務(wù)院設(shè)審計(jì)署，主管全國(guó)審計(jì)工作；縣級(jí)以上人民政府方設(shè)審計(jì)（廳）局，專(zhuān)管本地區(qū)審計(jì)工作。⑴政府審計(jì)機(jī)關(guān)是代表政府依法行使審計(jì)監(jiān)督權(quán)的行政機(jī)關(guān),它具有憲法賦予的獨(dú)立性和權(quán)威性。⑵政府審計(jì)機(jī)關(guān)實(shí)行統(tǒng)一領(lǐng)導(dǎo)、分級(jí)負(fù)責(zé)的原則。⑶審計(jì)署可以在重點(diǎn)地區(qū)和部門(mén)設(shè)立派出機(jī)構(gòu)，進(jìn)行審計(jì)監(jiān)督。

⑷審計(jì)署對(duì)地方各級(jí)審計(jì)機(jī)關(guān)實(shí)行業(yè)務(wù)上的領(lǐng)導(dǎo)。⑸政府審計(jì)人員包括各級(jí)審計(jì)機(jī)關(guān)的領(lǐng)導(dǎo)人員和專(zhuān)業(yè)人員。3.1.2我國(guó)政府審計(jì)機(jī)關(guān)的主要職責(zé)1994年通過(guò)的《中華人民共和國(guó)審計(jì)法》（2006年修正）規(guī)定了其職責(zé)和權(quán)限。其中主要職責(zé)為：P57-58共15條⑴對(duì)國(guó)家財(cái)政收支的審計(jì)監(jiān)督（第1-2條）⑵對(duì)財(cái)務(wù)收支的審計(jì)監(jiān)督（第3-9條）⑶對(duì)其他事項(xiàng)的的審計(jì)監(jiān)督（第10-15條）3.1.3我國(guó)政府審計(jì)機(jī)關(guān)的權(quán)限P58-60⑴要求權(quán)：⑵檢查權(quán)：⑶調(diào)查權(quán)：⑷制止權(quán)：⑸處罰權(quán)：3.1.4政府審計(jì)機(jī)關(guān)審計(jì)監(jiān)督活動(dòng)的原則⑴合法性原則國(guó)家審計(jì)機(jī)關(guān)審計(jì)工作從開(kāi)始到送交審計(jì)報(bào)告，整個(gè)過(guò)程依法進(jìn)行，依法工作，依法取證，依法作出決定。⑵獨(dú)非立騾性凱原悶則機(jī)轟構(gòu)次獨(dú)脾立青、都經(jīng)余濟(jì)圖獨(dú)次立劃、泡精腹神旺獨(dú)年立皆?！秾徔加?jì)襖法》施“第五粉條含審勵(lì)計(jì)沙機(jī)餓關(guān)櫻依裕照秘法蜘律合規(guī)喇定獨(dú)榴立朗行宮使墨審堅(jiān)計(jì)欺監(jiān)溝督權(quán)，祝不習(xí)受昨其姿他認(rèn)行暫政億機(jī)并關(guān)廁、劫社鍛會(huì)鞋團(tuán)貧體違和壘個(gè)丸人示的菜干涉…匹…，坊第白十若一窮條容審粱計(jì)跨機(jī)冤關(guān)錦履叫行榴職允責(zé)傾所菊必蔑需掌的經(jīng)費(fèi)，陵應(yīng)加當(dāng)尚列扶入汪財(cái)胞政緊預(yù)賄算勝，眉由頃本舞級(jí)險(xiǎn)人消民欲政營(yíng)府陳予磨以識(shí)保證…箏…。習(xí)”⑶強(qiáng)類(lèi)制卡性控原右則國(guó)激家護(hù)審摔計(jì)傅機(jī)渴關(guān)晶的旁審逆計(jì)值活驕動(dòng)皆是強(qiáng)富制點(diǎn)性經(jīng)櫻濟(jì)隔監(jiān)屋督換活長(zhǎng)動(dòng)板，決蔽定強(qiáng)捐制喝執(zhí)以行，腔資桌料蛾強(qiáng)馬制鏈提涂供射，縫工稿作警強(qiáng)劇制聾配桿合泳。3巖.愧1受.命5政善府列審慘計(jì)勺是姨高屯層絡(luò)次怕的崖經(jīng)斷濟(jì)前監(jiān)跨督棒的潔原宋因與克財(cái)冊(cè)政啊、克稅血?jiǎng)?wù)傾、神金煙融冬、攜工很商對(duì)行蠅政虹管據(jù)理莫等徐經(jīng)掏濟(jì)注監(jiān)督桑相梨比,與稅民洽間堡審頭計(jì)擋、杠內(nèi)衰部境審象計(jì)背相寒比,政盲府喂審罪計(jì)衫是傍高層猾次懶的魂經(jīng)傷濟(jì)缺監(jiān)添督起，杯這章是格因束為:⑴政蜻府余審塌計(jì)蠻的點(diǎn)對(duì)嚇象曾決核定筍了量它點(diǎn)是個(gè)高腥層刺次教的預(yù)經(jīng)灰濟(jì)法監(jiān)街督腳；⑵政悅府鴉審示計(jì)處的撈地類(lèi)位甘和榆性彎質(zhì)截也修決酷定女了我它躍是闊高與層擾次傾的典經(jīng)憂濟(jì)凳監(jiān)扇督蝴；⑶政敞府速審島計(jì)哪實(shí)件施革了噸對(duì)鴨國(guó)鐮民珍經(jīng)費(fèi)濟(jì)禾的告全犯面處經(jīng)隸濟(jì)犯監(jiān)綠督肝。3諷.碼1傍.紅6最豆高截審鑄計(jì)疊機(jī)拿關(guān)亂國(guó)渴際檢組姥織⑴勤是月聯(lián)娛合治國(guó)憶經(jīng)綢濟(jì)趣和竊社鵲會(huì)稼理扣事窮會(huì)丸下薄屬柏的晌、其一膜個(gè)答由病聯(lián)朝合國(guó)煤成哄員養(yǎng)國(guó)還的妖最途高狹審炎計(jì)愉機(jī)屋關(guān)泥組劃成遷的非斃政德府斯間植的麗永既久悟性國(guó)指際悼審栗計(jì)種組趴織，齊設(shè)誼有欄代受表詠大形會(huì)分、戒理泉事濕會(huì)錯(cuò)、解秘未書(shū)肆處冤等機(jī)核構(gòu)刻，冠總仗部悄在轎奧役地稻利國(guó)首上都宿維列也班納虧。⑵1刻9栗6坊8年恥在粒東散京席成僅立慌，笑其宗怕旨是數(shù)互仙相庭介尾紹更情戀?zèng)r輕，農(nóng)交流手經(jīng)獎(jiǎng)驗(yàn)社，梨推喚動(dòng)超和絞促撤進(jìn)販各寨國(guó)首最晌高碰審認(rèn)計(jì)捐組瞞織戶更倆好旗地劫完順成該筋國(guó)肌審剩計(jì)迎工布作癥，填但宗各橫國(guó)功政舉府練對(duì)寬國(guó)易際扁審寺計(jì)畫(huà)組勤織標(biāo)不椅承耽擔(dān)任易何后義練務(wù)賣(mài)。⑶1猛9某8叼3年我百國(guó)旱審跨計(jì)挑署缺成獨(dú)立團(tuán)后債正箏式步加咸入湊該達(dá)組妹織返。3韻.串2內(nèi)山部椅審逢計(jì)掛機(jī)俯構(gòu)3貓.希2桶.享1內(nèi)懸部查審踢計(jì)幣機(jī)績(jī)構(gòu)大及天其穿特炸征⑴內(nèi)焰部攔審創(chuàng)計(jì)—世—是愉指爪由閣部腳門(mén)詳或喊單喊位祝內(nèi)庫(kù)部相禿對(duì)爬獨(dú)否立的審例計(jì)衣機(jī)榮構(gòu)戒和燦審罷計(jì)綱人舞員槐對(duì)聞本銅部管門(mén)嚼或播本士單券位虛的嫁財(cái)鄰政叔財(cái)并務(wù)收俗支革、套經(jīng)翁營(yíng)盆管威理敢活假動(dòng)罩及耐其塊經(jīng)蓮濟(jì)情效打益出進(jìn)岔行哭審忽核剝和攔評(píng)救價(jià),查敲明凈其宋真亂實(shí)再性章、塘正薦確遍性蝦、緞合渣法紙性致、屑合歡規(guī)專(zhuān)性詠和買(mǎi)有潮效替性,提割出睛意沾見(jiàn)謝和酸建朵議普的區(qū)一約種挎專(zhuān)秋門(mén)稀活伏動(dòng)開(kāi)。P您6贏2其目距的是蒸通遵過(guò)理審箏計(jì)便加稅強(qiáng)葛風(fēng)底險(xiǎn)糞管凈理襲、掛健轟全掛內(nèi)切部識(shí)控惕制斗系統(tǒng)困、惡查期錯(cuò)預(yù)揭巧弊就、插改蜜善饑經(jīng)為營(yíng)做管志理臘和璃提平高榜經(jīng)樂(lè)濟(jì)拍效攻益宗。我勤國(guó)貢內(nèi)縣部既審青計(jì)任機(jī)纏構(gòu)例主奸要袍包弦括部松門(mén)樸內(nèi)封部拒審稍計(jì)尖機(jī)誕構(gòu)和單位靠?jī)?nèi)都部噸審績(jī)計(jì)柄機(jī)秤構(gòu)。內(nèi)愁部爸審槳計(jì)筍機(jī)哥構(gòu)不份應(yīng)簽設(shè)贊在禿財(cái)鈔會(huì)膊部楊門(mén)錯(cuò)之診內(nèi),受拌財(cái)踐會(huì)塞負(fù)某責(zé)人皇的或領(lǐng)姿導(dǎo)靜。⑵我戲國(guó)賊內(nèi)殼部勇審修計(jì)農(nóng)的杠特插征我馳國(guó)途內(nèi)守部籍審旋計(jì)明的噸有憤些沖特掀征稀與暫西吉方爬內(nèi)煉部駐審嫩計(jì)竄相若似捧，通有些們是兩社啊會(huì)建主撒義燥市春場(chǎng)止經(jīng)盟濟(jì)飾條毀件光下讓特飲有黑的脹，亦主項(xiàng)要叨有醋：①衫服消務(wù)給上充的內(nèi)水向性為津加緊強(qiáng)畢內(nèi)輪部晝經(jīng)敗濟(jì)住管黎理針和糊控駛制膏服將務(wù)陣。②獲審及查蜓范纖圍應(yīng)的廣搭泛性既究可住進(jìn)紛行炊內(nèi)亭部繞財(cái)浴務(wù)腐審江計(jì)姥和碧經(jīng)培濟(jì)飲效聞益愉審晴計(jì)菌，界又上可繼事垮前審瘡計(jì)休，汽既觀有挨制救約姓作甚用環(huán)，友又哈有矮促恭進(jìn)臉作使用奏。古內(nèi)鏈部泳審餃計(jì)繳報(bào)告團(tuán)不恒具搞有寒法泊律很效百力每。③作賊用超的穩(wěn)求定性制來(lái)約代性穿和偵促歲進(jìn)垂性浮作他用獵同啟時(shí)癥存職在博。④璃微詞觀扣監(jiān)乖督堵與曉宏罷觀齒監(jiān)叮督儲(chǔ)的禁統(tǒng)兵一演性海。既代掉表將部態(tài)門(mén)浩、金單款位灣管勢(shì)理炭層對(duì)男本柴部雹門(mén)型單拒位院進(jìn)余行舞微帆觀尋監(jiān)督舉，絲式又從鳥(niǎo)國(guó)引家獅利茂益出適發(fā),審展查玻本樣單住位棋的窩遵延紀(jì)區(qū)守販法嚼情況,具杯有逢宏眾觀語(yǔ)監(jiān)跡督逃性多質(zhì)端，復(fù)是邊我漿國(guó)到內(nèi)蝴部黑審督計(jì)劣特銷(xiāo)有娃的淺重要室特掛征復(fù)。3聞.美2爽.膨2內(nèi)姨部捉審室計(jì)絞機(jī)賞構(gòu)克的個(gè)職憲責(zé)過(guò)與繼權(quán)飼限為監(jiān)了成便旨于源我球國(guó)怠內(nèi)熄部聞審卡計(jì)屆機(jī)攜構(gòu)灰行置使雅審燈計(jì)店監(jiān)謙督驅(qū)權(quán),在身法規(guī)別中效對(duì)墓其肥職姑責(zé)大權(quán)稻限留作甚了編明找確急規(guī)痰定情。⑴內(nèi)洪部揉審寄計(jì)耗機(jī)勸構(gòu)岸的職暈責(zé)內(nèi)齡部竄審冤計(jì)批機(jī)管構(gòu)縱按秘照本困單研位衡董追事厭會(huì)級(jí)下填設(shè)殲的派審饑計(jì)拾委鹽員拐會(huì)或有者賠主餓要以負(fù)反責(zé)醬人的原要擱求,對(duì)昌本閥單脆位紐奉及堪所掠屬波單麥位喊的蛾規(guī)定洪事受項(xiàng)燭進(jìn)弟行零審羊計(jì)除監(jiān)紙督奴，符具壘體蠶包卡括孟：P較6醫(yī)3阻-緒6需4①財(cái)好政勤收眉支股、爆財(cái)少務(wù)怖收衣支考及初其揮有嘗關(guān)難經(jīng)檢濟(jì)咽活字動(dòng)鴨；②預(yù)盜算世內(nèi)閥外郵資門(mén)金突的火管候理革和禾使果用助情曠況謀；③單櫻位餡領(lǐng)領(lǐng)導(dǎo)芒人阻的任塵期卷經(jīng)仍濟(jì)患責(zé)恭任；④固泰定致資帳產(chǎn)哲投梢資寬項(xiàng)泥目研；⑤內(nèi)借部胖控哲制城系前統(tǒng)邀的煙健徑全己性艙和刃有面效娛性北以面及匆風(fēng)性險(xiǎn)終管抹理難；⑥經(jīng)愈濟(jì)極管黨理結(jié)和唇效幟益菠情騎況墨；⑦其吃他嗚審換計(jì)袋事翻項(xiàng)鑰。⑵內(nèi)禮部我審燦計(jì)河機(jī)殺構(gòu)堂的缺職振權(quán)單態(tài)位裁董些事味會(huì)兄下需設(shè)兄的探審翁計(jì)攪委苦員術(shù)會(huì)價(jià)或吐主拘要幫負(fù)速責(zé)頂人調(diào)應(yīng)乎制危定規(guī)盞定,確逝保知內(nèi)否部捎審羞計(jì)天機(jī)地構(gòu)染具孕有爸必竄需侵的渾權(quán)還限毀：P宜6憂4①要林求品權(quán)縫：②檢狠查授權(quán)夠：③建捎議祥權(quán)陸：④臨逃時(shí)惕制叉止圓權(quán)遍：?jiǎn)魏Y位壞董殃事油會(huì)篇下緊設(shè)片的郊審德計(jì)雷委另員獸會(huì)紹或悼主摔要悠負(fù)碌責(zé)密人覆可紀(jì)在方其管妖理核權(quán)皂限惑范樸圍橋內(nèi)鉛，授載予內(nèi)顫部旋審副計(jì)盟機(jī)夢(mèng)構(gòu)必翠要猾的北處望理迎、處類(lèi)罰沉權(quán)揪限。3機(jī).洞2萬(wàn).藝3國(guó)觸際靠?jī)?nèi)京部項(xiàng)審娘計(jì)湯機(jī)食構(gòu)⑴戰(zhàn)西勺方陷國(guó)技家駕內(nèi)膀部戶審室計(jì)文機(jī)巨構(gòu)莊的呈隸攜屬貞關(guān)糾系設(shè)類(lèi)碼型①受搖本流單惰位辯主副計(jì)景長(zhǎng)甩領(lǐng)延導(dǎo)難。主派計(jì)蠅長(zhǎng)相樣當(dāng)板于連我激國(guó)是企顆業(yè)襲總收會(huì)啦計(jì)巧師②受寒本見(jiàn)單棗位夏總益裁寫(xiě)或踏總肯經(jīng)扁理獸領(lǐng)羞導(dǎo)閣。③受播本響單局位速董戲事佩會(huì)小下慚屬害的窯審至計(jì)大委足員磁會(huì)彈領(lǐng)復(fù)導(dǎo)仗。④受規(guī)本南單酸位撕董啞事跨會(huì)幼下丘設(shè)澆的贈(zèng)審狀計(jì)看委汽員學(xué)會(huì)藥和悠主死計(jì)應(yīng)長(zhǎng)插雙拍重武領(lǐng)柔導(dǎo)檢。實(shí)碑踐蓮證炎明搜：彈領(lǐng)彈導(dǎo)靜層抄次撕越寶高鼓，抖越柱能置保歸持寄其色獨(dú)遍立摟性優(yōu)（遍相對(duì)蕩）鑼?zhuān)s慧越喜能揉有曬效盼地品行遍使碧審雞計(jì)稀監(jiān)別督享權(quán)鵲。⑵國(guó)塔際條內(nèi)肢部累審犬計(jì)首機(jī)統(tǒng)構(gòu)①1膜9恭4藏1年,美禁國(guó)招內(nèi)能部尤審召計(jì)渠師耕協(xié)照會(huì)在借紐腳約竭正故式活成預(yù)立,標(biāo)志趣著越傳盯統(tǒng)言內(nèi)秤部計(jì)審所計(jì)男工黨作蓋開(kāi)撿始蓮向古現(xiàn)駐代吹內(nèi)父部吉審孩計(jì)晨發(fā)溜展崇，這冊(cè)一姓年奪為義內(nèi)獻(xiàn)部多審必計(jì)體奠寇基洲年勢(shì)，柴到2恨0世妙紀(jì)5拉0年澇代逐西步爪發(fā)展很成居為壘國(guó)黨際脊性纏組答織。②灰國(guó)否際叼內(nèi)投部帶審恥計(jì)謙師勺協(xié)掛會(huì)漂（I珠n著s姨t學(xué)i吧t場(chǎng)u茂t錘e粥o耐f鄭I猴n監(jiān)t筍e患r捉n償a擠lA輪u趟d劇i副t葵o珍r易s有,斗I盾I演A）餡的循機(jī)棄構(gòu)共主但要蒜有江理紙事捕會(huì)競(jìng)、典執(zhí)侄行霧委弊員歡會(huì)幕、國(guó)爬際排委升員漫部典和嘩總毫部,總工部疑在辯美掏國(guó)飼佛脾羅至里詞達(dá)腹州禾。③萬(wàn)中葵國(guó)帳內(nèi)豬部土審溝計(jì)逗學(xué)被會(huì)1芳9來(lái)8敵7年以盞國(guó)遙家蛙分井會(huì)咸形核式辱加括入該字組映織蕩。3井.勿2書(shū).門(mén)4國(guó)囑際值內(nèi)姑部芝審怕計(jì)現(xiàn)發(fā)羅展乘趨俘勢(shì)按明照I是I俊A球1施9沃9歡9年慰修驗(yàn)訂帖的《內(nèi)唉部聯(lián)審照計(jì)族實(shí)饞務(wù)拜標(biāo)撓準(zhǔn)》：“系內(nèi)蔑部藝審鋤計(jì)塘是兇一響種步旨鎮(zhèn)在增晶加賽組濟(jì)織萍價(jià)景值和天改出善告組午織篩營(yíng)運(yùn)芳的酬獨(dú)勢(shì)立尚、堆客匪觀牧的鎖確賭認(rèn)霞和樣咨業(yè)詢腔活蘿動(dòng)濁。寇它吉通倦過(guò)務(wù)系籌統(tǒng)塞化燃、規(guī)掘范榜化足的蹈方葵法好來(lái)禽評(píng)秩價(jià)污和去改問(wèn)善風(fēng)漁險(xiǎn)穩(wěn)管陸理袋、小內(nèi)脂部堂控兵制湯及治到理毅程估序的目效控果錦，非以慶幫治助堤實(shí)歇現(xiàn)洋組懇織疫的邪目喂標(biāo)妨。攪”由艙此會(huì)可柳見(jiàn)塘，喊國(guó)闊際善內(nèi)枯部稿審乞計(jì)歸呈江現(xiàn)達(dá)三肅大茫發(fā)丟展鴿趨桿勢(shì)魄：⑴開(kāi)箏拓風(fēng)挽險(xiǎn)押管速理孕審率計(jì)新釘領(lǐng)蘇域載；⑵深礦入暗介位入內(nèi)歸部蝕控羞制讀評(píng)痛價(jià)；⑶推股動(dòng)梨更啄有演效粥的公涌司拒治辯理。3葡.雀3民痛間餐審祖計(jì)易組篇織3括.辭3掏.案1民邊間恐審酬計(jì)找組拿織冶及知人攏員我陜國(guó)渡于1瓜9瞞8忘0年蹤蝶恢竊復(fù)姜和嗚重墓建菌注取冊(cè)尾會(huì)畢計(jì)乒師另制淚度悟。⑴會(huì)紐奉計(jì)醬師茶事憶務(wù)粱所會(huì)超計(jì)啦師液事毅務(wù)放所—酬—是蠻指吃經(jīng)專(zhuān)國(guó)蜜家裂批你準(zhǔn)裹、滿注鼻冊(cè)潑登幟記,依法棟獨(dú)貼立顫承灣辦審灑計(jì)媽業(yè)侄務(wù)雀和槍會(huì)貼計(jì)驢咨傅詢兔業(yè)錄務(wù)的預(yù)單繪位慶。會(huì)拖計(jì)臣師激事享務(wù)完所過(guò)由功注正冊(cè)詞會(huì)樣計(jì)喘師局組完成,實(shí)磨行自匙收愚自傭支毀，獨(dú)笨立抱核覽算喬，雙依蓮法興納烤稅撒，具讀有法銷(xiāo)人耗資繩格。⑵注違冊(cè)旁會(huì)獸計(jì)威師取柴得肌我虧國(guó)儀注督冊(cè)杏會(huì)鐵計(jì)花師宅資朋格年主織要橡通現(xiàn)過(guò)考悠試和州實(shí)灑際工葵作經(jīng)邊驗(yàn)坊年采限蕉考碼核兩倍方莫面請(qǐng)確艱定塌。注聚冊(cè)拉會(huì)共計(jì)奧師椒資矮格辜考位試毒第停一助階谷段專(zhuān)魂業(yè)泡考扛試盼六狡科：《會(huì)毅計(jì)》、《審盛計(jì)》、《財(cái)飲務(wù)憤成博本險(xiǎn)管教理》、《經(jīng)少濟(jì)法》、《稅債法》和《公凍司顛戰(zhàn)稿略萄與評(píng)風(fēng)甚險(xiǎn)殘管懶理》；戲第蹄二階蝕段蝦為綜熊合呀考示試。奔專(zhuān)蹄業(yè)糾和隔綜縮慧合員考牲試御每馳年探一像次輝。注泄冊(cè)越會(huì)運(yùn)計(jì)集師妨考狹試脅合戶格茫者賺只宿取同得澇成坐為姑注殼冊(cè)廚會(huì)熊計(jì)揚(yáng)師的巖資吳格,只霉有黃加雁入象會(huì)洪計(jì)紡師嫂事室務(wù)霧所搶并從標(biāo)事儲(chǔ)審她計(jì)換業(yè)挎務(wù)擋工作肅兩盡年以察上,才烤準(zhǔn)盡予樣注奶冊(cè)終成饒為執(zhí)沿業(yè)眨注慕冊(cè)膀會(huì)前計(jì)轎師。⑶中碗國(guó)聚注亮冊(cè)斤會(huì)賴計(jì)廣師素協(xié)扎會(huì)1掠9序8基8年陽(yáng)成證立鈴，驗(yàn)在呢財(cái)籌政產(chǎn)部癥領(lǐng)快導(dǎo)榴下,經(jīng)折政快府杠批炸準(zhǔn)鍬成純立鬼的注遇冊(cè)廚會(huì)維計(jì)早師黑的哲職看業(yè)萄組限織,一傅方誕面腿它港對(duì)旬會(huì)義計(jì)眉師挑事榮務(wù)因所和鋸注夸冊(cè)紹會(huì)叮計(jì)誓師額進(jìn)崗行自錦我批教完育蝦和快自嘉我宇管恭理；爭(zhēng)另顏一拐方粘面古，它轎又浸是蟲(chóng)聯(lián)眾系彩注飾冊(cè)購(gòu)會(huì)途計(jì)專(zhuān)師至和假政菊府夢(mèng)機(jī)粉關(guān)欠的俯橋財(cái)梁患和縱紐累帶噸。對(duì)圾外述發(fā)窩展與慣外栗國(guó)醫(yī)和兄國(guó)棕際雞會(huì)飄計(jì)猾職粉業(yè)尺組煎織叛之漠間灘的陷相死互交往,對(duì)班內(nèi)藥擬葵訂會(huì)納計(jì)規(guī)師膛事揭務(wù)乘所回管翻理富制栗度棉和談注怠冊(cè)拜會(huì)圾計(jì)既師專(zhuān)掛業(yè)姥標(biāo)猜準(zhǔn)沖、組斗織艇注冒冊(cè)咽會(huì)哄計(jì)番師業(yè)郊務(wù)軌培盆訓(xùn)珠和刪考拒試等惱工箏作芝。3貌.蜓3傅.磨2注然冊(cè)翅會(huì)撿計(jì)謝師漏的藍(lán)業(yè)備務(wù)噸范塞圍⑴鑒輩證裕業(yè)口務(wù)鑒睬證割業(yè)番務(wù)—同—是蟲(chóng)指短注傳冊(cè)芝會(huì)鏈計(jì)故師幻玉對(duì)考某棋一糧主主體上負(fù)艙責(zé)忽編仍制的書(shū)僵面盈認(rèn)便定糕資宣料攪的萬(wàn)可作靠穴性進(jìn)含行抱查醉證葡。仍查撞證宣后難簽歌發(fā)它一份嘩書(shū)荒面登報(bào)纖告挽以汗反予映晃鑒剝證勞結(jié)悟果索，顫鑒箭證紋業(yè)耗務(wù)進(jìn)分悟四魚(yú)種:①審匯計(jì)丟業(yè)嚴(yán)務(wù)針滿對(duì)歷毫史規(guī)財(cái)豎務(wù)題報(bào)派表卡是濱否暴按股會(huì)鋪計(jì)纏準(zhǔn)攝則族公兔允氏表院達(dá)發(fā)嗎表俱審計(jì)應(yīng)意村見(jiàn)世，貫具柔有巴法怠定灣證塑明杜效止力侄，魂為慚認(rèn)燙定拘的乎可荷靠衡性史提范供“餅積提極博保澆證勢(shì)”從。②審遇閱雙業(yè)拆務(wù)對(duì)患會(huì)午計(jì)睬主皺體丑的漫認(rèn)駱定是吊否處符樣合債既吵定猾標(biāo)增準(zhǔn)莖或許慣停例進(jìn)組行難查證爸，稀比場(chǎng)審建計(jì)拿范鋤圍記小鉗。③復(fù)豈核葛業(yè)黎務(wù)復(fù)辣核堅(jiān)財(cái)幟務(wù)晌報(bào)貫表黃、減比唯較鈔分服析鬼財(cái)賠務(wù)責(zé)信襯息踢等碎，巷為袍認(rèn)君定柔的絹可靠挺性宏提繪供需“儉消洪極寶保包證火”練。④保命證及業(yè)易務(wù)為關(guān)企籮業(yè)隙或飛個(gè)奇體島決孝策消者區(qū)提逼供遭的能寫(xiě)改君進(jìn)肚信篇息有質(zhì)構(gòu)量駛或緞內(nèi)勉容的歷那貢種鈔獨(dú)講立晌專(zhuān)不業(yè)晚業(yè)跌務(wù)抱的線總峽稱召。昌如隨電脾子廚商件務(wù)存保琴證順、朝經(jīng)營(yíng)伍主坊體陶績(jī)易效賓評(píng)倡估起、閉綜添合俱風(fēng)蜘險(xiǎn)員估峰量植等洪。⑵管售理煌咨花詢?nèi)詷I(yè)角務(wù)①管失理扯咨置詢準(zhǔn)業(yè)桶務(wù)—皮—是嫩指碑注稻冊(cè)擠會(huì)程計(jì)貪師思為市客必戶提吐供徒管理蕩建紗議肝與義技能術(shù)針協(xié)騎助,以慰幫傅助循客秧戶島改男善傲其撥能尖力和雕合幫理蜓利爪用勤資細(xì)源,并符實(shí)交現(xiàn)另其答預(yù)避定拔的舊目訊標(biāo)無(wú)。②注識(shí)冊(cè)才會(huì)袋計(jì)徒師蹤蝶以爪一揮個(gè)焰外珠部怎專(zhuān)璃家隨或柄顧雄問(wèn)紀(jì)角酬色束執(zhí)揚(yáng)行瘋管蜓理咨劇詢絡(luò)業(yè)良務(wù)脂時(shí),不門(mén)能替灶企詢業(yè)扛管盆理根層丹作線任調(diào)何管明理演決矛策。③因2什1世賠紀(jì)祥初剪會(huì)什計(jì)萄丑贈(zèng)聞舒不蠅斷寫(xiě)爆靈發(fā),美檢國(guó)訂規(guī)京定銷(xiāo)從飼事晚上市矛公貝司財(cái)聞務(wù)華報(bào)鬧表開(kāi)審逼計(jì)鐵業(yè)欺務(wù)的迎會(huì)扒計(jì)諒師暑事這務(wù)職所不斃能冠同汽時(shí)為盜該伸上碧市摸公肺司旨提躁供咨衡詢代服邊務(wù)。⑶稅昨務(wù)批服鹽務(wù)賽業(yè)這務(wù)很珍多依國(guó)淚家吼規(guī)巴定盼注巡壽冊(cè)邊會(huì)別計(jì)澡師快不況用鑼考炒試自烈動(dòng)秘取獅得頁(yè)稅你務(wù)系服務(wù)蜜資窗格幅。⑷會(huì)土計(jì)買(mǎi)服辦務(wù)廉業(yè)擁務(wù)是壘各糟國(guó)中跑小會(huì)拿計(jì)構(gòu)師匹事腹務(wù)滋所籍的航主裁要診業(yè)嬸務(wù)頌，根包甜括代邪理妖記賬販、余編然制導(dǎo)財(cái)適務(wù)薯報(bào)籍表累、倘工椒資叨單網(wǎng)處互理等菠。井近談年尋來(lái),法譜務(wù)會(huì)停計(jì)靠服訊務(wù)工成勒為技會(huì)蔥計(jì)號(hào)師水事備務(wù)有所巖的布重蟻要撲業(yè)始務(wù)運(yùn)。⑸其路他細(xì)服凝務(wù)拒業(yè)餃務(wù)①商階定悄程交序今服那務(wù)注吧冊(cè)桂會(huì)訴計(jì)軌師北僅荷報(bào)寬告懂執(zhí)野行誤的析商宗定緒程顫序旗及古其靜結(jié)甚果,并際不提啊出像鑒嚼證烘結(jié)庫(kù)論防。②其灑他落服玻務(wù)傷業(yè)落務(wù)主呆要紐奉包因括平個(gè)陶人銹理索財(cái)列服膀務(wù)戚、否訴芹訟儲(chǔ)支略持專(zhuān)服桶務(wù)(專(zhuān)劍家研證語(yǔ)人)等誘，剝?yōu)轶w此緣瑞有福些年國(guó)梅家纖新騾設(shè)再了福相擺關(guān)庫(kù)的稀資挪格蜜證學(xué)書(shū)埋。3賣(mài).故3脈.耕3會(huì)搞計(jì)詳師妨事壯務(wù)歪所四的孫組橡織基形匯式⑴獨(dú)儲(chǔ)資魚(yú)會(huì)薦計(jì)毒師港事忙務(wù)冒所由曲具帽有輛注洞冊(cè)額會(huì)粉計(jì)招師渠執(zhí)甚業(yè)浪資結(jié)格郊的個(gè)盤(pán)人儀獨(dú)社立團(tuán)開(kāi)貞業(yè),承古擔(dān)無(wú)支限廣責(zé)果任斯。①優(yōu)困點(diǎn)對(duì)沈執(zhí)雕業(yè)兵人換員轟的夸需昌求國(guó)不游多,容遠(yuǎn)易葬設(shè)桃立,執(zhí)隊(duì)業(yè)般靈待活,能翁在代朱理院記繼賬司、斤代舌理援納謠稅店等貝方龍面滿藏足頃小姨企快業(yè)對(duì)蜻注胖冊(cè)伙會(huì)攪計(jì)師慶服廳務(wù)春的稍需逼求,雖癥承趣擔(dān)脂無(wú)召限農(nóng)責(zé)爬任,但蹄實(shí)控際穿發(fā)靠生黑風(fēng)冤險(xiǎn)疏的程阻度比較就低律。②缺詢點(diǎn)無(wú)脹力著承豈擔(dān)領(lǐng)大獵中螞型企茶業(yè)習(xí)的廉業(yè)何務(wù),缺擺乏公發(fā)鞠展艷后貍勁吩。⑵普婚通遙合寸伙棕制尼會(huì)誼計(jì)畏師富事鮮務(wù)倘所由騾兩周位推或蜜兩戴位棋以青上鈴注榨冊(cè)溝會(huì)樂(lè)計(jì)駱師謙組此成稅的棒合矩伙佳組膨織露。絮合伙膽人稼以宗各疑自悠的住財(cái)?shù)V產(chǎn)透對(duì)塑會(huì)吊計(jì)玻師佩事易務(wù)攝所健的睬債炊務(wù)笑承挑擔(dān)無(wú)死限連熄帶責(zé)孟任賣(mài)。①優(yōu)集點(diǎn)在風(fēng)劉險(xiǎn)堤牽戶制拉和牌共世同腥利尿益驅(qū)頃動(dòng)扣下,促隸使惜會(huì)月計(jì)表師纖事恰務(wù)烈所強(qiáng)榨化普專(zhuān)遞業(yè)駐發(fā)座展,擴(kuò)也大膛規(guī)著模,提插高擔(dān)規(guī)潑避事風(fēng)臥險(xiǎn)削的茂能既力鐵。②缺劈燕點(diǎn)建返立前一族個(gè)葛大誤型準(zhǔn)會(huì)塵計(jì)端師賭事織務(wù)藥所偏過(guò)壩程牲漫屈長(zhǎng)口；任筍何仍一攏個(gè)士合伙掏人羊的嗓錯(cuò)鼠誤墳可維能給托整飯個(gè)麗會(huì)嗎計(jì)慢師脫事慘務(wù)昏所便帶選來(lái)往滅名頂榮之鼻災(zāi)殲。⑶有過(guò)限俗責(zé)船任刪公削司見(jiàn)制牢會(huì)廳計(jì)岸師洗事筑務(wù)非所由唯注符冊(cè)祥會(huì)塵計(jì)愁師認(rèn)賓購(gòu)會(huì)詢計(jì)笨師難事等務(wù)印所股運(yùn)份,并咐以燦其所耍認(rèn)購(gòu)四股抱份對(duì)透會(huì)紅計(jì)本師享事糞務(wù)許所醫(yī)承話擔(dān)律有壟限言責(zé)抽任罪，件會(huì)除計(jì)粉師庭事異務(wù)所園以執(zhí)其全埋部者資蝦產(chǎn)對(duì)號(hào)其薦債說(shuō)務(wù)侵承扯擔(dān)宋有仇限陵責(zé)襪任嶄。①優(yōu)罩點(diǎn)可暈以列通葛過(guò)后公適司形制些形蹤蝶式男迅億速情聚角集虜一久批肥注池冊(cè)垮會(huì)尤計(jì)遇師,建立規(guī)祖模受型督大姿所,承盛辦丹大比型豎業(yè)數(shù)務(wù)義。②缺輩點(diǎn)降唐低盛了來(lái)風(fēng)免險(xiǎn)陪責(zé)嗽任要對(duì)箱執(zhí)業(yè)業(yè)骨行勤為米的翻高蠅度椅制調(diào)約,弱銹化唐了注冊(cè)勁會(huì)船計(jì)拌師零的個(gè)哈人屬責(zé)翻任。⑷有爆限饑責(zé)律任爪合件伙幟制嗓會(huì)薯計(jì)那師呀事委務(wù)跪所會(huì)鬼計(jì)墓師殊事讓務(wù)勿所鐘以全悉部船資軌產(chǎn)對(duì)腸其仁債狹務(wù)波承捎擔(dān)有辯限責(zé)也任,各抖合擱伙繡人貸對(duì)個(gè)看人執(zhí)嫁業(yè)敢行專(zhuān)為格承闖擔(dān)無(wú)酒限責(zé)撈任跑。它僻的漆最礎(chǔ)大診特面點(diǎn)惕是令既現(xiàn)融縫入億了潛合精伙注制鵝和優(yōu)股培份稍有椒限逢公敞司速制會(huì)辮計(jì)勤師鵲事繁務(wù)抽所照的廉優(yōu)魄點(diǎn),又餡摒格棄塔了吩它論們壯的涉不屯足豆。唯這葬種組達(dá)織喜形倡式饒已蓮成擋為斯當(dāng)曲今紙注伙冊(cè)壟會(huì)叢計(jì)丘師曾職呀業(yè)補(bǔ)界等組滿織襲形棕式發(fā)展的權(quán)一啞大趨恢勢(shì)。⑸特堡殊肆普辛通匹合命伙幸會(huì)差計(jì)叮師兔事惠務(wù)亮所侵（禍我復(fù)國(guó)默）相軟當(dāng)逃于受西優(yōu)方桐國(guó)讓家波的鍬有如限自責(zé)對(duì)任凳合手伙漿制漢會(huì)大計(jì)衡師孤事捆務(wù)獄所汗。3潤(rùn).淹3擺.弱4國(guó)彩際膜四架大鬧會(huì)乞計(jì)扎師仗事淹務(wù)怕所在忍會(huì)誓計(jì)負(fù)師雁事魔務(wù)歐所五前狡冠拒以介“曲國(guó)職際輛”盜兩受字呆的鄙原鬼因陽(yáng)是:⑴為廊世趴界若大糞部測(cè)分佩大刮型跨吃國(guó)打公尼司提淚供弊以蹈審課計(jì)跟業(yè)乎務(wù)胡為露主躍的晚專(zhuān)螺業(yè)怕服罰務(wù);⑵所險(xiǎn)雇補(bǔ)用嘆的延注浙冊(cè)艙會(huì)療計(jì)搬師來(lái)引自頸世熔界降各個(gè)左國(guó)里家;⑶被蓮認(rèn)循為便是活除國(guó)牽際比財(cái)瓜團(tuán)頌以查外的四另吉一吵重她要嚴(yán)經(jīng)原濟(jì)丙力盒量撿。會(huì)計(jì)師事務(wù)所英文名稱擅長(zhǎng)業(yè)務(wù)德勤Deloitte&Touche國(guó)際商務(wù)

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畢馬威KPMG銀行業(yè)3階.素3企.萍5我累國(guó)命審眼計(jì)添組夜織忍間亮的歌聯(lián)境系佩與許區(qū)屑別★⑴聯(lián)闖系①滋政傭府罰審撫計(jì)翁、綢民護(hù)間況審補(bǔ)計(jì)悅和液內(nèi)瓶部裙審雅計(jì)涼三鐵者萄相虹互列聯(lián)大系參、漠各誦自慕獨(dú)買(mǎi)立悅，沫各厭司既其銀職越，不熟存太在勵(lì)主米從娛關(guān)調(diào)系。②就三菊者搬相丸互愉聯(lián)糾系照，堅(jiān)相搖互輛配搶合想，共榜同膜構(gòu)蔑成我華國(guó)扭的賄審釘計(jì)次工摧作能體渣系泛。⑵民哲間頸審飽計(jì)銅與綱政攝府散審靜計(jì)碗的劍區(qū)顫別項(xiàng)目民間審計(jì)政府審計(jì)審計(jì)方式受托審計(jì)強(qiáng)制審計(jì)審計(jì)對(duì)象營(yíng)利、非營(yíng)利單位各級(jí)政府、公共部門(mén)等審計(jì)性質(zhì)鑒證職能監(jiān)督職能審計(jì)手段有償審計(jì)無(wú)償審計(jì)獨(dú)立性雙向獨(dú)立單向獨(dú)立依據(jù)的審計(jì)準(zhǔn)則注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則國(guó)家審計(jì)準(zhǔn)則⑶民律間叔審傭計(jì)迷與洲內(nèi)損部獎(jiǎng)審邪計(jì)享的園區(qū)貼別項(xiàng)目民間審計(jì)內(nèi)部審計(jì)獨(dú)立性獨(dú)立性強(qiáng)相對(duì)獨(dú)立審計(jì)方式受托審計(jì)自行安排審計(jì)職責(zé)、作用對(duì)外鑒證內(nèi)部參考、評(píng)價(jià)3見(jiàn).展4注寬冊(cè)職會(huì)倚計(jì)辦師礎(chǔ)的廈職愈業(yè)沙道呼德決和瞎法屈律擇責(zé)著任3聽(tīng).北4根.麗1注慨冊(cè)撫會(huì)秩計(jì)掛師累的壓職責(zé)業(yè)善道責(zé)德注榴冊(cè)吐會(huì)牛計(jì)延師炕的瓣職畫(huà)業(yè)揪道染德—爹—是抗指對(duì)對(duì)脖注覽冊(cè)梳會(huì)補(bǔ)計(jì)陶師（C欺e消r凈t泳i蒙f巡壽i速e累d堂P驕u筐b順l笛i脖c位A蔽c妙c堵o員u銜n囑t艦a虹n完t，飽簡(jiǎn)坊稱C兼P譯A）化的起職業(yè)慣品堤德筋、波執(zhí)勿業(yè)今紀(jì)鈔律鐵、若業(yè)宣務(wù)碰能確力麥、慕工執(zhí)作唐規(guī)倒則刺及杰所以負(fù)悶的責(zé)浮任肅等滑思北想烤方截式哥和完行巾為震方零式散所豬作糠的汪基菌本喘規(guī)迫定察和擇要償求冒。P奸7牛4⑴注務(wù)冊(cè)戀會(huì)迎計(jì)僑師困職辱業(yè)律道乘德虜?shù)乃{(lán)基鼻本榮要施求①誠(chéng)烤信指誠(chéng)展實(shí)丑、裁守戴信。滋要哀求顧注漠冊(cè)杰會(huì)巡壽計(jì)抖師戚在赤所冶有溫職局業(yè)委和渴商鉛業(yè)關(guān)右系斥中呢應(yīng)早保足持正適直和特誠(chéng)蠟實(shí)洪，持秉倡公速處詳事悠、射實(shí)群事昨求羅是恒。注曬冊(cè)腦會(huì)烈計(jì)哈師型認(rèn)租為鍋業(yè)密務(wù)勤報(bào)氣告巴、攏申葬報(bào)賽資弟料嬌或撕其碧他程信鄉(xiāng)豐息匙存在革下滋列震問(wèn)共題店，偵則不嗽得與茅這款些鵲信專(zhuān)息丑發(fā)煤生牽比連：A烘.含餃有輪嚴(yán)炮重虛撞假或斤誤病導(dǎo)降性爬的亭陳訂述削；B誓.含哀有缺夸乏充絕分根陪據(jù)的肚陳憤述尤或喜信預(yù)息專(zhuān)；C急.存痕在遺夠漏或含夫糊蟲(chóng)其質(zhì)辭的搖信掏息袍。②獨(dú)頂立指網(wǎng)不匪受固外短來(lái)蠅力驗(yàn)量極控反制法、鏟支燥配階，充按遇照智一郊定之之殃規(guī)旱行犁事蒸。注吧冊(cè)獄會(huì)允計(jì)化師潑執(zhí)編行正業(yè)系務(wù)洲時(shí),應(yīng)者從實(shí)術(shù)質(zhì)晚上訊和猜形宴式門(mén)上保哈持獨(dú)圖立性屠，然不檢得桂因起任回何裙利牌害議關(guān)典系陸而嬸影劈燕響耳其翻客琴觀矛性戶?！裰T實(shí)捆質(zhì)匹上袖的萌獨(dú)供立—僵—要圍求它注萌冊(cè)脂會(huì)塔計(jì)與師與鐮委殺托亦單該位之間瀉必后須實(shí)倡實(shí)解在倡在地貪毫密無(wú)赴利睡害成關(guān)鵝系碼?！窬┬芜@式令上魄的伯獨(dú)鈴立—斜—在務(wù)第責(zé)三摸者蓋看亡來(lái)是返獨(dú)款立頌于植委炸托車(chē)審單姜位言和字其衣他漆機(jī)且構(gòu)讓的童。③客獨(dú)觀死和柏公框正要備求暴注庭冊(cè)雄會(huì)子計(jì)亭師夠應(yīng)糾公蘭正蘭處燥事塘、實(shí)飽事劑求柄是，余不托得瀉因水偏見(jiàn)虎、以利唉益甚沖隔突砌或澇他倆人春的逐不蛇當(dāng)瞇影洋響爽而米損悅害竭自輛己招的預(yù)職臭業(yè)判不斷燭。④專(zhuān)考業(yè)踏勝敗任迅能竄力捐和襲應(yīng)腥有禿的浙關(guān)康注專(zhuān)滋業(yè)區(qū)勝尺任棋能芹力—夜—是僅指壩注說(shuō)冊(cè)尊會(huì)侄計(jì)忘師來(lái)具縣有專(zhuān)刪業(yè)攔知懲識(shí)股、技鞠能窩和醫(yī)經(jīng)店驗(yàn)，肚能陽(yáng)夠附經(jīng)反濟(jì)猶、渾有族效緒地博完微成彩客擠戶直委溉托懼的戚業(yè)務(wù)宇。賢專(zhuān)納業(yè)國(guó)勝崇任赤能橡力狹可增分灶為獲趣取脹和堆保翅持兩驗(yàn)個(gè)諸獨(dú)淺立揚(yáng)階殺段燈。應(yīng)斑有闊的肚關(guān)酸注—遲—要記求扭注覺(jué)冊(cè)霸會(huì)鋪計(jì)釀師德勤路勉乞盡腰責(zé)溜，營(yíng)保揭持貫應(yīng)有輛的仆關(guān)竊注宋，遵絞守聯(lián)執(zhí)朋業(yè)微準(zhǔn)局則奮和隨職書(shū)業(yè)叔道壁德權(quán)規(guī)左范的博要任求昌，勤定勉坑盡屑責(zé)隆，辨認(rèn)白真秧、默全雷面可、御及重時(shí)貪地子完歐成幫任禿務(wù)躁。本米原鐘則鍬要翻求夜注順冊(cè)警會(huì)猴計(jì)閑師屈通清過(guò)教允育叉、助培蠅訓(xùn)抓和旺執(zhí)屈業(yè)資實(shí)沃踐獲附取什和污保辛持論專(zhuān)哈業(yè)毯勝姿任厲能借力繭。⑤保液密要件求胃注臟冊(cè)袋會(huì)相計(jì)型師餓應(yīng)義當(dāng)櫻對(duì)角因府職富業(yè)逐和貿(mào)商瞎業(yè)守關(guān)約系街而獲存知的裂信燒息痕予正以盈保謀密，漠不絕得星有旦下北列釋行艇為隊(duì)：A漫.未代經(jīng)態(tài)客鑼?xiě)糇惺谡蠙?quán)籃或安法幸律趁法具規(guī)移允猾許摧，山向昆會(huì)琴計(jì)迎師佳事忌務(wù)瓶所酸以匠外肆的第繡三勺方亞披四露所抱獲鞋知擱的犯涉手密修信燙息茶；B尚.利茫用掩所降獲灑知竄的誦涉券密湊信銜息為陸自攝己義或礦第慰三盡方謀脫取槳利皇益扇。⑥良惱好照的蹲職賤業(yè)影行您為要珠求割注袖冊(cè)內(nèi)會(huì)項(xiàng)計(jì)份師鮮應(yīng)遵剝守?fù)煜喾蛾P(guān)蕩法戰(zhàn)規(guī)，發(fā)避辮免舉發(fā)底生立任籠何擊損害功職祥業(yè)束聲周譽(yù)婦的腐行閃為咐。謠注箭冊(cè)頸會(huì)恩計(jì)什師謎不恭得耗有壓下世列滾行爆為嫁：A朝.夸矛大宣偏傳琴提贏供儉的服壤務(wù)、棋擁霸有鞋的資姿質(zhì)或畫(huà)獲沖得世的經(jīng)可驗(yàn)；B愈.貶做低或辛無(wú)戴根糟據(jù)池地衡比罷較其忘他遠(yuǎn)注妙冊(cè)劉會(huì)圍計(jì)像師的駁工族作腔。⑵注麗冊(cè)午會(huì)匆計(jì)班師航的克業(yè)箭務(wù)假能轟力仆和衣技流術(shù)峽守雕則①注居冊(cè)腐會(huì)珠計(jì)鬧師套業(yè)腸務(wù)境能區(qū)力頂要頂求A遭.必莊須營(yíng)具逆?zhèn)錈粲忻P(guān)棋法兼規(guī)扇規(guī)鍵定笛的專(zhuān)店業(yè)冠教陶育默水閣平和非專(zhuān)毒業(yè)工維作險(xiǎn)經(jīng)郵歷。B血.應(yīng)巾按乞照摟注鹿冊(cè)貌會(huì)茅計(jì)幼師狹教固育壇要題求址和劈燕培玻訓(xùn)院制停度臂的構(gòu)規(guī)畝定,不乘斷聰接泄受刃繼飼續(xù)在教板育,保春持具和更嘗新宵專(zhuān)尤業(yè)醫(yī)知篇識(shí),充煎實(shí)淺和揭發(fā)那展姑專(zhuān)桐業(yè)什技療能對(duì)。C六.避凱免告承呀擔(dān)和狠從車(chē)事避不酷能差勝陸任筒或碗不羨能?chē)W按行時(shí)濟(jì)完楚成描的墾業(yè)筒務(wù)袋。D流.注爸冊(cè)法會(huì)墳計(jì)崗師負(fù)的助供理光人濃員在板執(zhí)策行真業(yè)施務(wù)終之芝前末須煤經(jīng)衫過(guò)專(zhuān)塊門(mén)掉培眨訓(xùn)。②注同冊(cè)祥會(huì)定計(jì)薯師華技糊術(shù)睛守越則A兩.依棄據(jù)回我聲國(guó)降有槳關(guān)險(xiǎn)的歸法衛(wèi)律引、融法扁規(guī)蘭和床會(huì)撤計(jì)辣準(zhǔn)甜則,遵粱循壇執(zhí)等業(yè)象準(zhǔn)燥則素。B顧.發(fā)論現(xiàn)尸虛厘假友、特舞俗弊轟、不忽實(shí)吩等刑情頑況,應(yīng)角當(dāng)遼向形委腿托堵單剩位鉛明番確桑指駐出,并概在納出軋具告的刺報(bào)炕告遵中予盒以摧揭掉示。C梅.發(fā)偵現(xiàn)搭委看托貿(mào)單勝位娛會(huì)宮計(jì)繞賬潑目忍和狀財(cái)披務(wù)填報(bào)并表遍有語(yǔ)錯(cuò)悉誤,應(yīng)汽提按請(qǐng)孔調(diào)肢整攝或鍬改識(shí)正;對(duì)睛于未餓作闖調(diào)銜整或屠改項(xiàng)正惠的,應(yīng)在赴審扣計(jì)手報(bào)聞告捷中燃予貨以冠說(shuō)蘿明。D良.遇抽到委童托認(rèn)單耗位孤示轉(zhuǎn)意際作稱不烏實(shí)串或蒜不酬當(dāng)陪證村明,應(yīng)招予苦以拒暑絕或闖中由止從審降計(jì)掙工忙作,并釀?wù)f個(gè)明釣理吩由垮。E遮.完斗成融審清計(jì)容程乘序唐，雜形替成落審跳計(jì)貝報(bào)窮告仿并對(duì)范其士?jī)?nèi)豆容瞞的飼真逃實(shí)期性再和期合幻玉法祥性思負(fù)蹈責(zé)；●算審田計(jì)課報(bào)萌告薄的無(wú)真韻實(shí)圈性—緣瑞—是編指審碑計(jì)形報(bào)蓬告應(yīng)如黑實(shí)后反縱映審蒸計(jì)跑人員搖的漂審藏計(jì)羽范欲圍服、挽審撒計(jì)孝依詳據(jù)呀，倒實(shí)份施懷的參審計(jì)膽程篇序椒和偶應(yīng)束發(fā)擠表譽(yù)的肆審漂計(jì)伍意珠見(jiàn)俯。●淚審洋計(jì)蘭報(bào)宋告棄的特合夾法顏性—流—是針指審健計(jì)耐報(bào)英告境的走編滲制和歲出滴具妥必驚須符衛(wèi)合永有瀉關(guān)爽法闖律、姓法辜規(guī)手和赤審餐計(jì)謎準(zhǔn)笑則際的趨規(guī)膛定旋。F樂(lè).對(duì)戴于劇委休托裕單火位肆的鄭預(yù)鎖測(cè)資、麻計(jì)拾劃影等街含芬有某不僻確究定殿因企素棕的未監(jiān)來(lái)弓事僵項(xiàng),不蜂得偏就態(tài)其丹可共實(shí)敏現(xiàn)悔程點(diǎn)度未作鼓出關(guān)保優(yōu)證挨。G舞.在灣提嗓供暢專(zhuān)便業(yè)橋服盲務(wù)籍時(shí),不芒得健代岔行兵委抵托島單媽位久管螞理尖職游能,應(yīng)掘避流免侍承箱擔(dān)協(xié)管剪理意決炒策威的鑼責(zé)校任備。⑶注貸冊(cè)對(duì)會(huì)竟計(jì)抬師勁對(duì)依委陣托贏單泄位污的營(yíng)責(zé)疫任①按項(xiàng)時(shí)譽(yù)按憤質(zhì)完那成委際托業(yè)蛇務(wù)的率責(zé)趨任②保逼密的烏責(zé)丈任包撓括艦脫除離技會(huì)藥計(jì)僅師邁事圾務(wù)郊所趴后傅的食保張密姿責(zé)營(yíng)任③按惡標(biāo)我準(zhǔn)收究費(fèi)的搶責(zé)駁任依城據(jù)工房誠(chéng)作亦量落大熊小歐和警專(zhuān)河業(yè)晝要漫求忘高聞低收放費(fèi)挨，魔而震不湊以雅服讓務(wù)盟成畫(huà)果餃的章大才小聲收灘費(fèi)兆。⑷對(duì)百同剖業(yè)質(zhì)的鍋責(zé)冷任①各納會(huì)否計(jì)顧師蚊事糧務(wù)孫所稠應(yīng)相素互否尊母重,團(tuán)新結(jié)欠協(xié)揉作,共扎同釀維餡護(hù)享和訪增飽進(jìn)永本故行患業(yè)棄的予職澤業(yè)呢道直德侮和窄職價(jià)業(yè)行信攜譽(yù)異。②會(huì)鐵計(jì)晨師獅事貍務(wù)限所可晃以磨跨壺地權(quán)區(qū)慮承承接和揉執(zhí)西行鵝業(yè)碼務(wù)鞋。③變疾更勉委謊托趟時(shí)，請(qǐng)前榮任已注響冊(cè)腹會(huì)濤計(jì)交師抗應(yīng)跟對(duì)漁后思任老介薪紹竿情穿況爹、囑提保供粱支臟持村和奔資谷料佩。⑸業(yè)傾務(wù)愿承蒜接宿中咳的犁職跳業(yè)相道保德①由大會(huì)杰計(jì)尤師愚事卡務(wù)所乞統(tǒng)敗一院接洪受柴業(yè)扇務(wù)委驗(yàn)托重。②業(yè)值務(wù)況承距接泰實(shí)搭行雙蘇向淚自材愿擔(dān)選子擇的帽原籃則拍。③不憂得答作稿詆秒毀悟同慈業(yè)或絲式內(nèi)妥容覽虛剛假精、撥容甜易易引倦起肚誤農(nóng)解鉤的再?gòu)V借告鞠。④不串得向鐵業(yè)蠟務(wù)失介壯紹充者支云付蛋介夾紹屠費(fèi)。⑤不橡得狂以碧降香低賤收窯費(fèi)的煙方訂式置招負(fù)攬錦業(yè)掃務(wù)秘。⑥對(duì)紙法填定毛審牲計(jì)達(dá)業(yè)翁務(wù)不絨得與膛其杰他扶機(jī)納構(gòu)仿進(jìn)嘩行收殖益哪分瘡成式兵的揮業(yè)口務(wù)紛合蘋(píng)作泛。⑦不刮得允潤(rùn)許盡其舒他它單搶位釀和秒個(gè)猴人借煌用東本庫(kù)人馳或瓶本球組甲織慣的悲名攔義承頸接典和竊執(zhí)爹行騎業(yè)鄰務(wù)街?！督涛椴腜抵8渾7案自例量分盤(pán)析覆題2霸》《教酷材P驢8巷7案南例趨分叔析架題2倉(cāng)》解接答秧：⑴不經(jīng)符侮合臥。行會(huì)蘋(píng)計(jì)暢師愚事業(yè)務(wù)爸所不榨得鮮為次獲方得傍客令戶損而覺(jué)支傷付四業(yè)添務(wù)睛介童紹頂費(fèi)，爛否居則對(duì)普客武觀腰和爆公釀?wù)秊I原忌則靜以叉及侵專(zhuān)亭業(yè)書(shū)勝鄙任朗能跌力扮都側(cè)將局產(chǎn)煌生沈非在常螺嚴(yán)前重紐奉和厭無(wú)興法捎防范琴的蠢不魯利獲影霧響黃。⑵排不循符興合引。疾雙跪方忙約揚(yáng)定狗的詞收籍費(fèi)簡(jiǎn)方歇法劫和辜基饒礎(chǔ)怪以續(xù)審斧計(jì)帖工堵作恒結(jié)塵果筐為癢條咱件染，憲屬于唉或暖有微收潔費(fèi)栽。兆除巷非片法康律憤或握法顛規(guī)絡(luò)允測(cè)許義，死會(huì)瞞計(jì)江師險(xiǎn)事呀務(wù)精所不皮得棟實(shí)臨行懼或夸有收佩費(fèi)絮。⑶姑不鞋符閣合脈。垮會(huì)艙計(jì)靈師伐事布務(wù)浙所童可氏以喪聘黎請(qǐng)專(zhuān)徑家悠協(xié)叨助悅會(huì)鋒計(jì)關(guān)與讓審羨計(jì)付以阿外的擠其漁他領(lǐng)擴(kuò)域暫工睜作擠?；ㄔ谔翰粍呙飩涫硶?huì)笑計(jì)步與博審豬計(jì)間方股面手專(zhuān)么業(yè)敗勝掛任搬能們力毯的含情召?zèng)r久下顛，嗽厚信駐會(huì)純計(jì)謙事萍務(wù)鋒所嚇不侵能奴承返接什業(yè)疏務(wù)余。⑷哲不晨符委合夕。外在歇客蔽戶挺屬衡于遺公島眾難利擇益且實(shí)衫體站的寫(xiě)情目況羨下預(yù)，完會(huì)冒計(jì)她師瓶事蠻務(wù)寨所不盒得提則供累與財(cái)腎務(wù)爹會(huì)月計(jì)哪系煤統(tǒng)磨等榜相按關(guān)堆的內(nèi)涼部誕審重計(jì)沾服星務(wù)。⑸刷不垂符偉合題。套會(huì)分計(jì)葛事躍務(wù)題所不留得向缺屬尤于涂公母眾繳利訊益乳實(shí)即體團(tuán)的弦審榴計(jì)膊客逆戶提椅供對(duì)財(cái)乳務(wù)斜報(bào)舍表鉗有窗重處大擱影睡響物的評(píng)減估勿服夫務(wù)。⑹隸不袍符嗎合欣。睛如港果廁審酷計(jì)限項(xiàng)寨目掩組階成態(tài)員殖接益受結(jié)審循計(jì)姐客墓戶港的友禮嗎品毒，權(quán)將標(biāo)產(chǎn)廊生軋非名常嚴(yán)晉重悄的交不脆利董影夾響鈴，賠導(dǎo)飄致橡沒(méi)盜有限防帽范在措賞施露能井夠詠將袍其臭降堅(jiān)到滑可罩接停受家水抵平逆。3洲.拆4膝.閱2注壘冊(cè)等會(huì)洋計(jì)播師垂的拜法糊律課責(zé)侍任⑴抖注古冊(cè)團(tuán)會(huì)稈計(jì)嗓師聽(tīng)?wèi)?yīng)我承釋擔(dān)勸的零法鄰律宇責(zé)僵任注置冊(cè)殼會(huì)托計(jì)代師詳?shù)挠追ㄐ炻山M責(zé)巾任—學(xué)—由爺于例注糧冊(cè)錢(qián)會(huì)貞計(jì)霧師士的過(guò)祥失或盲違候約未晉能笨發(fā)?，F(xiàn)然和總揭躬示爽財(cái)濃務(wù)圾報(bào)穗表偷中狡的弦重高大凡錯(cuò)這報(bào)鐵，而或者詞由器于擦注添冊(cè)傾會(huì)撇計(jì)五師巾的欺杯詐而壓導(dǎo)會(huì)致餅財(cái)再務(wù)挽報(bào)掌表出灑現(xiàn)效重筐大錯(cuò)長(zhǎng)報(bào)，袋從紐奉而媽給到客搖戶孟（盜被冒審桃計(jì)倉(cāng)單捕位雀）逆和鉤第勸三根者造材成鈴了經(jīng)拌濟(jì)元損稠失，氣注糞冊(cè)韻會(huì)哪計(jì)歉師丙要窩承頑擔(dān)結(jié)相槽應(yīng)拆的民定事期責(zé)游任嶺甚忽至刑械事逆責(zé)護(hù)任。法蝦律嫌責(zé)膠任果的孫出遲現(xiàn)很通蛇常魚(yú)是揀由阿于給注巖冊(cè)稱會(huì)方計(jì)膚師導(dǎo)執(zhí)盞業(yè)粱時(shí)沒(méi)慮有保驅(qū)持嶼應(yīng)恨有貧的想執(zhí)擦業(yè)鋒謹(jǐn)茫慎?！裼繎?yīng)屈有路的盒職堪業(yè)阻謹(jǐn)串慎—鄙—指籠的塔是肉注叉冊(cè)凳會(huì)瓶計(jì)恰師右應(yīng)窩當(dāng)員具象備足嘩夠嶺的專(zhuān)球業(yè)戲知岸識(shí)勁和擺業(yè)環(huán)務(wù)框能嗎力，閘按照?qǐng)?zhí)罷業(yè)花準(zhǔn)市則的柔要鴉求關(guān)執(zhí)序業(yè)胸。P禍8衣0●色審是計(jì)觀失制敗—碑—是意指朋注途冊(cè)令會(huì)輛計(jì)幅師鵲由罷于沒(méi)栽有議遵紫守李審迅計(jì)準(zhǔn)磚則膽的牽要菜求而港發(fā)蓄表脈了瓦不說(shuō)恰澤當(dāng)利的忘審攪計(jì)侵意院見(jiàn)訴?！衩憬?jīng)廣營(yíng)吵失乓敗—墊—是破由幸于俊經(jīng)死濟(jì)敬或橫經(jīng)躁?duì)I彎條省件薄的搞變扁化拉而翁無(wú)法架實(shí)訊現(xiàn)漠投普資研者栗的趨預(yù)席期掩。⑵映不然斷右加訂重方的關(guān)注筐冊(cè)作會(huì)勞計(jì)暮師削法杏律宵責(zé)導(dǎo)任包屈括舍注允冊(cè)分會(huì)伏計(jì)廊師腎法居律委責(zé)粘任茶不市斷肌加度重辟的掀原尖因鬼及勸表溪現(xiàn)P擇8滲1唯-眠8傾2⑶對(duì)競(jìng)注喘冊(cè)洲會(huì)箭計(jì)爸師其法敲律哀責(zé)徑任場(chǎng)的楚認(rèn)碗定①違袍約—銷(xiāo)—是闊指春合院同辨的轉(zhuǎn)一收方暢或治多方方未燥能袋履惹行掠合邊同換條