第六章審計(jì)風(fēng)險(xiǎn)4學(xué)時(shí)本章主要內(nèi)容第一節(jié)審計(jì)模式第二節(jié)審計(jì)風(fēng)險(xiǎn)的概念第三節(jié)審計(jì)風(fēng)險(xiǎn)的組成要素第一節(jié)審計(jì)模式一、賬項(xiàng)基礎(chǔ)審計(jì)二、制度基礎(chǔ)審計(jì)三、風(fēng)險(xiǎn)基礎(chǔ)審計(jì)審謙計(jì)蕩模數(shù)式羅發(fā)嘗展投的莊三亦階惑段賬忠項(xiàng)淘基資礎(chǔ)膀?qū)徟捎?jì)辱；審級計(jì)診風(fēng)辯險(xiǎn)妹=稍固炎有娃風(fēng)書險(xiǎn)且×檢儀查迎風(fēng)向險(xiǎn)制該度渡基言礎(chǔ)纏審誤計(jì)提抵高盛審葉計(jì)位的桑效暢率絡(luò)與蛇效遙果缺蹦點(diǎn)條：剪局話限湯于騎被坊審些單醬位異內(nèi)勾部燭；審增計(jì)揮風(fēng)犧險(xiǎn)乞=科固失有贏風(fēng)辣險(xiǎn)熄×控摩制膜風(fēng)帶險(xiǎn)×騾檢婆查趙風(fēng)競險(xiǎn)風(fēng)團(tuán)險(xiǎn)軌基突礎(chǔ)臥審學(xué)計(jì)做。從慌環(huán)怕境驢入跌手審?fù)涤?jì)惠風(fēng)抓險(xiǎn)竿=增重種大碧錯(cuò)層報(bào)掃風(fēng)箏險(xiǎn)蕉×欺檢誕查須風(fēng)遇險(xiǎn)引搖自蓄謝屋榮介《碎論捆審?fù)劣?jì)籠風(fēng)柴險(xiǎn)帖的云產(chǎn)狗生亂原狹因楊、芒模侮式通演耕變喘和占控王制等措喪施秧》發(fā)-娘-彈審碑計(jì)賄研降究則。味2糖0慢0睜3罰0膛4審換計(jì)禾期叢望測差穴距合疊理魂差伐距執(zhí)言行山差繩距兩粘種耍原鑒因刮：（成１暫）諒標(biāo)串準(zhǔn)梨不允足圾（器不村合臺理爸的谷準(zhǔn)裁則御）（丈２胳）伏執(zhí)亞行樓不采足忌（請不懂合獅理肯行牲為半）風(fēng)輝險(xiǎn)擱基紀(jì)礎(chǔ)堤審諷計(jì)砌產(chǎn)重生寧的常背拴景審峰計(jì)允期購?fù)罹幘鄬徑栌?jì)攀組蛾織罵的涌經(jīng)遺濟(jì)弦壓寄力風(fēng)協(xié)險(xiǎn)釣基攝礎(chǔ)紹審滑計(jì)租的付特廈點(diǎn)不夫考皺慮應(yīng)風(fēng)給險(xiǎn)剩的軋成浪因盾（脆內(nèi)沒部解或帆外分部鉤）根外據(jù)司風(fēng)館險(xiǎn)逝來睛分五配惱審終計(jì)汽資布源制墳度售基降礎(chǔ)寨審紛計(jì)漸與積風(fēng)粒險(xiǎn)清基增礎(chǔ)徑審塑計(jì)茫的冰比喇較制度基礎(chǔ)審計(jì)風(fēng)險(xiǎn)基礎(chǔ)審計(jì)確定審計(jì)重點(diǎn)依據(jù)內(nèi)部控制風(fēng)險(xiǎn)評估審計(jì)程序的起點(diǎn)內(nèi)部控制評估重大錯(cuò)報(bào)風(fēng)險(xiǎn)評估對內(nèi)部控制的運(yùn)用以會計(jì)控制為主內(nèi)部控制整體框架對審計(jì)風(fēng)險(xiǎn)的處理控制風(fēng)險(xiǎn)檢查風(fēng)險(xiǎn)所有風(fēng)險(xiǎn)因素審計(jì)出發(fā)點(diǎn)需求導(dǎo)向供給導(dǎo)向第附二發(fā)節(jié)牲審贈計(jì)抬風(fēng)把險(xiǎn)霧的搶概叮念一粘、櫻審叉計(jì)火風(fēng)銳險(xiǎn)汗的盡含烤義二桃、器審漸計(jì)呆風(fēng)帖險(xiǎn)筍的甩分蠅類三蛛、訴審咸計(jì)釋風(fēng)內(nèi)險(xiǎn)剃的踏組耗成蓮要兆素四憑、宰審描計(jì)遮風(fēng)寄險(xiǎn)類、匠審冊計(jì)活證椅據(jù)球、沙重建要擇性生的夾關(guān)岸系一站、濃審真計(jì)章風(fēng)侄險(xiǎn)層的辮含狐義廣嘉義談理縱解：猛審壯計(jì)喝風(fēng)造險(xiǎn)腫是休指扭對婆審倉計(jì)薯主科體燃產(chǎn)番生書不茂利椅影奸響斥的閉一喊切站可猛能春性猜。如隸客抗戶虧的蓋經(jīng)布營添風(fēng)發(fā)險(xiǎn)爛會節(jié)增紙加哥審歷計(jì)仁風(fēng)做險(xiǎn)審潮計(jì)窗風(fēng)鋸險(xiǎn)貍的拆概華念：財(cái)省務(wù)耍報(bào)老表彩存續(xù)在泰重其大蔬錯(cuò)賭報(bào)鞋而樹注項(xiàng)冊可會暗計(jì)游師景發(fā)撐表忽不月恰壞當(dāng)示審名計(jì)次意笑見倦的膊可扶能王性鎮(zhèn)。合華理臺保潑證氧與夠?qū)彾苡?jì)話風(fēng)沈險(xiǎn)尚互翼為注補(bǔ)遷數(shù)投，婦即除合毯理袖保俯證圣與仔審此計(jì)懂風(fēng)戚險(xiǎn)子之療和攪等舊于頁1口0怎0栽％客釣戶肺的化經(jīng)宜營拆風(fēng)什險(xiǎn)閥因恭素與寸財(cái)躬?jiǎng)?wù)匆報(bào)魔告弓舞拿弊舟性芳關(guān)崗的樹風(fēng)停險(xiǎn)信因翼素以功前叼年歇度凱審騎計(jì)騾的視結(jié)驅(qū)果首江次抵接腥受彈業(yè)叮務(wù)更v警s耗.包多敏次刺接冷受烤業(yè)潤務(wù)關(guān)路聯(lián)罩方非青經(jīng)效常廣性帥業(yè)突務(wù)判唉斷碗–腳正馳確嗓記下錄子賬染戶伏余枕額博與攪交浮易資謊產(chǎn)柄被喉挪舍用竟的瞞可勝能冠性影認(rèn)響辨報(bào)醫(yī)表苦層心風(fēng)慕險(xiǎn)具的盯因赤素管倘理隸人滅員片的甚品奧行吸和革能脾力表。父管襲理胃人匪員文，掩特片別喬是附會迷計(jì)穿人挎員籮的沖變屠動(dòng)另情毅況鼠。派管獵理膚人濕員夠遭曾受值的障異懶常照壓塞力肅。古業(yè)紗務(wù)富性積質(zhì)音。表影裕響汪被虛審斃計(jì)系單質(zhì)位原所遺在圓行決業(yè)重的煤環(huán)間境敗因肆素伯。經(jīng)燒營寒風(fēng)緩險(xiǎn)皺對奮審務(wù)計(jì)幣風(fēng)非險(xiǎn)頌的僅影奮響經(jīng)椒營御風(fēng)就險(xiǎn)閑源突于詳對飼被菠審潔計(jì)餡單祝位濾實(shí)?，F(xiàn)田目懲標(biāo)拼和腐戰(zhàn)識略斤產(chǎn)紹生相不繞利涌影段響握的筒重快大榴情誓況孟、剪事鄙項(xiàng)露、晶環(huán)體境逆和跌行嬸動(dòng)喂，磚或光源觸于撥不場恰著當(dāng)?shù)蔚牧x目喪標(biāo)恥和宏戰(zhàn)咳略等。第不墻同屬的芽企似業(yè)枝可勝能腳面厭臨趴不落同禮的糟經(jīng)屑營濾風(fēng)凳險(xiǎn)臘，評這料取壯決科于惡企牢業(yè)統(tǒng)經(jīng)楊營活的鑄性溫質(zhì)喂、蔬所事處躬行寨業(yè)鼻、休外仙部橫監(jiān)止管敗環(huán)殃境釘、北企英業(yè)被的邊規(guī)抖?；液惋w復(fù)片雜節(jié)程餃度汪。畜管紗理頂層成有俯責(zé)判任覆識膠別炸和弱應(yīng)賺對決這列些優(yōu)風(fēng)行險(xiǎn)雙。在嫌審淡計(jì)語準(zhǔn)訴則纖中龍之?dāng)厮d以保強(qiáng)手調(diào)轎經(jīng)漸營店風(fēng)降險(xiǎn)念，右是圣因旱為照經(jīng)旅營弓風(fēng)低險(xiǎn)床與研財(cái)色務(wù)沾報(bào)拉表鳥發(fā)住生俯重夏大紀(jì)錯(cuò)雜報(bào)途的般風(fēng)這險(xiǎn)滑密物切史相陵關(guān)已。張?jiān)S蹦多潤經(jīng)汁營張風(fēng)圍險(xiǎn)稠最勁終捎都啊會那有饞財(cái)疾務(wù)冤后兼果削，央因鞏而晶影滲響吹到納財(cái)跳務(wù)按報(bào)忽表哲，趨進(jìn)跑而穴對醫(yī)財(cái)?shù)瓌?wù)伐報(bào)纖表脂審鏟計(jì)岔產(chǎn)健生呼影鄙響仿。審歸計(jì)半風(fēng)增險(xiǎn)影的碰概佛念一嬌、轟審數(shù)計(jì)帳風(fēng)撞險(xiǎn)厘的天含們義二趙、奴審盈計(jì)昨風(fēng)垮險(xiǎn)全的塌分幣類三池、續(xù)審痰計(jì)鋼風(fēng)填險(xiǎn)早的從組編成銹要鬼素四悉、椒審跨計(jì)僅風(fēng)棗險(xiǎn)釋、估審煮計(jì)暫證秀據(jù)齒、賓重螺要格性云的智關(guān)許系二繡、虜審悼計(jì)赤風(fēng)蒜險(xiǎn)稠的球分雁類審馳計(jì)境職么業(yè)薄風(fēng)劉險(xiǎn)審被計(jì)研項(xiàng)倍目博風(fēng)紙險(xiǎn)第憶二撕節(jié)逮審染計(jì)冒風(fēng)封險(xiǎn)望的呆概域念一獸、表審狡計(jì)褲風(fēng)鉗險(xiǎn)么的赴含醫(yī)義二賢、辱審芹計(jì)威風(fēng)著險(xiǎn)罰的營分盼類三點(diǎn)、浙審仔計(jì)霸風(fēng)馬險(xiǎn)騙的這組勵(lì)成嶺要聽素四買、敵審扁計(jì)棵風(fēng)蒸險(xiǎn)量、霜審戚計(jì)借證矮據(jù)漂、列重歪要?jiǎng)冃责I的寶關(guān)麗系三蕩、肺審公計(jì)傭風(fēng)盆險(xiǎn)惠的豈組蜻成吵要解素審重計(jì)柿風(fēng)疑險(xiǎn)虛=搏重享大理錯(cuò)森報(bào)晝風(fēng)膽險(xiǎn)×檢輸查寧風(fēng)竄險(xiǎn)模淘型虹的睜?wèi)?yīng)互用片：檢光查蹲風(fēng)掛險(xiǎn)雪=檢紐奉查狹風(fēng)酷險(xiǎn)簡的珠可淚接汁受萬水斧平奔決博定峽了估審槳計(jì)景程田序錦的此性盤質(zhì)家、喜時(shí)固間悟和駁范期圍節(jié)。重造大遼錯(cuò)順報(bào)乞風(fēng)踐險(xiǎn)審哀計(jì)衰風(fēng)買險(xiǎn)可腸接襖受得審預(yù)計(jì)廉風(fēng)兩險(xiǎn)級D排A芳R計(jì)盒劃飄的級檢浙查忠風(fēng)謙險(xiǎn)潮P除D鋤R重突大道錯(cuò)帶報(bào)庸風(fēng)雖險(xiǎn)重謙大滋錯(cuò)但報(bào)晉風(fēng)拍險(xiǎn)趴是芳指初財(cái)且務(wù)積報(bào)杯表添在次審串計(jì)斥前次存滅在槍重育大宴錯(cuò)焦報(bào)疊的民可怎能廳性。兩悼個(gè)鐘層礦次劈燕的橡重蘇大同錯(cuò)董報(bào)傍風(fēng)頃險(xiǎn)（適1習(xí)）臂財(cái)例務(wù)車報(bào)苦表痛層陽次（券2粘）承各責(zé)類民交悟易斬、沃賬謀戶醉余薦額恥、曲列取報(bào)苦（艱包握括步披翼露庭，嘆下達(dá)同箏）艱認(rèn)啊定詠層冷次如慚何所評厚估啦財(cái)閑務(wù)齒報(bào)陵表梢層攀次來和文認(rèn)蒙定第層拍次頂?shù)奈缰貨_大缸錯(cuò)曉報(bào)稼風(fēng)客險(xiǎn)遮，輝參蝴見澆第很九革章繩。控碧制雕風(fēng)縣險(xiǎn)客揚(yáng)戶湊的企內(nèi)交控追風(fēng)神險(xiǎn)叼足壟夠針低積到丙防校止煉錯(cuò)欠報(bào)評針估?？靥字聘棚L(fēng)贏險(xiǎn)責(zé)低化于錄最羨大類值憂:必唯須群研挪究使并算記沾錄是控凍制廟結(jié)掛構(gòu)必像須礦測稱試駁其幼有魯效晉性重滅大露錯(cuò)敢報(bào)漲風(fēng)河險(xiǎn)漁與趴控儀制助風(fēng)喊險(xiǎn)灣的呈區(qū)放別即？檢狀查業(yè)風(fēng)蘿險(xiǎn)檢會查們風(fēng)母險(xiǎn)嘆是昨指垃某侍一功認(rèn)哄定蘿存倍在磨錯(cuò)川報(bào)償，者該脾錯(cuò)膀報(bào)栽單摟獨(dú)餓或臉連景同率其圾他扭錯(cuò)辮報(bào)福是舍重?zé)笱椎淖档溩⒅饍札g會串計(jì)殘師猜未駝能蹦發(fā)來現(xiàn)萬這素種毯錯(cuò)潤報(bào)處的推可怕能圖性貧。檢織查熄風(fēng)妄險(xiǎn)紋的撤大灰小隸取總決旋于充審蠅計(jì)默人先員層的適執(zhí)尊業(yè)爭行段為態(tài)。冰是催可松控字風(fēng)進(jìn)險(xiǎn)嶼。檢稅查放風(fēng)員險(xiǎn)劈燕與鉤重吐大壤錯(cuò)釘報(bào)墻風(fēng)囑險(xiǎn)酬的務(wù)反幫向養(yǎng)關(guān)蹄系評薪估克的融重離大徒錯(cuò)浮報(bào)鄉(xiāng)豐風(fēng)美險(xiǎn)堅(jiān)越育高糖，返可吧接男受視的諷檢毀查抬風(fēng)詢險(xiǎn)溝越奴低墓；臥評科估旗的嗓重憂大粉錯(cuò)銷報(bào)移風(fēng)糟險(xiǎn)臥越藍(lán)低釣，大可是接薄受栽的喊檢濫查塘風(fēng)劉險(xiǎn)尾越獨(dú)高修。計(jì)賤劃咸的揉檢立查攜風(fēng)罪險(xiǎn)審哪計(jì)斗師路未恰能慕發(fā)脾現(xiàn)會重遵大部錯(cuò)灣報(bào)撈的賢風(fēng)釣險(xiǎn)確剩定亦證躁據(jù)振的高數(shù)氧量自疼變堪量范，碼尤燦其此它鼻風(fēng)輛險(xiǎn)途因?qū)偎卣`確戰(zhàn)定減村少章更跟多杯的晴證蠶據(jù)P歌D奸R鼓必水須環(huán)綁境箭風(fēng)池險(xiǎn)重浩大丹錯(cuò)矛報(bào)位風(fēng)榴險(xiǎn)檢噴查皺風(fēng)螞險(xiǎn)可侵接透受浮審模計(jì)租風(fēng)速險(xiǎn)卷D衫A受R內(nèi)環(huán)部午控流制審億計(jì)赤程屠序控燭制宣風(fēng)芬險(xiǎn)影媽響碼可錯(cuò)接踏受急審侍計(jì)箱風(fēng)江險(xiǎn)泄的繼因晶素外煙部耐使欺用僚者冊對草財(cái)捎務(wù)子報(bào)定告址的積依晚賴違程獅度在悼審雪計(jì)胡報(bào)荒告率發(fā)巾布房誠之鳳后猾客防戶抹出潑現(xiàn)伴財(cái)勿務(wù)洽問蟻題瓶的訪可希能呢性審罩計(jì)陸師飄對黎管釣理習(xí)層熊誠公信帖度壇評勝價(jià)經(jīng)像營鼠風(fēng)屑險(xiǎn)召對貧可弊接足受審錄計(jì)晉風(fēng)已險(xiǎn)棚的糟影犬響當(dāng)基財(cái)冬務(wù)揚(yáng)報(bào)季告瘡發(fā)攪生錯(cuò)睬報(bào)驢時(shí)愚，匯審掉計(jì)生師未箭能垮修嘉改秒審滾計(jì)銷意見如的筑風(fēng)問險(xiǎn)審刑計(jì)綿風(fēng)突險(xiǎn)攜的管可器接椅受竊水綁平屯越劈燕低敘，嚼重某要衰性瘦水擦平奸越結(jié)低交。審駁計(jì)燈師缺對供于帥個(gè)焰別乘賬仇戶域需走進(jìn)號行剖更淚多堤的氣測仁試饞。a伴.布找伴到坐更微小柏的部錯(cuò)纖誤梳?b礙.相找境到砍更說大侮的蹦錯(cuò)英誤嶄?c喬.容增定加非賬廳戶視的翁可班容鴨忍撞錯(cuò)花誤府的智水贊平攀?d蛙.百增剛加顏賬境戶叼的能重舟要我性烏水丸平響?發(fā)柳生淘錯(cuò)典誤故的孝可迅能僻性怒—章—賬裙戶早交擦易腹層根海據(jù)車賬鵝戶希不兼同槐而受變豈化（蝕某紛些楊賬忌戶褲發(fā)晃生析錯(cuò)侍誤嫂的棍可無能晨性烏會拜更鞋大挪些施）容佛易月產(chǎn)董生掌錯(cuò)護(hù)報(bào)惱的晨會鉆計(jì)泰報(bào)準(zhǔn)表姐項(xiàng)平目順。視正匆向舉。需油要蔑利籌用敬專搬家述工決作響結(jié)貝果欣予義以筍佐陽證蠻的祝重揭要因交屈易泰或炸事拔項(xiàng)火的駁復(fù)播雜崖程良度抓。泄正柔向哀。確驗(yàn)定砍賬群戶裳余宋額隙時(shí)永，塑需紅要講運(yùn)析用妻估攪計(jì)佳和林判爭斷梢的偷程欄度讓。誕正箏向旋。容計(jì)易殃遭怕受鏟損蒸失盒或陡被佳挪涼用樓的至資旗產(chǎn)箱。艦正庫向休。會萌計(jì)升期許間窄，克尤密其朋是血臨攀近果會晌計(jì)擁期肆末砌發(fā)務(wù)生擔(dān)的駕異蘋常豬及但復(fù)特雜花交巖易拒。輝正然向猾。在炒正僚常歉會但計(jì)胸處巡壽理鋼程席序顯中植容襪易代被臣漏厘記任的掛交潮易餡和壩事層項(xiàng)典。死正冒向百。第描二狠節(jié)希審柄計(jì)鋪風(fēng)龜險(xiǎn)注的宣概竹念一榴、粱審咽計(jì)價(jià)風(fēng)麥險(xiǎn)競的崇含南義二鎮(zhèn)、土審剪計(jì)贏風(fēng)抽險(xiǎn)區(qū)的討分歐類三里、仗審值計(jì)狂風(fēng)散險(xiǎn)晴的茂組畏成昨要波素四膛、魂審高計(jì)慣風(fēng)寸險(xiǎn)我、須審尊計(jì)授證第據(jù)境、芒重袋要宮性極的揉關(guān)零系四伍、釣審趁計(jì)忠風(fēng)時(shí)險(xiǎn)繁與秧審榮計(jì)頃重念要道性旱的龜關(guān)休系重朗要局性踩與擋審姨計(jì)則風(fēng)賓險(xiǎn)贈之鋼間潮存煌在下反哈向匪關(guān)拐系商。重尼要泉性驢水?dāng)r平講越熱高懂，抱審蹲計(jì)咱風(fēng)環(huán)險(xiǎn)考越齡低串；餐重鍋要偵性翅水禿平由越篩低懇，件審雁計(jì)召風(fēng)薯險(xiǎn)助越具高賠。各獸風(fēng)瓜險(xiǎn)虜要燙素霉與郊審敏計(jì)疾證穗據(jù)護(hù)的屆關(guān)焰系可各接網(wǎng)受儉審留計(jì)際風(fēng)貝險(xiǎn)重廣大語錯(cuò)處報(bào)朝風(fēng)剃險(xiǎn)可喉容燥忍答誤可差計(jì)棉劃霧檢罰查啊風(fēng)掩險(xiǎn)計(jì)全劃值證瞎據(jù)帽數(shù)夸量反鹿向反蚊向反各向正仙向反狗向參藝考計(jì)《稿國賄際旬比葵較衛(wèi)審煎計(jì)惡學(xué)贏》盾后軌修染正不園同娃階碎段坊檢截查雁風(fēng)諷險(xiǎn)類的惱運(yùn)閣用1驅(qū)、黑測餅試凱階陜段實(shí)質(zhì)性測試可接受的檢查風(fēng)險(xiǎn)性質(zhì)時(shí)間范圍高分析性程序和交易測試為主期中審計(jì)為主較少樣本較少證據(jù)低余額測試為主期末審計(jì)和期后審計(jì)為主較多2柄、穗報(bào)濤告煌階饅段呈：摩注廊冊婦會響計(jì)撇師康認(rèn)鹽為胖某效一爬重義要偶賬顏戶賄或擦交絹易偽類圣別蕉的李認(rèn)列定秀有賠關(guān)足的松檢縮慧查扛風(fēng)訪險(xiǎn)車無聞法攻降涼低抓至門可刺接丙受抹水錯(cuò)平蝕，滋則船注貝冊秩會補(bǔ)計(jì)鍛師描可粘以盼發(fā)冊表保丈留左意建見餓或選無績法潮表間示克意屆見貼。報(bào)括表聚與溫賬網(wǎng)戶剪與塘交拌易慎層壘次偷的象審噸計(jì)惠風(fēng)帳險(xiǎn)可礦接逆受物的店總狂體添審舒計(jì)宰風(fēng)當(dāng)險(xiǎn)叮：兩年層藍(lán)次摘相診同各帽風(fēng)溜險(xiǎn)方要首素桌：因默賬悉戶賓而浩異審波計(jì)本風(fēng)御險(xiǎn)蔑、炎重沈要鄰性焰與慨審績計(jì)叼證朋據(jù)審嚇計(jì)份風(fēng)滔險(xiǎn)仍、衡審康計(jì)膠證晴據(jù)腫與前重聰要樣性哄三死者僻在耽其妥一虛一堂定祥的唐情診況露下貼，祥其籍他叛兩統(tǒng)者升互謙呈班反英向桐關(guān)策系梳；EMR本政章堪小薯結(jié)模困式紙是次某短種錦事積物們的旬標(biāo)忙準(zhǔn)葛形工式諷或漠使稠人珍可倉以蜘參信照濁的穿標(biāo)掛準(zhǔn)殼樣礎(chǔ)式蜻。胳審蔬計(jì)垃模滋式乎是信指念某棄一檔時(shí)灶期隔審牽計(jì)窗目云標(biāo)伐、傲對螺象廟、吧范左圍挎和撿方右法表等騰要晚素越的忙組輪合主。窯審廳計(jì)償模禿式充是饅一完個(gè)財(cái)歷申史控范廟疇售，鉛與借不毛同劈燕時(shí)馳期溜審碼計(jì)移目怒標(biāo)僅的薪變音化罰以戶及嗓對個(gè)風(fēng)騾險(xiǎn)肢的湊認(rèn)階識豪相哪適爛應(yīng)番，混審速計(jì)遍模芹式總的庸發(fā)抹展統(tǒng)大通致袋可熟以標(biāo)分庫為需三盾個(gè)概階謝段留：襖賬圈面斗基婦礎(chǔ)喜審共計(jì)方階冶段驅(qū)、械制霉度奸基廚礎(chǔ)亞審丘計(jì)貢階花段借、以風(fēng)母險(xiǎn)宇基傍礎(chǔ)領(lǐng)審泳計(jì)謙階堪段仙。在統(tǒng)風(fēng)吹險(xiǎn)欺基那礎(chǔ)氧審渣計(jì)拳模殿式組中念，棄審?fù)庥?jì)鐘風(fēng)手險(xiǎn)況是碼指綠財(cái)詳務(wù)線報(bào)心表附存棚在坡重獲大慕錯(cuò)張報(bào)滲而葬注鋒冊裂會革計(jì)仔師硬發(fā)和表偶不墨恰碰當(dāng)輛審乖計(jì)糖意語見生的正可區(qū)能澆性桂。名審佛計(jì)私風(fēng)隆險(xiǎn)僅模慰式尊經(jīng)岡過序賬散項(xiàng)嗽基陽礎(chǔ)床審綱計(jì)嘆風(fēng)碰險(xiǎn)務(wù)、離制瘦度許基納礎(chǔ)刑審揀計(jì)坦風(fēng)星險(xiǎn)末、方風(fēng)薦險(xiǎn)貿(mào)導(dǎo)均向停審尿計(jì)丹將枝審權(quán)計(jì)貼風(fēng)閥險(xiǎn)烏定梁位思為作重謀大們錯(cuò)蜜報(bào)牛風(fēng)劇險(xiǎn)陜和辦檢韻查難風(fēng)穗險(xiǎn)降的乎綜賣合飲風(fēng)心險(xiǎn)趣，熄要汪求凝審榨計(jì)貪人聞員刊在尺審徐計(jì)吸過翠程閉中鴨實(shí)妻施欠審腥計(jì)柏程鮮序姥以友評僑估忘重喂大病錯(cuò)警報(bào)娃風(fēng)滑險(xiǎn)杠，診并戒依距據(jù)以重布大惱錯(cuò)格報(bào)替風(fēng)超險(xiǎn)驕的照評求估尤水簡平怖確送定咱并跟實(shí)訴施范進(jìn)滴一活步衰的波審?fù)Ｓ?jì)尤程捆序浸，咳以賣便蜘把善檢培查道風(fēng)嬸險(xiǎn)視降挎到辭一永個(gè)幻玉可績以判接掃受數(shù)的戶低者水士平鉤。零重床要伏性矛與何審敘計(jì)宏風(fēng)繩險(xiǎn)埋這靈兩喪個(gè)今概熟念僚之判間始呈高相公互誘作陣用樸的顫反生向柴關(guān)堤系豆。起重漲要潑性旋水昌平卷越區(qū)高叨，惑審麥計(jì)汗風(fēng)銳險(xiǎn)捆就闖越突低嚼；謙重劣要誘性打水匆平焰越露低梅，位審個(gè)計(jì)擱風(fēng)鑄險(xiǎn)巖就盟越農(nóng)高絡(luò)。米下特羊公援司男審峰計(jì)戶風(fēng)浪險(xiǎn)曉案介例恢1以鄭上幕哪抄些諒跡床象鑄使醋托刑尼希把積接報(bào)受汽委較托努的陷審喊計(jì)變風(fēng)炕險(xiǎn)油定聽得吧比魂較旗高截？約傘翰吼的退性蜻格改、而品融行減和金能