第三章

注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系與法律責(zé)任第一節(jié)中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系審計(jì)職業(yè)規(guī)范是審計(jì)主體在審計(jì)工作中應(yīng)當(dāng)遵循的業(yè)務(wù)標(biāo)準(zhǔn)和行為準(zhǔn)則。審計(jì)職業(yè)規(guī)范體系構(gòu)成：執(zhí)業(yè)準(zhǔn)則、質(zhì)量控制準(zhǔn)則、職業(yè)道德準(zhǔn)則和職業(yè)后續(xù)教育準(zhǔn)則執(zhí)業(yè)準(zhǔn)則是中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)規(guī)范體系的核心部分一、審計(jì)準(zhǔn)則審計(jì)準(zhǔn)則是用來(lái)規(guī)范審計(jì)人員執(zhí)行審計(jì)業(yè)務(wù)，獲取審計(jì)證據(jù)，形成審計(jì)結(jié)論，出具審計(jì)報(bào)告的專業(yè)標(biāo)準(zhǔn)。它是審計(jì)人員在執(zhí)行審計(jì)業(yè)務(wù)是必須遵循的行為規(guī)范和指南，同時(shí)也是衡量審計(jì)工作質(zhì)量的尺度和標(biāo)準(zhǔn)。包括政府審計(jì)準(zhǔn)則、內(nèi)部審計(jì)準(zhǔn)則和注冊(cè)會(huì)計(jì)師職業(yè)準(zhǔn)則政鮮府皆審申計(jì)賄準(zhǔn)溝則我策國(guó)御政累府送審?qiáng)视?jì)毀準(zhǔn)礙則尾由審裳計(jì)副署蒙組掉織語(yǔ)制騎定。主啄要辭依賄據(jù)《中厭華芒人怪民還共撓和航國(guó)允審初計(jì)副法》和《審票計(jì)由法腔實(shí)驢施灶條針例》，葵并評(píng)結(jié)臟合演中扯國(guó)蓬審虧計(jì)什機(jī)巧關(guān)擠審刃計(jì)賢工四作疊實(shí)年踐替，這借具鑒舟國(guó)紋際烤公跨認(rèn)川審筐計(jì)鋒準(zhǔn)橋則棉經(jīng)咐驗(yàn)鈔制就定搏。內(nèi)煎部氧審候計(jì)叫準(zhǔn)竭則我疼國(guó)鈔內(nèi)恨部掘?qū)徯U計(jì)纏準(zhǔn)撥則夜是郵由樓不批同治層抽次俱部勒分被組得成冒的獨(dú)嚴(yán)芒密筆體市系暮，果由攝內(nèi)巴部努審柳計(jì)饅準(zhǔn)破則憤序酸言去、彎內(nèi)大部甘審?fù)坝?jì)滾人洗員交職鹽業(yè)攻道僑德坑規(guī)斜范滔、胡內(nèi)織部笨審勁計(jì)薪基食本輛準(zhǔn)型則撕、惱具趕體池準(zhǔn)渴則喜和罷實(shí)零務(wù)厚指浴南犬組災(zāi)成歐。適點(diǎn)用堪于絮內(nèi)情部藝審澇計(jì)艦機(jī)題構(gòu)米和致人裕員都進(jìn)慕行掏內(nèi)儉部呼審窗計(jì)學(xué)的案過(guò)糊程路，育適周用敵于匹各數(shù)類銷組委織鳴。注械冊(cè)膚會(huì)各計(jì)句師季審寺計(jì)起執(zhí)奪業(yè)跪準(zhǔn)買則是達(dá)用保來(lái)眉規(guī)螺范噸注四冊(cè)浪會(huì)郵計(jì)障師歇執(zhí)防行剪審污計(jì)販業(yè)紅務(wù)玻，晨獲娘取臥審束計(jì)抄證氣據(jù)旱，捏形室成薪審箭計(jì)呼結(jié)腰論卡，彈出甜具慈審譯計(jì)束報(bào)倦告鄉(xiāng)豐的因?qū)Ａ魳I(yè)幼標(biāo)膽準(zhǔn)扭。是夾執(zhí)敗行片獨(dú)聾立詠審警計(jì)技業(yè)碎務(wù)戀中滋必芒須出遵通循剝的雀行怨為伯準(zhǔn)坑則也界是減衡香量憑審繭計(jì)魔質(zhì)凍量島工客作吉的犧權(quán)狐威無(wú)性愧準(zhǔn)段則目存標(biāo)4點(diǎn)P蛾7楊6作夫用4點(diǎn)P肯7推6二鈴、幫中副國(guó)沿注凱冊(cè)僵會(huì)將計(jì)艷師脾執(zhí)逢業(yè)周準(zhǔn)對(duì)則放體圖系傾的通演雄進(jìn)（菠一返）堡制叛定文執(zhí)嗓業(yè)野規(guī)環(huán)則僚階悼段國(guó)（1進(jìn)9糧9它1攤-梢1謎9礎(chǔ)9惱3）（查二路）忌建聲立理準(zhǔn)似則若體陶系俘階房誠(chéng)段臘（1凳9驚9周4件-擊2舒0膏0尾3）（潛三塵）土完艇善院與粱提秤高件階肺段弊（2膜0看0燙4年靈以腰后掏）其他鑒證業(yè)務(wù)準(zhǔn)則（2個(gè)）審計(jì)、審閱與其他鑒證業(yè)務(wù)準(zhǔn)則(45個(gè))中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則體系審閱業(yè)務(wù)準(zhǔn)則（1個(gè)）審計(jì)準(zhǔn)則（41個(gè)）鑒證業(yè)務(wù)基本準(zhǔn)則（1個(gè)）一般原則與責(zé)任（8）風(fēng)險(xiǎn)評(píng)估以及風(fēng)險(xiǎn)的應(yīng)對(duì)（5個(gè)）審計(jì)證據(jù)（12個(gè)）利用其他主體的工作（3個(gè)）審計(jì)結(jié)論與報(bào)告（4個(gè)）特殊領(lǐng)域（9個(gè)）相關(guān)服務(wù)準(zhǔn)則（2個(gè)）業(yè)務(wù)質(zhì)量控制會(huì)計(jì)師事務(wù)所質(zhì)量控制準(zhǔn)則（1個(gè)）代編財(cái)務(wù)信息對(duì)財(cái)務(wù)信息執(zhí)行商定程序三嬸、掏中鞋國(guó)泊注拔冊(cè)克會(huì)盤計(jì)牙師杏執(zhí)按業(yè)肌準(zhǔn)到則射體學(xué)系瞞的伍框通架封結(jié)偏構(gòu)第轉(zhuǎn)二過(guò)節(jié)竊注末冊(cè)猛會(huì)朱計(jì)肺師腸業(yè)盞務(wù)雄準(zhǔn)塌則（它核憑心肝）一揚(yáng)、炮鑒識(shí)證孫業(yè)湯務(wù)（態(tài)一紐奉）倉(cāng)鑒傘證棄業(yè)意務(wù)即的杠定薦義旁鑒撤證全業(yè)盞務(wù)卡是隙指蛇注雅冊(cè)池會(huì)模計(jì)留師抵對(duì)粱鑒賀證儉對(duì)綿象男信憲息年提丈出閣結(jié)鴨論怖，爆以齒增勾強(qiáng)除云責(zé)丑任與方住之累外的灰預(yù)遲期答使寶用刪者驗(yàn)對(duì)龍鑒酸證勉對(duì)盛象鋸信卡息癢信紐奉任瞧程音度貿(mào)的默業(yè)年務(wù)豪。（置二勻）起鑒眾證墻業(yè)割務(wù)朵要簽素(針5個(gè))鑒高證蹈業(yè)坦務(wù)笨要撤素，走是槐指蟻鑒凝證共業(yè)沈務(wù)吹的三厭方紅關(guān)效系驅(qū)、內(nèi)鑒濃證蓮對(duì)星象量、捉標(biāo)悲準(zhǔn)透、傷證持據(jù)戲和川鑒貪證鋸報(bào)遠(yuǎn)告。1替.三淹方些關(guān)追系縱。三屈方慣關(guān)奏系猴分赴別綠是揭注薦冊(cè)膏會(huì)憂計(jì)悼師醬、墻責(zé)厘任趟方由和巷預(yù)貓期誰(shuí)使張用告者狂。注杠冊(cè)聯(lián)會(huì)穴計(jì)剃師冶對(duì)什由朱責(zé)浴任嶺方蓮負(fù)闖責(zé)燥的斥鑒趣證野對(duì)繪象繪或版鑒役證雖對(duì)遮象奏信遷息后提劍出畫結(jié)付論威，牛以者增尊強(qiáng)藏除盞責(zé)隱任刪方茶之艙外宵的吳預(yù)鐵期糞使呼用沙者籠對(duì)肢鑒負(fù)證雹對(duì)墳象它信侵息諷的父信久任脫程霜度量。注兄意境：（1）責(zé)徐任隨方嶺與闊預(yù)部期送使凳用猾者損可喉能涌是苦同川一懂方血，辨但妻不刷是攏唯匹一史的賢預(yù)埋期壺使著用笨者趕。議在冠可蛋行善的對(duì)情帥況生下斃，裝鑒陽(yáng)證季報(bào)棵告鴿的抽收口件始人懸應(yīng)亦當(dāng)?shù)⒚骼宕_倍為隸所鞋有凝的另預(yù)浩期鋒使紫用條者湯。（2）蘇委果托紐奉人夸通塔常溫是銀預(yù)虛期暈使姓用期者尾之鬧一傘，挨委贈(zèng)托擁人廳也些可燈能續(xù)由蘋責(zé)岡任恐方劍擔(dān)險(xiǎn)任碼。（3）攻如漫果灰某淚項(xiàng)每業(yè)報(bào)務(wù)查不敬存揪在揀除壺責(zé)輸任前方蒸之扣外習(xí)的墊其囑他本預(yù)充期劈燕使反用張者綁，沫那蚊么件該景業(yè)刺務(wù)翁不殖構(gòu)社成聞一亮項(xiàng)灣鑒軌證連業(yè)察務(wù)他。2帆.鑒儉證賓對(duì)滴象型和駁鑒縮慧證理對(duì)法象腰信博息鑒謠證吵對(duì)窮象懸信吩息除：鎖是循指羅按峽照動(dòng)標(biāo)統(tǒng)準(zhǔn)終（朋比腦如旨會(huì)白計(jì)翼準(zhǔn)章則撲）繼對(duì)雞鑒山證庸對(duì)慚象席進(jìn)蓄行畢評(píng)嶄價(jià)螺和獸計(jì)破量嚼的視結(jié)耐果戚。鑒往證垂對(duì)泊象單是衡鑒但證考對(duì)帥象鍬信柿息曾所清反比映總的姿內(nèi)五容齊。如肝何擠區(qū)熄分耀鑒映證槽對(duì)烘象押和翼鑒固證姿對(duì)恥象福信陵息巧？p臺(tái)8伯13況.標(biāo)欺準(zhǔn)傅。（1）悅標(biāo)面準(zhǔn)倡的螞特丈征適陪當(dāng)裂的蚊標(biāo)患準(zhǔn)收應(yīng)板當(dāng)紙具射備倉(cāng)下追列目所曾有婚特肝征抽：相任關(guān)牧性穿、箭完澡整叔性富、捆可籃靠賺性討、補(bǔ)中千立猾性微、趴可禽理丈解英性昨。（2）折標(biāo)詳準(zhǔn)惜的鋸評(píng)圓價(jià)百對(duì)稀于公壺開渴發(fā)東布拋的辯標(biāo)私準(zhǔn)，櫻注插冊(cè)境會(huì)途計(jì)嘆師勻通梅常守不峰需義要犁對(duì)晌標(biāo)城準(zhǔn)銳的啦“戒適瓦當(dāng)芽性陣”劣進(jìn)觀行提評(píng)脆價(jià)妄，闖而鑰只齊需困評(píng)登價(jià)蔽該西標(biāo)保準(zhǔn)銜對(duì)孔具循體盲業(yè)捎務(wù)趣的秒“棉適彼用屯性的”呆?；紝?duì)肯于專掠門詠制秋定眨的很標(biāo)特準(zhǔn)，耀注良冊(cè)弦會(huì)蹄計(jì)午師技首徹先踩要若對(duì)叔這訂些踐標(biāo)桂準(zhǔn)愉本修身湖的品“距適太當(dāng)籃性岸”鳥加慰以圣評(píng)彎價(jià)蟻。注駁意（1）對(duì)耍同鋸一甘鑒羊證娛對(duì)榆象搭進(jìn)搭行沒(méi)評(píng)疼價(jià)魔或尾計(jì)防量估并瓜不愈一椒定封要巧選嬸擇際同腔一溪個(gè)漏標(biāo)績(jī)準(zhǔn)蛾。（2）曲標(biāo)你準(zhǔn)視可副以施是水正牌式犬的怨規(guī)簡(jiǎn)定絮，耀也燈可情以生是隊(duì)某雷些逝非爆正絲式式窄的包規(guī)昂定萍。（3）餓注梯冊(cè)車會(huì)業(yè)計(jì)評(píng)師綢基富于獨(dú)自惡身存的倦預(yù)業(yè)期旋、浸判罷斷驕和辣個(gè)喚人驕經(jīng)硬驗(yàn)驅(qū)對(duì)渡鑒也證框?qū)σ严髽沁M(jìn)滴行雨的禽評(píng)潤(rùn)價(jià)騎和撕計(jì)如量催，銳不心構(gòu)它成計(jì)適熊當(dāng)判的壟標(biāo)色準(zhǔn)研。4涌.證展據(jù)賽。獲套取乘充頓分屆、啦適咬當(dāng)照的緣瑞證飯據(jù)樹是區(qū)注毅冊(cè)掏會(huì)緊計(jì)痕師黃提滑出爭(zhēng)鑒喊證簡(jiǎn)結(jié)蟲論堡的眠基羞礎(chǔ)慨。（摟一亡）蕉總框體爐要樹求旅注患冊(cè)余會(huì)企計(jì)且?guī)熀飸?yīng)詢當(dāng)皮以歡職共業(yè)足懷劍疑躬態(tài)超度罵來(lái)皺計(jì)走劃米和條執(zhí)揀行理鑒尸證廟業(yè)際務(wù)梨，長(zhǎng)獲批取翻有嶄關(guān)音鑒透證個(gè)對(duì)余象笛信昨息醉是釀否拋不膚存斷在撈重村大飛錯(cuò)健報(bào)研的右充憂分仰、敞適尖當(dāng)踐的塔證縱據(jù)失。敬在胳計(jì)抹劃躺和胡執(zhí)什行透鑒限證單業(yè)描務(wù)狡，還尤盯其群在初確首定鏟證瓣據(jù)跌收灑集惜程革序躁的裁性割質(zhì)部、慚時(shí)鳳間她安鹽排假和疏范戚圍衣時(shí)精，謝應(yīng)病當(dāng)考哄慮轟重知要祝性加、觸鑒旱證攻業(yè)撥務(wù)瞞風(fēng)夸險(xiǎn)米以徒及紙可喪獲讀取世證除據(jù)丹的產(chǎn)數(shù)桃量液和譯質(zhì)矛量。注廣意：全第趕一愁，職歲業(yè)器懷緩疑跨態(tài)薄度：殺采勸取內(nèi)質(zhì)剝疑革的比思強(qiáng)維招方饑式付，闖對(duì)抓可改能陸表碰明從由披于油錯(cuò)艘誤壺或東舞券弊達(dá)導(dǎo)閃致飛錯(cuò)黑報(bào)駛的仆跡前象匯保語(yǔ)持扛警哭覺(jué)蠢，號(hào)以辣及沸對(duì)嫌審減計(jì)器證陸據(jù)煙進(jìn)驚行硬審裂慎匪評(píng)掙價(jià)筒。褲第限二章，證稍據(jù)疲的因充絲式分蓮性徒和約適灶當(dāng)繳性。（孝二元）弟鑒縱證倉(cāng)業(yè)凝務(wù)劍風(fēng)丹險(xiǎn)閑鑒陰證織業(yè)攝務(wù)勾風(fēng)鑄險(xiǎn)飾是矮指朱在地鑒航證辯對(duì)友象龜信接息贏存皺在傳重呢大階錯(cuò)墓報(bào)捉的塊情蝦況化下晚，扔注稼冊(cè)撥會(huì)魚計(jì)桃?guī)熾x提助出照不原恰患當(dāng)適結(jié)努論邊的敬可把能新性屈。注牲意樓：第析一芽，繞不美同橡類依型讓鑒倡證喉業(yè)前務(wù)鳳中屬可膝接黑受殃的暑鑒吳證靠業(yè)濕務(wù)迎風(fēng)舉險(xiǎn)充水爹平牲；拋第獄二捆，裳鑒緞證鄰業(yè)豆務(wù)凱風(fēng)遍險(xiǎn)糕通眠常厘體垃現(xiàn)找為校重刑大案錯(cuò)居報(bào)臂風(fēng)剩險(xiǎn)缺和肥檢送查允風(fēng)騙險(xiǎn)星。（丘三厘）遇證熟據(jù)受收膛集棒程守序趴的棟性完質(zhì)皮、享時(shí)肺間新安惰排章和律范續(xù)圍貞合拋理共保杏證炊的厭鑒輕證麻業(yè)譯務(wù)鎮(zhèn)和揮有擠限悅保把證僑的未鑒辣證勾業(yè)改務(wù)饑都螞需由要扔運(yùn)組用掘鑒廳證乖技伸術(shù)厲和徐方央法兼，氣收乎集距充椒分箭、杜適府當(dāng)灣的暮證李據(jù)骨。勞與匹合丸理臟保像證王的抵鑒鎮(zhèn)證廈業(yè)型務(wù)法相判比隊(duì)，朱有梢限冠保欣證綿的遠(yuǎn)鑒宰證陵業(yè)跪務(wù)跑在沿證匪據(jù)哀收唇集立程眼序潤(rùn)的牽性關(guān)質(zhì)困、柴時(shí)慌間單、絹范廟圍思等堅(jiān)方情面諸是初有拒意皺識(shí)銳地?zé)熂恿粢院蘅刂岂R的龍。注爛意：無(wú)儲(chǔ)論吵何降種謀鑒蘿證襲業(yè)捆務(wù)企，曲如千果眾注攻意躁到朱可慘能握存侄在助重辜大野錯(cuò)越報(bào)食的特問(wèn)達(dá)題揪，掉注遞冊(cè)東會(huì)稀計(jì)脅師佛應(yīng)峽當(dāng)騎追木加維程專序蔥，烈以曉支斑持深鑒窄證職結(jié)閣論（破四移）嗚可勁獲疑取敬證忙據(jù)勞的巾數(shù)冒量搞和魄質(zhì)震量充歐分須性朵是文對(duì)際數(shù)累量跌的籌衡純量適愧當(dāng)闊性櫻是聲對(duì)俯質(zhì)呈量活的急衡陜量5蹈.鑒鎮(zhèn)證尺報(bào)暢告鼓。呆注柱冊(cè)辜會(huì)寺計(jì)濟(jì)師慕應(yīng)怠當(dāng)首以書膚面直形微式提殺出你鑒薄證鋼報(bào)允告耍。失鑒堆證瓶報(bào)歌告類應(yīng)斑清兄楚奇表敵達(dá)頌鑒胸證井結(jié)息論壟，鐘對(duì)兩鑒幼證網(wǎng)對(duì)橋象祥信膜息搞（槳或廚鑒晨證隸對(duì)滔象測(cè)）畫是黨否呢在漏所狀有越重稍大憂方滔面叼不勤存盞在鎖重亂大眾錯(cuò)拉報(bào)賺提碰供盼一挺定容程饅度曲的御保滾證飼。絕蔬對(duì)踩保完證后：恨百現(xiàn)分啊之姓百派保亂證合桌理其保校證佛：覆高踩水勝平駁但趟非贏百捎分僚之終百山保貼證和（袖審街計(jì)摸）有午限也保捧證臘：葛適按度阿水禁平金的犧保禾證謀（添有丹意烏義古的島保風(fēng)證賀）滔（浪審術(shù)閱結(jié)）（顛三犬）聞鑒沒(méi)證熟業(yè)柳務(wù)賢的鉆基改本忙分籮類審僑計(jì)閥準(zhǔn)遣則：殿執(zhí)避行撫歷園史獻(xiàn)財(cái)乳務(wù)喇信棗息嚷的審膨計(jì)叨業(yè)屆務(wù)是、券合犁理蓄保安證冶、討積誕極腸方途式審趴閱蕩準(zhǔn)堤則：盾執(zhí)愿行淋歷務(wù)史秧財(cái)航務(wù)親信幻玉息玻的審譜閱牌業(yè)搖務(wù)古、天有桃限萄保避證聯(lián)、往消拿極仗方挽式其請(qǐng)他石鑒見證蛙業(yè)冶務(wù)逮準(zhǔn)柔則：哄執(zhí)肺行餐歷女史貍財(cái)缺務(wù)努信歪息芹的繭審嫂計(jì)灘審襲閱鮮業(yè)穴務(wù)篇以也外室的名（遵預(yù)歌測(cè)惕性磨財(cái)主務(wù)懇信島息潮）蕉、合國(guó)理剩保掉證腹或謙有贏限塌保壘證（香四賴）伯鑒禾證擠業(yè)勺務(wù)坡的涉其峽他答分唱類1煎.按楚目撕標(biāo)孟分鑄：鄭合辯理炮保福證貓的柱鑒帳證斥業(yè)練務(wù)例和劃有堤限擱保據(jù)證辯的班鑒宵證聽業(yè)昌務(wù)合籠理洽保喝證的賀目得標(biāo)乏是心注性冊(cè)燃會(huì)稱計(jì)眠師語(yǔ)將屆鑒妨證民業(yè)被務(wù)菌風(fēng)康險(xiǎn)阿降賴至狹該偷業(yè)姻務(wù)諒環(huán)傅境勁下可冠接稅受苗的低浙水鑄平，緞以繼此姥作途為狹以積升極浪方物式提燈出伏結(jié)影論忌的余基星礎(chǔ)辣。有戒限燥保職證的念目嶺標(biāo)爺是露注羞冊(cè)雷會(huì)苦計(jì)辣師蟻將敬鑒取證調(diào)業(yè)壟務(wù)微風(fēng)葬險(xiǎn)槽降拼至斑該鞠業(yè)殊務(wù)砍環(huán)盾境覽下可溉接桃受分的水蘭平，罩以房誠(chéng)此美作信為牽以消野極貝方葵式提趣出圾結(jié)晃論內(nèi)的蔑基乞礎(chǔ)憲。有魔限博保毀證棒的勺風(fēng)愚險(xiǎn)閉水乞平廳比鋤合路理景保兄證肺高支。2誼.按亭責(zé)身任嗓方忌認(rèn)草定醋能句否畝為沿預(yù)寫期暗使瓜用印者昏直炮接清獲統(tǒng)得：清基匪于褲責(zé)褲任喉方頸認(rèn)磨定末的脫業(yè)尖務(wù)揀和散直謎接懶報(bào)孝告邊業(yè)剪務(wù)1響.在基笑于拿責(zé)歐任她方巴認(rèn)饞定的墾業(yè)余務(wù)可中稍，妥責(zé)伍任腔方家對(duì)吃鑒前證愈對(duì)爹象雷進(jìn)孫行霧評(píng)然價(jià)嫩或瘦計(jì)魂量局，誓鑒征證共對(duì)徐象籠信炊息返以光責(zé)睜任訓(xùn)方息認(rèn)梳定零的桌形蛛式還為川預(yù)宣期非使省用疤者恨獲墻取改。注峽意：普第院一爹，寧責(zé)饒任失方可應(yīng)唉對(duì)方鑒昂證睜對(duì)拔象虎進(jìn)糊行沈評(píng)煩價(jià)庫(kù)和桐計(jì)屈量旗，峽生售成淚鑒綠證濃對(duì)何象囑信頭息黑；熊第裂二較，始預(yù)嬸期君使廳用借者陸可墓以洪獲煎取禮鑒鞠證獅對(duì)鍛象蔥信拒息界。2倍.在直智接扶報(bào)瓶告雙業(yè)蜻務(wù)中看，永注右冊(cè)鵲會(huì)醉計(jì)專師賴直妹接難對(duì)融鑒膨證喂對(duì)饒象配進(jìn)祝行毒評(píng)等價(jià)胳或夠計(jì)鍬量劑，隨或霧者貧從偉責(zé)合任魂方額獲漫取勢(shì)對(duì)費(fèi)鑒倡證奔對(duì)延象世評(píng)環(huán)價(jià)炒或獎(jiǎng)計(jì)訴量下的凳認(rèn)植定潛，仗而騾該磁認(rèn)近定依無(wú)的法噸為談?lì)A(yù)窯期屋使表用銜者餡獲步取探，晨預(yù)惑期朵使韻用鐘者味只屈能呼通要過(guò)國(guó)閱施讀更鑒內(nèi)證層報(bào)杯告彩獲糕取秩鑒確證葵對(duì)垮象豆信粱息虹。二像、丙相絮關(guān)綱服肅務(wù)（1）郊代辜編抽財(cái)窮務(wù)洗信途息（2）徹對(duì)窩財(cái)醉務(wù)矮信母息彼執(zhí)籠行藝商覽定得程挖序（3）魂對(duì)醋客親戶罵提削供頂稅染務(wù)強(qiáng)咨松詢（4）毯管秤理館咨琴詢夾等第海三師節(jié)字審欣計(jì)午質(zhì)掩量宅控恐制截準(zhǔn)各則一個(gè)、植業(yè)煤務(wù)才質(zhì)繡量卸控?cái)y制撕的頌?zāi)课璧睦詈屯弦勊兀ɑ鸵煌辏┦刨|(zhì)麗量教控牽制伐的造目巨的旨賀在激規(guī)扁范噸會(huì)醋計(jì)秋師互事你務(wù)忠所竟的那業(yè)衡務(wù)茅質(zhì)研量橋控辟制腎，明刑確會(huì)哄計(jì)禽師國(guó)事談務(wù)予所搶及份其防人嗓員傾的燦質(zhì)訴量茶控款制部責(zé)卡任感，適牽用速于會(huì)昨計(jì)蠟師對(duì)事礦務(wù)馳所丑執(zhí)棍行家歷爸史藝財(cái)濱務(wù)僚信朋息審弊計(jì)和審耽閱業(yè)埋務(wù)地、其秩他她鑒柏證業(yè)次務(wù)受及積其相線關(guān)王服皇務(wù)業(yè)承務(wù)候。合叫理晶保深證適以軍下獄兩珍點(diǎn)撕：會(huì)翼計(jì)篇師伍事咐務(wù)囑所蹦及供其秘人細(xì)員被遵膨守思法頸律參法逢規(guī)刪、勺職辛業(yè)脫道論德蟲規(guī)犧范棋以隙及舟審乓計(jì)疫準(zhǔn)償則言、撿審奏閱重準(zhǔn)骨則疫、令其湖他礎(chǔ)鑒而證村業(yè)瘡務(wù)正準(zhǔn)直則箭和抗相恭關(guān)慶服膽務(wù)弱準(zhǔn)邁則舟的糕規(guī)夏定會(huì)親計(jì)痕師傾事仁務(wù)馳所遷和愛(ài)項(xiàng)左目桿負(fù)伴責(zé)兔人掏根劇據(jù)戶具艦體吃情刻況精出倦具行恰銅當(dāng)奧的宣報(bào)恐告（者二披）襲質(zhì)盡量幣控禁制閘的揭要扛素會(huì)丑計(jì)梅師辨事塔務(wù)啟所多的噴質(zhì)氏量覺(jué)控拆制受制攀度影應(yīng)熟當(dāng)森包警括采針板對(duì)須下遲列七欣項(xiàng)紹要屈素而徒制削定夠的朵政腎策獵和膝程鉛序昌：1德.對(duì)歇業(yè)破務(wù)牧質(zhì)旗量足承破擔(dān)箏的棟領(lǐng)外導(dǎo)糧責(zé)暴任紹。2、容職朋業(yè)蔽道效德養(yǎng)規(guī)嫌范眼。3答.客傘戶謝關(guān)撈系頃和島具叫體技業(yè)向務(wù)咽的隨接凱受塊與消保譽(yù)持殼。4捏.人唐力任資較源勞。5噴.業(yè)陶務(wù)排執(zhí)緒行丙。6托.業(yè)毯務(wù)浴工聽作斃底信稿倘。7監(jiān).監(jiān)糕控爹。二眉、深對(duì)甘業(yè)樓務(wù)箱質(zhì)枯量收承騙擔(dān)這的辜領(lǐng)甲導(dǎo)絹責(zé)酬任（職一辣）視對(duì)遮主春任盡會(huì)今計(jì)走師當(dāng)?shù)臑a總飯?bào)w跪要直求會(huì)程計(jì)躁師網(wǎng)事狗務(wù)剪所薦應(yīng)淺當(dāng)像制常定燭政杠策丙和唐程登序絞，認(rèn)培吉育以袍質(zhì)矮量匪為蔽導(dǎo)庸向的柴內(nèi)備部市文殼化情。希這庭些真政答策串和永程盡序改應(yīng)滿當(dāng)要農(nóng)求會(huì)歲計(jì)阿師慘事誰(shuí)務(wù)愛(ài)所主瓜任籌會(huì)漆計(jì)緒師對(duì)謀質(zhì)揀量溜控蔽制克制尸度攜承鉆擔(dān)最為終江責(zé)竄任。租（盞二行）裹具艘體獎(jiǎng)要他求1騰.行第動(dòng)縣示膜范膀和秧信氏息莫傳揀達(dá)2候.樹佳立器質(zhì)磨量砍至蛙上慎的景意絮識(shí)3波.委虜派籠專江人帝負(fù)方責(zé)壩質(zhì)趟量致控拾制奶制玩度津的木具耽體曠運(yùn)諸作注管意：密承蠟擔(dān)楚質(zhì)舅量殺控套制刑制珠度撥運(yùn)條作貼責(zé)夸任晶的食人躲員嫩，責(zé)應(yīng)蹈當(dāng)路具逐有足販夠掩、支適仁當(dāng)診的慢經(jīng)舌驗(yàn)洽和疾能既力串以調(diào)及宣必鎖要券的欄權(quán)水限以顯履巴行袖其到責(zé)湯任三疑、扮相候關(guān)墊職搞業(yè)緊道效德囑要植求（照一滾）早總鐮體冊(cè)要喝求叫會(huì)華計(jì)異師砌事尿務(wù)沖所泉及牽其讀人宇員宋執(zhí)焰行包任鍵何趕類帖型欄的值業(yè)角務(wù)糾，舊都押應(yīng)距當(dāng)牛遵耳守譜相武關(guān)視職淋業(yè)憲道甜德圓要語(yǔ)求優(yōu)。注哀意：在哄執(zhí)該行越鑒廢證逃業(yè)在務(wù)絕時(shí)蘋還疤應(yīng)拍當(dāng)?shù)伦衩际丿煪?dú)椅立清性止要略求。（龍二尤）靜具拼體昆措乓施1洲.會(huì)姜計(jì)歪師努事令務(wù)駝所沿領(lǐng)書導(dǎo)嘴層義的途示男范每；2顧.教編育央和繡培養(yǎng)訓(xùn)著；3凝.監(jiān)夏控天；4盞.對(duì)患違爛反凝相移關(guān)舊職羞業(yè)廚道幕德劇要透求俗行臭為粘的路處主理獨(dú)。（允三橫）撕滿求足甩獨(dú)搏立善性釀要炕求1攏.總榨體商要駁求目：允會(huì)睛計(jì)誤師孟事胃務(wù)岸所乖應(yīng)晴當(dāng)客制教定繡政翅策塌和姐程問(wèn)序盾，續(xù)以合堡理病保劣證津會(huì)件計(jì)晶師指事堡務(wù)晉所甩及緩其墻人堤員，復(fù)包梯括打聘臟用覆的呢專會(huì)家尼和戶其剃他上需兔要儲(chǔ)滿納足航獨(dú)普立任性哥要腐求否的反人薦員煩，保治持劈燕相他關(guān)殃職分業(yè)勿道綁德前要寺求煙規(guī)趣定惹的搬獨(dú)叨立乎性。2嗎.具遠(yuǎn)體息要安求唯：雜會(huì)忘計(jì)齡師東事滲務(wù)黨所研內(nèi)沾部孔不菌同趁層梁級(jí)許人幻玉員建之拴間冊(cè)相方互肉溝嘴通臺(tái)信涼息圍。3遙.獲件取薄書畜面爭(zhēng)確磨認(rèn)沸函趁：鎖會(huì)卵計(jì)卷師周事超務(wù)曬所挨應(yīng)縣當(dāng)每旅年戒至扔少椅一主次向績(jī)所欄有喝需墾要群按椅照肯相謎關(guān)膝職瀉業(yè)輔道僑德暈要刊求來(lái)保鵝持渴獨(dú)儲(chǔ)立抓性曬的炎人請(qǐng)員綱獲摟取錢其車遵紹守駕獨(dú)深立漫性言政綱策漸和絹程草序睜的書膏面迫確烈認(rèn)僻函。4偵.防岔范承關(guān)識(shí)系戴密炮切神產(chǎn)漁生多的洽不扮利酒影到響誓。四侍、扶客釋戶汪關(guān)勿系圾和帝具猶體莫業(yè)撤務(wù)徑的焦接或受犯與冊(cè)保只持（餅一炕）省總士體末要職求藏只蹦有政在資下論列靜情雷況戴下勺，悄才端能棵接逢受蛋或訂保言持啊客發(fā)戶突關(guān)菠系挖和灰具犁體摟業(yè)策務(wù)篩：1檔.能擦夠君勝苦任蛇該諸項(xiàng)占業(yè)舟務(wù)哲，踏并陪具停有支執(zhí)印行貴該鎖業(yè)稱務(wù)俗必濱要邀的括素臺(tái)質(zhì)曾、旦時(shí)擔(dān)間象和欲資遺源去；2務(wù).能瓜夠蒸遵斥守膊相濫關(guān)芬職杏業(yè)康道誓德域要晝求貴；3您.已栗考隔慮溪客桌戶倦的息誠(chéng)堅(jiān)信恰，厘沒(méi)很有俊信漆息鎖表目明墳客波戶祝缺密乏響誠(chéng)幕信成。注濟(jì)意：屬當(dāng)追在棒了公解邊被踢審揀計(jì)吵單醒位練的伯過(guò)生程框中熟已會(huì)經(jīng)蝦識(shí)碎別撤出澆問(wèn)何題況，抄又等決太定蘿接獲受口或涉保賀持藥客鴨戶剩關(guān)爹系琴或癢具生體扭業(yè)撕務(wù)卡時(shí)叢，越會(huì)責(zé)計(jì)耗師暗事盈務(wù)宜所佛應(yīng)洗當(dāng)和記扭錄旅問(wèn)痛題虹如聽何逼得留到職解謎決昌。（在二排）殖考范慮莖客即戶脅的刺誠(chéng)賊信腹情帖況1售.考創(chuàng)慮賄的亦主狗要臭事粘項(xiàng)佳（7點(diǎn)街）:p論8救62匪.獲醋取綁相攏關(guān)號(hào)信阻息籍的蛙途蜻徑勿：住審撫計(jì)鄉(xiāng)豐人免員員可昆以丙從五前辛任茅注喝冊(cè)賀會(huì)仰計(jì)字師巨、壟監(jiān)屬管集機(jī)徒構(gòu)樸、恭法荒律墾顧伯問(wèn)高、溫客桶戶春的濫同方行槍以映及暫相梳關(guān)蔑數(shù)形據(jù)源庫(kù)毀等勢(shì)中址搜泉索原與脾客侍戶鉆誠(chéng)陡信輩相佳關(guān)沒(méi)的鹿信柱息決。注餓意：妙認(rèn)啦為樣必?cái)y要續(xù)，疫會(huì)屯計(jì)賭師側(cè)事尿務(wù)籠所杠可掉以暖考匆慮顯利洪用腔調(diào)混查嗽機(jī)示構(gòu)日對(duì)虛客覺(jué)戶花的迫經(jīng)獨(dú)營(yíng)僵情活況串、衛(wèi)管仙理疑人興員瞧及紫其鳥他璃有泡問(wèn)箭題舌的繼人廊員崗進(jìn)浴行立背鋪景叫檢恢查刮，侵并騾評(píng)秋價(jià)呆獲赤取角的萬(wàn)與公客臟戶脹誠(chéng)久信扔相猶關(guān)芝的判信爹息即。（槐三竊）籌考扮慮師是剪否兩具遙備期執(zhí)戒行侍業(yè)挖務(wù)陸必克要謎的耀素尋質(zhì)棕、五專偷業(yè)剝勝客任夸能罩力確、搬時(shí)燦間厲和陳資闖源（女四壤）稈考銅慮失能緣瑞否跑遵炕守轎相撓關(guān)來(lái)職辯業(yè)撕道刷德眉要并求（梁五資）夕考英慮石其乘他瓦事佛項(xiàng)棗的砌影檔響1垃.考卡慮常本駛期偷或久以恒前趣業(yè)創(chuàng)務(wù)鼓執(zhí)喊行柔過(guò)仙程嚷中板發(fā)詞現(xiàn)票的限重艘大哲事卻項(xiàng)委的村影筒響尾；2叨.考屋慮連接尾受迷業(yè)混務(wù)瞞后施獲裁知擱重充要激信哨息爐的園影竹響喚；3成.解鏟除戴業(yè)僅務(wù)偽約疑定慎或系客市戶藏關(guān)冒系惹時(shí)登的勇考耳慮椅（劃比彈如仁：尺向戶管槽理凈層下和央治厘理?yè)韺映蓽像v通盆，趣向前監(jiān)鮮管江機(jī)渴構(gòu)厘報(bào)蛋告素）內(nèi)。五敞、申人幟力逃資棗源（染一繪）決人桶力岔資姨源理管其理捏的袋總副體楊要隔求布會(huì)庭計(jì)寫師肅事危務(wù)珠所蹄應(yīng)綿當(dāng)杏制活定錢政備策熔和棒程度序聽，合圓理若保網(wǎng)證貝擁滋有椅足序夠注的耽具縫有平勝蓬任廣能赴力淘和僵必眾要?jiǎng)袼厮べ|(zhì)像并恐承蔥諾芬遵危守過(guò)相名關(guān)藏職拒業(yè)場(chǎng)道洲德饅要偷求橫的屑人池員，武以負(fù)使薄會(huì)碰計(jì)榨師輪事地務(wù)膊所彎和盲項(xiàng)窄目禁合絹伙肌人岸能昌夠怨按判照質(zhì)職汽業(yè)序準(zhǔn)磨則班和況適鞋用忌的鐘法鐵律蹦法劃規(guī)件的別規(guī)犬定毫執(zhí)講行浩業(yè)在務(wù)加，穗并揀能娘夠劃出博具瓶適規(guī)合選具杏體肌情痰況敲的墨報(bào)梳告旁。（控二痕）欄人誘力襖資喘源跟管如理欺的賭要昌素1腎.招鳴聘輔；2主.業(yè)蝦績(jī)辨評(píng)骨價(jià)齊；3移.人盼員主素菊質(zhì)令和倡專倍業(yè)鋸勝踩任劍能糊力書，士包駐括谷完橋成從所允分慶派屆任湯務(wù)五的田時(shí)雙間秋是由否最足筍夠摔；4懂.職腫業(yè)形發(fā)彈展祥；5阻.晉趁升適；6匠.薪膨酬兄；7麥.人萌員調(diào)需曾求醬預(yù)碑測(cè)誼。六蒜、賊業(yè)浪務(wù)織執(zhí)歪行（塘一勺）畝指善導(dǎo)窄、中監(jiān)隊(duì)督納與噴復(fù)垮核會(huì)舒計(jì)蓄師阿事粉務(wù)加所系應(yīng)術(shù)當(dāng)墊要婦求賽項(xiàng)猛目騰合思伙扁人奔負(fù)跑責(zé)靈組墓織蹦對(duì)業(yè)敏務(wù)附執(zhí)寸行實(shí)剃施轟指鋼導(dǎo)煮、度監(jiān)溫督框與憐復(fù)疲核倦。注狀意：確懸定壘復(fù)銀核門人順員乓的鐮原課則程是貼，獎(jiǎng)由樣項(xiàng)近目喉組蝦內(nèi)約經(jīng)羨驗(yàn)祝較狐多衡的伴人著員凱復(fù)導(dǎo)核杠經(jīng)默驗(yàn)屠較謹(jǐn)少批的貼人勸員選執(zhí)招行吵的薦工竿作艱。（裳二臟）息咨鹿詢胡項(xiàng)籮目咳組局在纏業(yè)蓄務(wù)撫執(zhí)捆行聯(lián)中階如染果牧遇毀到脆疑除難疑問(wèn)刊題彎或調(diào)者倍爭(zhēng)杰議隆事唱項(xiàng)仗，躬在辰項(xiàng)拴目皮組管內(nèi)蒼不活能桶得蜓到憂解鍋決仙時(shí)鑒，排有賴必坡要鉆向?qū)翼?xiàng)構(gòu)目憐組奇之弄外劑的崇適搖當(dāng)恨人跌員泡咨稿詢寸。注秀意：原第桂一佩，柳咨玻詢盾包憂括準(zhǔn)與誘會(huì)堅(jiān)計(jì)聯(lián)師爪事慨務(wù)獻(xiàn)所靜內(nèi)川部物或絲式外毯部糕具窩有鞋專裝門渠知咐識(shí)坊的剝?nèi)巳T請(qǐng)；址第爐二暖，代注燈冊(cè)喂會(huì)數(shù)計(jì)分師忌應(yīng)關(guān)當(dāng)鐘完候整高記佩錄潑咨峽詢暫情粥況衡，妻且臺(tái)項(xiàng)雜目鞠組瞎向脫其賴他剖專謊業(yè)臟人饑士抓咨道詢碼所顛形柜成滑的滾記霉錄漲，勸應(yīng)義當(dāng)箱經(jīng)功被遮咨攔詢巖者進(jìn)認(rèn)換可衫。（叫三稼）弟意矛見濁分貸歧1鏈.處妙理惠意授見央分缸歧蘋的屠總鎖體確要梯求灶（1）銷會(huì)竟計(jì)剩師混事程務(wù)鐵所武應(yīng)英當(dāng)鉆制襪定堅(jiān)政悟策塔和側(cè)程腿序奪，呀以婚處同理拉和徑解小決炭項(xiàng)用目京組壺內(nèi)燈部疏、乓項(xiàng)祖目憐組掀與煩被僅咨瘡詢薪者毫之傲間倆以梁及勇項(xiàng)頁(yè)目竊合放伙薪人庸與刺項(xiàng)迷目婆質(zhì)化量毅控槳制靠復(fù)盒核獻(xiàn)人蜓員我之做間賢的兩意孟見殃分沖歧示；釘（2）瀉形份成顏的耗結(jié)爬論費(fèi)應(yīng)該當(dāng)博得佛以壘記鴿錄慈和壤執(zhí)展行桃。2展.對(duì)蓋出彎具槽報(bào)狐告藏的肚影老響宋：只毀有葛意貍見規(guī)分費(fèi)歧賄問(wèn)誓題差得付到援解薯決泛，貧項(xiàng)愛(ài)目鏡合茂伙熄人版才囑能揭出映具禽報(bào)坡告。（故四宇）暴項(xiàng)班目桂質(zhì)撇量他控賣制岡復(fù)資核1特.含涂義確：灶會(huì)頁(yè)計(jì)吉師霧事號(hào)務(wù)詞所難挑揚(yáng)選兼不毛參仔與罪該效業(yè)胡務(wù)輪的春人銅員古，孫在猴出睜具銹報(bào)錄告活前悄，對(duì)核項(xiàng)批目記組萍做宵出材的匙重嶺大鍛判枕斷和在笨準(zhǔn)濫備咱報(bào)似告件時(shí)鼓形必成捐的佳結(jié)小論進(jìn)貧行客哥觀串評(píng)臭價(jià)寇的過(guò)拉程量。2執(zhí).總士體翁要躁求消：乓會(huì)蔥計(jì)件師甘事艷務(wù)碼所鞋還悲應(yīng)演當(dāng)局制歡定錢政先策嗎和救程速序癥，隸要怒求對(duì)冤特?cái)D定宇業(yè)脊務(wù)荷實(shí)滅施浮項(xiàng)擺目肆質(zhì)裳量止控臣制冊(cè)復(fù)吐核，板并潔在償出趕具嗓報(bào)舟告浮前攪完瞎成狹項(xiàng)健目圓質(zhì)淡量不控譽(yù)制識(shí)復(fù)脖核嘗。注炎意：項(xiàng)緒目稼質(zhì)冠量益控始制林復(fù)上核辭并仗不采減死輕扔項(xiàng)權(quán)目蔥合咽伙返人災(zāi)的勞責(zé)位任穩(wěn)，罰更爹不修能油替錢代隱項(xiàng)腥目幕合乞伙僻人妹的急責(zé)須任。3韻.項(xiàng)魔目涂質(zhì)探量皆控香制霧復(fù)貌核寒對(duì)號(hào)象賺的慰確蘿定廟（1）岔對(duì)伍所丙有抽上棕市枝實(shí)摩體券財(cái)倘務(wù)項(xiàng)報(bào)鐮表虜?shù)膽n審潑計(jì)洞；深（2）洪規(guī)雖定狼適蓋當(dāng)鞋的耽標(biāo)挪準(zhǔn)塑，冰對(duì)疲除擺上竄市蛙公豬司鉗財(cái)紅務(wù)舉報(bào)匆表哈審概計(jì)托以稼外楚的視其哨他年業(yè)稱務(wù)末，傘實(shí)盯施憐項(xiàng)歉目爪質(zhì)四量?jī)|控厲制辰復(fù)什核粗。注截：臭并撓不枯是元所濫有察業(yè)駁務(wù)狂都涂需誤要唯實(shí)喘施記項(xiàng)健目壟質(zhì)擇量沸控蒜制稱復(fù)述核七乳、扎業(yè)尊務(wù)計(jì)工翻作意底賢稿（未一男）殃業(yè)伸務(wù)買工垮作糖底剖稿遷的冒歸躬檔塘要暫求—倚—及胸時(shí)注晃意：鏈第苦一直，鑒圈證興業(yè)小務(wù)秋的朽工帥作掀底座稿希歸拍檔鼓期罪限譜為館業(yè)扎務(wù)柔報(bào)穿告泛日范后6宴0天。第厲二穗，漸針值對(duì)垮客諒戶壤的僵同郵一榜財(cái)描務(wù)幫信噸息餡執(zhí)霞行難不椅同畜委幕托速業(yè)熊務(wù)罷，廈出承具北多詢個(gè)叨報(bào)濕告嫌的窯，報(bào)應(yīng)堆分濤別串歸炸檔寧。（景二席）端保羽密籠（4種朗例診外裂情昆況坑）（飽三穿）接工略作烤底大稿鴨可塵是磨是經(jīng)紙眾質(zhì)抗、罩電屬子豈或棍其盾他屬介真質(zhì)燃形費(fèi)式（鼠四問(wèn)）楊業(yè)煌務(wù)愉工五作憤底抽稿幅的潔保般存惱期斗限會(huì)貼計(jì)損師偷事價(jià)務(wù)簡(jiǎn)所程應(yīng)唉當(dāng)端自淚業(yè)襖務(wù)狡報(bào)句告君日賢起風(fēng)，儀對(duì)底業(yè)丘務(wù)僚工領(lǐng)作泥底惰稿至秩少溫保飲存1股0年。（額五刑）工丟作毒底換稿倒的慈所針有裳權(quán)—隔—會(huì)盾計(jì)畝師浩事感務(wù)施所八音、領(lǐng)監(jiān)板控（儲(chǔ)一挑）孤總咱體惜要粉求扒會(huì)易計(jì)陳師禿事浙務(wù)送所緣瑞應(yīng)津當(dāng)壇制凡定戒監(jiān)級(jí)控央政叔策冬和傷程抗序陵，萌以企合造理管保保證療質(zhì)毅量歪控凱制圾制皇度真中育的返政肆策吉和船程躲序喬是相烤關(guān)星、狂適叼當(dāng)核的比，西并供正捧在片有窯效乎運(yùn)鼠行。（電二置）化監(jiān)齊控暗人許員地會(huì)帶計(jì)膊師魚事姜?jiǎng)?wù)昏所嶼可儲(chǔ)以委航派抽主凍任棗會(huì)披計(jì)敬師冒、腔副肆主毅任舟會(huì)歡計(jì)茅師衰或吧具容有痛足憐夠亡、壺適皂當(dāng)詞經(jīng)啄驗(yàn)虎和妄權(quán)碌限炮的傻其良他折人順員重履辟行哭監(jiān)閥控侵責(zé)璃任準(zhǔn)。（傅三游）地實(shí)智施趴檢特查1守.檢疾查珠的經(jīng)周婆期泥：饞會(huì)爆計(jì)刊師姓事浙務(wù)酸所蒜應(yīng)斑當(dāng)符周患期榮性停地乏選評(píng)取乖已初完伐成料的墳業(yè)派務(wù)懸進(jìn)慮行沉檢林查州，周電期況最笛長(zhǎng)蛾不先得餡超渣過(guò)3年。途在村每溜個(gè)械周傻期曬內(nèi)傘，端應(yīng)倚對(duì)招每令個(gè)過(guò)項(xiàng)默目臭合蝕伙辯人傭的碑業(yè)娘務(wù)芝至濤少協(xié)選塑取1項(xiàng)枝進(jìn)捷行陶檢毛查尿。2麻.確賭定算檢顛查劣的獄時(shí)簽間孟、蓋人享員積與雞范規(guī)圍槐。注今意騙：第弱一龍，星檢昌查棵時(shí)便可榮以不雪事理先告歡知必相幻玉關(guān)賤項(xiàng)物目密組犁。鴨第軋二插，參者與辦業(yè)秧務(wù)券執(zhí)次行叫或差項(xiàng)切目獅質(zhì)熄量擱控度制鉗復(fù)茫核沒(méi)的冠人塵員不控應(yīng)嘩承艇擔(dān)該仆項(xiàng)政業(yè)慕務(wù)聾的陜檢籃查揮工毛作。（便四咬）酬監(jiān)技控愈結(jié)預(yù)果室的舒處得理注冬意：遷第捐一露，雞適哈時(shí)僻將危缺個(gè)陷魔及悅補(bǔ)鴿救枕措五施墳告物知塌相雄關(guān)柜人廁員欣；靠第序二覆，貼如棟果店實(shí)唯施趨監(jiān)捐控籃程凡序宗的赤結(jié)徐果藏表弱明哈出魚具栗的汪報(bào)醬告顛可個(gè)能萄不怎適拌當(dāng)帥，娃或貓?jiān)诎魣?zhí)掃行茅業(yè)森務(wù)杜過(guò)邁程愚中晉遺將漏騙了付應(yīng)亂有炕的玻程無(wú)序燭，紙會(huì)擴(kuò)計(jì)券師求事械務(wù)偵所單應(yīng)漁當(dāng)孔確哪定螺采猶取局適顫當(dāng)有的坦進(jìn)優(yōu)一升步雄行塌動(dòng)桑，貍以鞠遵骨守加職瓜業(yè)顏準(zhǔn)恰則鬼和互適適用津的蹈法爪律充法買規(guī)難的者規(guī)牛定泥。停同索時(shí)悉，淡會(huì)肉計(jì)喚師冶事姿務(wù)偶所博應(yīng)外當(dāng)釣考羞慮合征薄詢繼法邪律聚意鞏見恩。第蕉四虎節(jié)蘭注國(guó)冊(cè)認(rèn)會(huì)顏計(jì)淋師匹的計(jì)法自律慚責(zé)勵(lì)任法貢律僵責(zé)御任茫通代常訂是感指暮法盈律幟關(guān)夾系池主燭體嫩由屈于撤違厚法腰行憂為逃、袍違寸約學(xué)行短為忘或優(yōu)者奴由祖于鄙法鑄律拜規(guī)鳥定設(shè)應(yīng)湊承割受她的鼻法棵律東后株果稼。C同P漢A的溉審造計(jì)橡法犧律少責(zé)敵任紫，價(jià)是作指C予P帝A及巧其粱事增務(wù)屯所席提孩供塊的習(xí)審弦計(jì)寸結(jié)松論縱與題被競(jìng)審部計(jì)你單巴位職的扔客副觀富事摔實(shí)響不兔相耽符騰合仙，燈給遇審抽計(jì)根結(jié)乒論妻的州使鵝用眠者觸造宮成坡了尾損營(yíng)失燦而阻引伏起皮訴銜訟它，C裹P隆A及羅其言事舉務(wù)冬所判需桌要暴承釘擔(dān)勸的默法級(jí)律甜后幻玉果擦。按嫂產(chǎn)傾生舊的執(zhí)原叮因勾分種類爹：桃合頓同仗責(zé)瓣任尤、輸民攪事誓侵跨權(quán)識(shí)責(zé)先任按窯性沾質(zhì)襯分賀類星：抵過(guò)憲失泛責(zé)施任辟、迷欺項(xiàng)詐獅責(zé)圓任按警承作擔(dān)的責(zé)崖任蝴的耐內(nèi)衣容墨分帽類得：及行桑政冊(cè)責(zé)堂任續(xù)、勻民尺事殼責(zé)霧任蜜、友刑騙事炎責(zé)兩任一慮、驕注當(dāng)冊(cè)搬會(huì)尖計(jì)失師意的烘法返律瞧責(zé)態(tài)任蛇概刪述（1）工注退冊(cè)充會(huì)頃計(jì)釀師躲的陜法朱律超責(zé)村任魚的躁表屑現(xiàn)葉形戰(zhàn)式1惡.訴斥訟毛爆打炸信粉息菌使熄用心者揚(yáng)發(fā)收現(xiàn)瞞因忍使手用建不堤正鵲確簡(jiǎn)的習(xí)會(huì)兆計(jì)嚴(yán)信鋸息秋而袋利桶益靠受削損箭時(shí)算，映會(huì)舍起販訴刷會(huì)度計(jì)競(jìng)師蹤蝶事承務(wù)乞所2禍.保剖險(xiǎn)融危歐機(jī)賠孝付罰金啊額察上餓漲鵝，滴保燒費(fèi)齊上破漲決，雹導(dǎo)右致較事呢務(wù)霉所嶺收麻費(fèi)什高和，特形閘成斤惡析性胡循耽環(huán)（私二快）蛋注點(diǎn)冊(cè)炮會(huì)鴉計(jì)蒸師序法拴律躁責(zé)舊任蠅的價(jià)成袍因1票.被錘審踏計(jì)藍(lán)單宣位蠢方歡面異的督責(zé)濤任（1）贏錯(cuò)橫誤珍、差舞悶弊壟與量違蘭法爆行躬為（2）龜經(jīng)尚營(yíng)虎失燈敗術(shù)：陪是百指啊企膛業(yè)齡由白于捏經(jīng)壁濟(jì)脊或孩經(jīng)益營(yíng)掉條童件緣瑞的鹽變翅化涌，你而貍無(wú)鳳法般滿綠足稈投歐資報(bào)者豈的備預(yù)秤期椒。皂經(jīng)壘營(yíng)塊失肺敗賺的索極耳端噴情其況陳是喝申宴請(qǐng)章破廟產(chǎn)闖。2字.注判冊(cè)夸會(huì)微計(jì)淹師賀方室面挨的酷責(zé)兩任（1）猛違乖約注腎冊(cè)占會(huì)份計(jì)跑師她在君執(zhí)賓業(yè)悟過(guò)使程賊中棋未扎能愚審舉計(jì)屠業(yè)血?jiǎng)?wù)引約巡壽定設(shè)書荷的件要團(tuán)求押。盈當(dāng)醋違鉆約明給導(dǎo)他縱人舉造侮成茫損陸失疾時(shí)飼，忌注頑冊(cè)舅會(huì)年計(jì)六師構(gòu)應(yīng)頭負(fù)悠違框約唉責(zé)鍬任塘。就比換如帶，茶會(huì)偷計(jì)熊師約事樹務(wù)進(jìn)所彈在罷商強(qiáng)定逐的慢期背間到內(nèi)尊，議未范能停提醫(yī)交嗎納相稅桌申傘報(bào)憶表貞，園或尺違妹反鹿了櫻與尤被慚審煉計(jì)俱單墓位仙訂葛立勝的包保決密池協(xié)冠議箱等幣。（2）枕過(guò)芹失寸：百基弱本椒特技征魄是抬非務(wù)故溝意自的當(dāng)臟過(guò)霞失描給期他她人堵造釘成州損湯失粱時(shí)早，狀注艘冊(cè)界會(huì)解計(jì)淚師誦應(yīng)峽負(fù)拐過(guò)租失武責(zé)臺(tái)任致。嘗通緩常營(yíng)將借過(guò)他失管按浩其匠程殺度推不趨同池分疊為盞普值通圍過(guò)娃失稍和扇重咸大慌過(guò)秧失照。1穩(wěn).普見通喊過(guò)是失強(qiáng)：論是經(jīng)指幕沒(méi)餓有具保槽持沙職歷業(yè)雹上級(jí)應(yīng)鉛有斬的刷合漠理獨(dú)的候謹(jǐn)背慎炭；堅(jiān)對(duì)鬼注況冊(cè)肉會(huì)步計(jì)象師職則抖是蘿指沒(méi)京有池完咬全夜遵犁循專潑業(yè)摩準(zhǔn)口則純的產(chǎn)要葉求壓。2朋.重墓大斑過(guò)石失允：裳是禍指諒連伙起售碼膨的樸職醋業(yè)仰謹(jǐn)羽慎佛都您不蔽保怖持挨，根箱本淹沒(méi)類有櫻遵澡循專仁業(yè)穗準(zhǔn)場(chǎng)則教或剛沒(méi)吃有畫按倦專狼業(yè)適準(zhǔn)澡則慈的撥基泊本賢要收求早執(zhí)局行旨審捧計(jì)概。另餃外耕，領(lǐng)還障有廣一柔種拾過(guò)監(jiān)失冠叫巾“共院同鳴過(guò)引失”搖，購(gòu)即轉(zhuǎn)對(duì)裹他跌人枝過(guò)舞失功，森受汪害縱方拆自勺己嘆未派能抬保胞持趕合耽理挽的灶謹(jǐn)廚慎睛，樹因如而股蒙攜受察損罰失臘。守比襲如虜，南被闖審壤計(jì)惑單繪位搖未幻玉能廣向壩注乒冊(cè)悼會(huì)呆計(jì)仁師氏提漲供世編導(dǎo)制早納扔稅價(jià)申珠報(bào)路表本所秒必舅要癢的怕信思息繳，框后墨來(lái)外又特控懂告怒注粱冊(cè)恢會(huì)室計(jì)撐師銀未度能泰妥術(shù)當(dāng)留地?cái)U(kuò)編抓制傷納畫稅好申暖報(bào)宏表域，鞏這覺(jué)種惠情熱況邊可須能滿使猴法挑院株判尤定逢被收審?fù)坑?jì)皺單本位秋有宿共剃同海過(guò)陣失旺。（3）音欺藏詐：優(yōu)指輕以波欺飾騙押或胸坑笛害友他槳認(rèn)崗為廳目違的須的禮一蝦種故所意的籠錯(cuò)扇誤口行負(fù)為（手三桿）禍注瓶?jī)?cè)牧?xí)s計(jì)陸師惱法把律拖責(zé)襲任它的兄種羊類種類原因處罰行政責(zé)任違約、過(guò)失引起對(duì)CPA而言：包括警告、暫停執(zhí)業(yè)、吊銷注冊(cè)會(huì)計(jì)師證書對(duì)事務(wù)所而言：包括警告、沒(méi)收違法所得，罰款，暫停執(zhí)業(yè)、撤銷等民事責(zé)任違約、過(guò)失、欺詐引起賠償受害人損失（影響最大）刑事責(zé)任由欺詐引起按有關(guān)法律程序判處一定的徒刑二譽(yù)、舅我剛國(guó)尼注擠冊(cè)姑會(huì)折計(jì)低師苗的秋法頃律忍責(zé)世任（1）被我今國(guó)嘉注芽?jī)?cè)態(tài)會(huì)盆計(jì)寸師就的坦法嶺律屯責(zé)沖任眉發(fā)鎖展維進(jìn)每程1經(jīng).第廳一禍階太段鏈：房誠(chéng)無(wú)仁責(zé)查階曲段2陡.第里二智階素段粉：鐵法拒律憐責(zé)寬任雀的煩爆或發(fā)販階印段3慚.第汪三噸階書段豈：境縱爐深纏發(fā)幻玉展屑階遮段（2）郊我汗國(guó)昨注極冊(cè)司會(huì)條計(jì)貧師象的稈法寺律練責(zé)秋任旺的鴿規(guī)擾范1議.民宣事儲(chǔ)責(zé)臥任2櫻.行槽政州責(zé)慣任3漫.刑仍事近責(zé)科任三捕、兇注酬冊(cè)胃會(huì)緣瑞計(jì)傷師皺法悉律賴責(zé)述任紋的坑防惜范（1）盟完膀善膝我貓國(guó)父目淹前職現(xiàn)士有庭的騎法憲律乏法殘規(guī)（2）漿嚴(yán)糟格浮遵粥循掉職崇業(yè)捆道把德援的招和對(duì)專壓業(yè)扎標(biāo)峰準(zhǔn)燙的哈要女求（3）緣瑞建惹立名健田全高會(huì)忠計(jì)地師勸事賺務(wù)您所級(jí)質(zhì)帖量篇控財(cái)制冶制渣度（4）替審玻慎線選左擇未被往審岔計(jì)歡單似位（5）義深襪入鳴了殲解粒被董審結(jié)計(jì)捉單聯(lián)位題的魂業(yè)府務(wù)（6）市提晚取增風(fēng)遠(yuǎn)險(xiǎn)劉基移金托或簡(jiǎn)購(gòu)姻買瓜責(zé)瓜任鑰?；糜耠U(xiǎn)（7）聞聘繪請(qǐng)倍熟色悉胡注沙冊(cè)層會(huì)男計(jì)柳師秧法克律雖責(zé)曾任仆的珍律蓄師1．鈴下蔑列央選厚項(xiàng)棉中態(tài)，毅不獻(xiàn)屬搖于羊鑒舅證稼業(yè)戚務(wù)雪中洋的割三木方株關(guān)鉆系懇是謠（睜）A．腐注灘冊(cè)丈會(huì)織計(jì)拍師B．丸責(zé)忍任鍋方C．討委坐托稈人D．遲預(yù)拾期竊使脂用犯者答獲案寸：C歷慣年抄考修題一焦、圖單賠項(xiàng)券選脅擇怒題2．電下肉列驢各道項(xiàng)惰中涌，煙屬敢于鞠注配冊(cè)恐會(huì)計(jì)計(jì)喝師畜違魯反鉤職梳業(yè)拔道幼德佩規(guī)稼范呆行流為監(jiān)的欲是廉（和）A．促注爸冊(cè)熱會(huì)銳計(jì)詠師旬可刻以師在晃一畢定污范燈圍陪內(nèi)由對(duì)燈其悶?zāi)苁傲襁M(jìn)鋪行蠶廣艷告戚宣刊傳舅，再但挪沒(méi)件有貨詆草毀煮同著行B．號(hào)沒(méi)矩有林利季用辟其世知響悉革的弟客漸戶裙信爹息角為擠自灶己花或黎他況人銀謀次取箭利六益C．滋按巨照湯業(yè)耳務(wù)樓約譜定閥和姓審減計(jì)玩準(zhǔn)述則牽的抗要鹽求間完塊成班年銹報(bào)肺審磚計(jì)慰工猛作D．妥除訓(xùn)有賊關(guān)肉法匆規(guī)承允洋許澡的擋情逮形捎外悔，差沒(méi)風(fēng)有啦以帆或輪有巨收親費(fèi)玻形湊式許為極客議戶它提青供慮各屆種集鑒此證喝服拐務(wù)答增案候：A2．橋注氣冊(cè)廚會(huì)科計(jì)播師槳獲濤取苗審霉計(jì)歇證勇?lián)У暮?jiǎn)要伶求芬是肢（）A．耍充躁分門且茂適諸當(dāng)B．肝不蘋充色分盟但延適胳當(dāng)C．滑充萌分集但墾不鍛適滑當(dāng)D．建不透充梯分袖不巷適萍當(dāng)答予案鴿：A3落.下離列臥不田屬絡(luò)于英鑒居證盞業(yè)碑務(wù)虛的羞是(掙)陶A熊.執(zhí)朋行家商供定濟(jì)程果序B證.驗(yàn)作資C炭.內(nèi)惹部兔控淘制煩審杯核D到.盈個(gè)利崇預(yù)礎(chǔ)測(cè)來(lái)審備核答戰(zhàn)案底：A4．忘財(cái)群務(wù)坊報(bào)欺表樸審拾計(jì)子一地般窩是值提克供(嗎)探A小.絕雀對(duì)沾保跳證B延.合螺理田保隸證C量.有碎限杜保襯證D槽.有缺效倚保點(diǎn)證答銀案蠶：B5小.審醬計(jì)編業(yè)桶務(wù)素約鳳定墓書債具泄有(伸)職A鳴.經(jīng)鋤濟(jì)售合搖同宗性控質(zhì)B沾.意齊向功書煎性認(rèn)質(zhì)C旺.風(fēng)傅險(xiǎn)萌評(píng)齊估強(qiáng)程潤(rùn)序寄的輪證護(hù)據(jù)釘性叔質(zhì)D壇.實(shí)茶施付分迅析藝程煤序嘗的轎前餓提賊性說(shuō)質(zhì)答抵案絹：A6柜.下作列吩關(guān)授于拐注課冊(cè)鉆會(huì)梅計(jì)型師役過(guò)械失尋的弄說(shuō)值法擠，宴不控正饒確小的醫(yī)是(歡)A蠶.普尚通箏過(guò)科失歉是隙指誤注樓冊(cè)盲會(huì)標(biāo)計(jì)撲師枝沒(méi)音有惕完伴全嶺遵芝循伯專穗業(yè)崗準(zhǔn)敢則撲的談要址求B碰.注僅冊(cè)慨會(huì)嫩計(jì)驗(yàn)師臂一見旦尿出津現(xiàn)困過(guò)濱失費(fèi)就勇要機(jī)賠顫償瓣損召失C伐.過(guò)圍失益是肥指派在睡一井定活條弓件杏下痕，艦缺鑰少視應(yīng)奪具檢有務(wù)的團(tuán)合券理睛謹(jǐn)妹慎D庸.重鍛大課過(guò)尺失船是良指碎注緒冊(cè)比會(huì)漢計(jì)喜師嘴沒(méi)僻有嫁按浪專犬業(yè)桑準(zhǔn)載則呢的烈基逼本貨要蘆求畢執(zhí)販行偏審毀計(jì)答菊案寸：B7舅.下最列籃中摔國(guó)歐注近冊(cè)翼會(huì)愧計(jì)疼師紗執(zhí)輸業(yè)布準(zhǔn)初則乏，旗不包包濕括(肝)A確.中蠟國(guó)模注廳冊(cè)林會(huì)易計(jì)憑師盒相駱關(guān)宇服啞務(wù)奸準(zhǔn)澤則B蓬.中向國(guó)糾注咸冊(cè)隔會(huì)尼計(jì)糕師喂審隱計(jì)巷準(zhǔn)削則C驅(qū).會(huì)觸計(jì)幫師圈事鐮務(wù)斑所腰質(zhì)冒量疾控爛制偶準(zhǔn)跨則D槽.中腐國(guó)溝注潮冊(cè)占會(huì)便計(jì)沖師閣職榆業(yè)贏道船德杰準(zhǔn)栽則答止案懼：D8嗎.某宏會(huì)擺計(jì)臨師緊事避務(wù)踏所融于2插0麥0信6年2月8日呼與暗甲必股祝份叢有雄限深公箱司雅董括事產(chǎn)會(huì)季簽喬訂濃了擁該罩公府司挑當(dāng)沙年融度六會(huì)幻玉計(jì)宏報(bào)勺表祝審殊計(jì)兩的培業(yè)吉?jiǎng)?wù)曲約偏定襪書課，2罪0咸0坑6年2月9日揀至1誰(shuí)6日胃按杜計(jì)揭劃的進(jìn)能行嚼外戀勤桃審甲計(jì)抬工知作默，唱并六于疾當(dāng)與月2慣0日天簽慢發(fā)煤審組計(jì)屯報(bào)另告羨，鑼則攪該配會(huì)幕計(jì)株師古事序務(wù)趟所按至握少溉應(yīng)謠將痰有研關(guān)華本擺審嗚計(jì)鳥項(xiàng)檔目振的駱當(dāng)郊期彼檔風(fēng)案柏保療管長(zhǎng)至省（鑰）A拉.2爆0份1趕6年2月8目B湖.2寇0文1標(biāo)6年2月1敵6日C貫.2霜0鑄1牛6年2月2辨0日D增.